| RBRoberts Brothers Lumber CO INC | Ashfield | MA | — | ◇ UNVERIFIED |
| RSRobert S Coleman Lumber CO INC | Culpeper | VA | — | ◇ UNVERIFIED |
| RLRogers Lumber | Orange | TX | — | ◇ UNVERIFIED |
| RRRogue Resources, INC - 2206 Downhill Dr | Steamboat Springs | CO | — | ◇ UNVERIFIED |
| RLRose Lumber Company LLC | Northport | AL | — | ◇ UNVERIFIED |
| RFRoss Forest Products, Dixie Pine Road Facility | Hattiesburg | MS | — | ◇ UNVERIFIED |
| RARough and Ready Lumber Site | Cave Junction | OR | — | ◇ UNVERIFIED |
| RARoy Anderson Lumber CO INC | Tompkinsville | KY | — | ◇ UNVERIFIED |
| RIRoyster-clark INC | Mount Sterling | OH | — | ◇ UNVERIFIED |
| RMRsa Microtech LLC | Dodge City | KS | — | ◇ UNVERIFIED |
| RMRsa Microtech Westar Lane | Burlington | WA | — | ◇ UNVERIFIED |
| RFRsg Forest Products Molalla Division | Molalla | OR | — | ◇ UNVERIFIED |
| SLSantiam Lumber | Lebanon | OR | — | ◇ UNVERIFIED |
| SVSawmill Valley Hardwoods INC | South Gibson | PA | — | ◇ UNVERIFIED |
| SHSchaller Hardwood Lumber Co-yard 2 | Poplar Bluff | MO | — | ◇ UNVERIFIED |
| SFScholl Fertilizer INC. | Falls City | NE | — | ◇ UNVERIFIED |
| SLSchroeder Lumber CO LLC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SLSchwaller Lumber CO INC | Hays | KS | — | ◇ UNVERIFIED |
| SLScotch Lumber Company | Fulton | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Brent | AL | — | ◇ UNVERIFIED |
| SSScottsbluff Simplot Soilbuilders | Scottsbluff | NE | — | ◇ UNVERIFIED |
| SCScotts CO | Channahon | IL | — | ◇ UNVERIFIED |
| SHScotts Hyponex | Morrison | IL | — | ◇ UNVERIFIED |
| SHScotts Hyponex Tyler | Tyler | TX | — | ◇ UNVERIFIED |
| SMScotts Miracle-gro | Wright City | MO | — | ◇ UNVERIFIED |
| SWScott Wood Energy Incorporated | Amelia | VA | — | ◇ UNVERIFIED |
| SLSeaford Lumber Company | Mocksville | NC | — | ◇ UNVERIFIED |
| SLSeago Lumber Company | Mccomb | MS | — | ◇ UNVERIFIED |
| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ UNVERIFIED |
| SSService & Supply Cooperative | Bowling Green | MO | — | ◇ UNVERIFIED |
| SMSeymour Manufacturing Company | Altamont | TN | — | ◇ UNVERIFIED |
| SLShomaker Lumber Company, INC. | Mckenzie | TN | — | ◇ UNVERIFIED |
| SLShoun Lumber | Butler | TN | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Sawmill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries (2042-rd) | Red Bluff | CA | — | ◇ UNVERIFIED |
| SBSilver Bay Logging Wrangell Sawmill | Wrangell | AK | — | ◇ UNVERIFIED |
| STSimpson Timber CO Commencement Bay Opr | Tacoma | WA | — | ◇ UNVERIFIED |
| STSimpson Timber CO St Yd Sawmill 5 | Shelton | WA | — | ◇ UNVERIFIED |
| SBSims Bark CO INC | Tuscumbia | AL | — | ◇ UNVERIFIED |
| SLSkookum Lumber Plant | Shelton | WA | — | ◇ UNVERIFIED |
| SLSmallwood Lumber CO LLC | Frenchburg | KY | — | ◇ UNVERIFIED |
| SBSmith Brothers Lumber | Hartford | KY | — | ◇ UNVERIFIED |
| SCSmith County | Forest | MS | — | ◇ UNVERIFIED |
| SFSmith Flooring INC | Winona | MO | — | ◇ UNVERIFIED |
| STSmith-turner Tie Company, LLC | Taylor | AR | — | ◇ UNVERIFIED |
| SHSnow Hill Chip Mill | Snow Hill | NC | — | ◇ UNVERIFIED |
