| NPNorth Park Advantage - North Park Plant | Walden | CO | — | ◇ UNVERIFIED |
| NNysdot | Silver Creek | NY | — | ◇ UNVERIFIED |
| OROil Recycling Facility | Salt Lake City | UT | — | ◇ UNVERIFIED |
| OTOil Technology INC | Granite City | IL | — | ◇ UNVERIFIED |
| OPOldcastle Precast - Kerr Concrete Pipe Div | Freehold | NJ | — | ◇ UNVERIFIED |
| OAOlin Ave., LLC | San Jose | CA | — | ◇ UNVERIFIED |
| PPP4 Production, LLC | Rock Springs | WY | — | ◇ UNVERIFIED |
| PPPalouse Producers | Palouse | WA | — | ◇ UNVERIFIED |
| PPParent Petroleum | Saint Charles | IL | — | ◇ UNVERIFIED |
| PIPC Indiana Synthetic Fuel #2, L.l.c. | Lynnville | IN | — | ◇ UNVERIFIED |
| PWPC West Virginia Synthetic Fuel #3 LLC | Eckman | WV | — | ◇ UNVERIFIED |
| PWPeak Well Service, LLC | Altamont | UT | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO | Reno | PA | — | ◇ UNVERIFIED |
| PPenreco | Elyria | OH | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | CA | — | ◇ UNVERIFIED |
| PRPhillips Research Center | Bartlesville | OK | — | ◇ UNVERIFIED |
| POPlastic2oil of Ny | Niagara Falls | NY | — | ◇ UNVERIFIED |
| PHPleasant Hill Star Smog | Pleasant Hill | CA | — | ◇ UNVERIFIED |
| PPPower Plus | Oak Run | CA | — | ◇ UNVERIFIED |
| PHPrime Heat INC | El Cajon | CA | — | ◇ UNVERIFIED |
| PNProject No 7ot-92-48001 | Cedar Hill | TN | — | ◇ UNVERIFIED |
| RFRadiant Fuel Corporation | Newton | MA | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| RERay E Toney | Orland | CA | — | ◇ UNVERIFIED |
| RRReladyne Reliability Services INC | Canton | OH | — | ◇ UNVERIFIED |
| RFReliable Funding INC | Vernon | CA | — | ◇ UNVERIFIED |
| RERentech Energy Technology Center, LLC | Commerce City | CO | — | ◇ UNVERIFIED |
| RPRes Polyflow Ashley | Ashley | IN | — | ◇ UNVERIFIED |
| RERiverview Energy Corporation | Dale | IN | — | ◇ UNVERIFIED |
| RSRock Springs Coal Calcining Plant | Sweetwater | WY | — | ◇ UNVERIFIED |
| RCRoman Catholic Diocese San Diego | San Diego | CA | — | ◇ UNVERIFIED |
| RORoyal Oak Enterprises LLC | West Plains | MO | — | ◇ UNVERIFIED |
| RORoyal Oak Enterprises LLC Branson | Branson | MO | — | ◇ UNVERIFIED |
| RCRussell County Reclamation LLC | Cleveland | VA | — | ◇ UNVERIFIED |
| SKSafety Kleen Sys INC - Kuhnsville Facility | Allentown | PA | — | ◇ UNVERIFIED |
| SCSand Creek Energy LLC | Commerce City | CO | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Dept | Los Gatos | CA | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Protection District | Los Altos | CA | — | ◇ UNVERIFIED |
| SCSanta Clara County Fire Dept | Cupertino | CA | — | ◇ UNVERIFIED |
| SVSan Vicente Mobile Home Park | Santa Barbara | CA | — | ◇ UNVERIFIED |
| SCSchc CO INC CORP Office | Syracuse | NY | — | ◇ UNVERIFIED |
| SCScurry County Former Basin Wax | — | TX | — | ◇ UNVERIFIED |
| SOSea-3 of Florida, INC. Lpg Facility | Tampa | FL | — | ◇ UNVERIFIED |
| SCSeadrift Coke | Port Lavaca | TX | — | ◇ UNVERIFIED |
| SESecure Energy Paducah Gasification Plant | West Paducah | KY | — | ◇ UNVERIFIED |
| STSelma Terminal | Selma | NC | — | ◇ UNVERIFIED |
| SPSeneca Petroleum CO INC | Lemont | IL | — | ◇ UNVERIFIED |
| SMSextet Mining CORP | Madisonville | KY | — | ◇ UNVERIFIED |