| SLSantiam Lumber | Lebanon | OR | — | ◇ UNVERIFIED |
| SVSawmill Valley Hardwoods INC | South Gibson | PA | — | ◇ UNVERIFIED |
| SHSchaller Hardwood Lumber Co-yard 2 | Poplar Bluff | MO | — | ◇ 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 |
| SCScottie Clnr/ Whitemarsh | Lafayette Hill | PA | — | ◇ 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 Steel Aerospace 4609 | Fife | WA | — | ◇ UNVERIFIED |
| SMSeymour Manufacturing Company | Altamont | TN | — | ◇ UNVERIFIED |
| SCShamrock Cabinets INC | Jasper | IN | — | ◇ 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 | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | 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 |
| SLSipe Lumber CO | Taylorsville | NC | — | ◇ UNVERIFIED |
| SKS & K Industries INC - Bldg #2 | Lexington | MO | — | ◇ 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 |
| SWSomerset Wood Products in | Burnside | KY | — | ◇ UNVERIFIED |
| SSSorrells Sawmill | Sparkman | AR | — | ◇ UNVERIFIED |
| SCSouth Central Pallets, INC D/b/a Smith Pallet Company, INC | Hatfield | AR | — | ◇ UNVERIFIED |
| STSoutheastern Timber Products - Ackerman Mill | Ackerman | MS | — | ◇ UNVERIFIED |
| SWSouthern Wood Chips | Jasper | AL | — | ◇ UNVERIFIED |
| SGSouth Grays Harbor Timber Reso | Shelton | WA | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | North Bend | OR | — | ◇ UNVERIFIED |
| SSSouthport Sawmill | Coos Bay | OR | — | ◇ UNVERIFIED |
| SLSouthside Lumber Company Incorporated | Emporia | VA | — | ◇ UNVERIFIED |
| SBSpann Brothers Lumber CO INC | White Bluff | TN | — | ◇ UNVERIFIED |
| SHSpecialty Hardwoods of Indiana, INC. (nappanee Plant) | Nappanee | IN | — | ◇ UNVERIFIED |
| SLSpencer Lumber LLC | Salem | MO | — | ◇ UNVERIFIED |
| SGSpring Grove Timber & Mat LLC | Claremont | VA | — | ◇ UNVERIFIED |
| SRSpring River Lumber CO LLC | Caulfield | MO | — | ◇ UNVERIFIED |
| SSSs Stave CO INC | Hopkins County | KY | — | ◇ UNVERIFIED |
