| SHSchaller Hardwood Lumber Co-yard 2 | Poplar Bluff | MO | — | ◇ UNVERIFIED |
| SLSchmader Lumber Company INC. | Lucinda | PA | — | ◇ UNVERIFIED |
| SLSchroeder Lumber CO LLC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SLSchutt Log Homes and Mill Works LLC | Kingsville | MO | — | ◇ UNVERIFIED |
| SGScotch Gulf Lumber | Jackson | AL | — | ◇ UNVERIFIED |
| SGScotch Gulf Lumber- Mobile | Mobile | AL | — | ◇ UNVERIFIED |
| SLScotch Lumber Company | Fulton | AL | — | ◇ UNVERIFIED |
| SHScotland Hardwoods, LLC | Scotland | CT | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company INC | East Bernstadt | KY | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Brent | AL | — | ◇ UNVERIFIED |
| SWScott Wood Energy Incorporated | Amelia | VA | — | ◇ UNVERIFIED |
| SDS D S Lumber CO | Husum | WA | — | ◇ UNVERIFIED |
| SLSeaford Lumber Company | Mocksville | NC | — | ◇ UNVERIFIED |
| SLSeago Lumber Company | Mccomb | MS | — | ◇ UNVERIFIED |
| SSelco | Everson | WA | — | ◇ UNVERIFIED |
| SASelect and Better Hardwoods LLC | Deerbrook | WI | — | ◇ UNVERIFIED |
| SLSell Lumber Corporation | Redding | CA | — | ◇ UNVERIFIED |
| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ UNVERIFIED |
| SSSeneca Sawmill Company | Eugene | OR | — | ◇ UNVERIFIED |
| SSSeneca Sawmill Company | Noti | OR | — | ◇ UNVERIFIED |
| SFSequoia Forest Products | Arcata | CA | — | ◇ UNVERIFIED |
| SFSetzer Forest Products, INC. | Oroville | CA | — | ◇ UNVERIFIED |
| SPShanks Portable Sawmill | Orrtanna | PA | — | ◇ UNVERIFIED |
| SCShasta Cascade Forest Ind. | Redding | CA | — | ◇ UNVERIFIED |
| SSSheffield Sawmilling, LLC | Riley | KS | — | ◇ UNVERIFIED |
| SWSheridan Wood Products | Sheridan County | WY | — | ◇ UNVERIFIED |
| SSShinglehouse Sawmill INC | Coos Bay | OR | — | ◇ UNVERIFIED |
| STShingleton Timber and Trucking, INC | Augusta | WV | — | ◇ UNVERIFIED |
| SCShoal Creek Shavings | Cleveland | GA | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company | Shuqualak | MS | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company | Shuqualak | MS | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Sawmill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
| S2Sic 24 - Building 8, 14, 154, 226, 1072 | Jbphh | HI | — | ◇ UNVERIFIED |
| SPSierra Pacific Ind. - Anderson | Anderson | CA | — | ◇ UNVERIFIED |
| SPSierra Pacific Ind-chinese Camp Division | Chinese Camp | CA | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Burney | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Burney | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Lincoln | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries (2042-rd) | Red Bluff | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries - Arcata Division | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries - Keystone Bark Plant | Jamestown | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries - Shelton | Shelton | WA | — | ◇ UNVERIFIED |
| SBSiller Bros INC | Anderson | CA | — | ◇ UNVERIFIED |
| SBSilver Bay Logging Wrangell Sawmill | Wrangell | AK | — | ◇ UNVERIFIED |
| SLSimmons Logging, LLC | Toone | TN | — | ◇ UNVERIFIED |
| SLSimpson Lumber Company, LLC | Tacoma | WA | — | ◇ UNVERIFIED |
