| OMOrion Marine Construction, INC | Tampa | FL | — | ◇ UNVERIFIED |
| OMOrnamental Metalworks INC | Decatur | IL | — | ◇ UNVERIFIED |
| OSOutland Steel, INC. | Caldwell | ID | — | ◇ UNVERIFIED |
| OSOzark Steel Fabricators INC | Farmington | MO | — | ◇ UNVERIFIED |
| PSPabrico Steel Fabricators | Paterson | NJ | — | ◇ UNVERIFIED |
| PIPacal Industries LLC | La Crosse | WI | — | ◇ UNVERIFIED |
| PWPampa Wind Tower Manufacturing Facility | Pampa | TX | — | ◇ UNVERIFIED |
| PPParton & Preble INC | Warren | MI | — | ◇ UNVERIFIED |
| PPPdm Precast | Carlisle | IA | — | ◇ UNVERIFIED |
| PMPelican Metal Products LLC | Harrison Township | MI | — | ◇ UNVERIFIED |
| PPPenz Products, INC. | Mishawaka | IN | — | ◇ UNVERIFIED |
| PEPerformance Energy Services LLC - Amelia Yard | Morgan City | LA | — | ◇ UNVERIFIED |
| PMPhilipp Mfg CO INC | Easthampton | MA | — | ◇ UNVERIFIED |
| PHP & H Mining Equipment | Milwaukee | WI | — | ◇ UNVERIFIED |
| PMPhoenix Manufacturing CO | Memphis | TN | — | ◇ UNVERIFIED |
| PMPhoenix Metalcraft | Phoenix | AZ | — | ◇ UNVERIFIED |
| PSPhoenix Services LLC Georgetown | Georgetown | SC | — | ◇ UNVERIFIED |
| PSPhoenix Svc LLC - Johnstown Slag Prep Facility | Johnstown | PA | — | ◇ UNVERIFIED |
| PVPinson Valley Fabricators INC | Birmingham, Al | AL | — | ◇ UNVERIFIED |
| PAPioneer Aerospace CORP | Milton | FL | — | ◇ UNVERIFIED |
| PCPioneer Consolidated | North Oxford | MA | — | ◇ UNVERIFIED |
| PSPneu-mech Systems Manufacturing INC | Statesville | NC | — | ◇ UNVERIFIED |
| PSPortersville Sales & Testing/portersville | Portersville | PA | — | ◇ UNVERIFIED |
| PWPorter Welding INC | Zanesville | OH | — | ◇ UNVERIFIED |
| PAPostle Aluminum (p0448) | Cassopolis | MI | — | ◇ UNVERIFIED |
 Precision Build Solutions, LLC | Tampa | FL | — | ◇ UNVERIFIED |
| PHPrecision Heat Treating | Montebello | CA | — | ◇ UNVERIFIED |
| PSPrecision Specialty Metals INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PIPreferred Industrial Coatings LLC | Houma | LA | — | ◇ UNVERIFIED |
| PPPremier Plant Services INC | Sapulpa | OK | — | ◇ UNVERIFIED |
| PCPrime Coatings INC | Amelia | LA | — | ◇ UNVERIFIED |
| PFProductivity Fabricators, INC. | Richmond | IN | — | ◇ UNVERIFIED |
| PFPro Fab Tech LLC | Azusa | CA | — | ◇ UNVERIFIED |
| PRProgress Rail Services CORP | Louisville | KY | — | ◇ UNVERIFIED |
| PCPurdy CO | Burnham | IL | — | ◇ UNVERIFIED |
| PMPyron Metal | Niagara Falls | NY | — | ◇ UNVERIFIED |
| QPQsi Plant #2 | Dothan | AL | — | ◇ UNVERIFIED |
| QOQuality One Steel Design | Shelbyville | KY | — | ◇ UNVERIFIED |
| QFQuicksteel Fab INC | Johnston | IA | — | ◇ UNVERIFIED |
| QJQuincy Joist Company | Quincy | FL | — | ◇ UNVERIFIED |
| RMRam Machine Tooling INC | Picayune | MS | — | ◇ UNVERIFIED |
| RHRanch Hand Beeville | Beeville | TX | — | ◇ UNVERIFIED |
| RIRatliff Industries | Lumberton | TX | — | ◇ UNVERIFIED |
| RIRayes Inc, Dba Wheelchairs of Kansas | Hays | KS | — | ◇ UNVERIFIED |
| RSRecticon/allied Steel CORP. | Parker Ford | PA | — | ◇ UNVERIFIED |
| RCRecycle City INC | Clifton City | NJ | — | ◇ UNVERIFIED |
| RSRedi Services LLC - Metal Parts Coating | Platteville | CO | — | ◇ UNVERIFIED |
| RMReserve Marine Terminal | Chicago | IL | — | ◇ UNVERIFIED |
| RSResteel Supply Company, INC. | Warwick | RI | — | ◇ UNVERIFIED |
| RSRichardson Steel INC | Spring Valley | CA | — | ◇ UNVERIFIED |
