| KHKoppers Huntington | Huntington | WV | 20–99 | ◐ LIKELY ACTIVE |
| KKpps | Hastings | NE | 20–99 | ◐ LIKELY ACTIVE |
| KSK S Fabrication & Machine, INC. | Bakersfield | CA | — | ◐ LIKELY ACTIVE |
| KIKWM, Inc. dba Stainless Structurals Works | Conroe | TX | 20–99 | ◐ LIKELY ACTIVE |
| KSKyoei Steel America, LLC | Vinton | TX | 100–499 | ◐ LIKELY ACTIVE |
| LYLafayette Yard | Lafayette | NJ | 1–19 | ◐ LIKELY ACTIVE |
| LFLahti Fabrication Inc | Alger | MI | 20–99 | ◐ LIKELY ACTIVE |
| LSLake Stevens -3302 Old Hartford Road Lake Stevens Wa 98258 | Chino | CA | 20–99 | ◐ LIKELY ACTIVE |
| LLamar | Lamar | SC | 100–499 | ◐ LIKELY ACTIVE |
| LSLapham-Hickey Steel | Little Canada | MN | 20–99 | ◐ LIKELY ACTIVE |
| LSLapham-Hickey Steel Corp | Madison | IL | 20–99 | ◐ LIKELY ACTIVE |
| LILarco Industries, INC | Beaumont | TX | 20–99 | ◐ LIKELY ACTIVE |
| LBLark Builders, Inc. | Vidalia | GA | 100–499 | ◐ LIKELY ACTIVE |
| LOLatrobe Operations | Latrobe | PA | 100–499 | ◐ LIKELY ACTIVE |
| LFLawrenceburg Fab - AOC Metal Works | Lawrenceburg | TN | 20–99 | ◐ LIKELY ACTIVE |
| LSLawrenceburg Stamping - AOC Metal Works | Lawrenceburg | TN | 20–99 | ◐ LIKELY ACTIVE |
| LWLawton Welding Co, Inc. | Topsfield | MA | 100–499 | ◐ LIKELY ACTIVE |
| LFLaX Fabricating LTD - Spring Grove MN | Spring Grove | MN | 20–99 | ◐ LIKELY ACTIVE |
| LFLaX Fabricating LTD - Westby WI | Westby | WI | 20–99 | ◐ LIKELY ACTIVE |
| L0Lci - 016 | Fiztgerald | GA | 20–99 | ◐ LIKELY ACTIVE |
| L0Lci - 046 | Howe | IN | 20–99 | ◐ LIKELY ACTIVE |
| L0Lci - 072 | Elkhart | IN | 100–499 | ◐ LIKELY ACTIVE |
| L1Lci - 156 | Mansfield | TX | 20–99 | ◐ LIKELY ACTIVE |
| LSLeggett Steel Buildings | Baxley | GA | 20–99 | ◐ LIKELY ACTIVE |
| LSLejeune Steel - Barronett | Barronett | WI | 100–499 | ◐ LIKELY ACTIVE |
| LSLejeune Steel - Minneapolis | Minneapolis | MN | 100–499 | ◐ LIKELY ACTIVE |
| LSLenex Steel - Corporate | Indianapolis | IN | 20–99 | ◐ LIKELY ACTIVE |
| LSLenex Steel - Terre Haute | Terre Haute | IN | 20–99 | ◐ LIKELY ACTIVE |
| LSLenex Steel - Tobey Drive | Indianapolis | IN | 20–99 | ◐ LIKELY ACTIVE |
| LSLennox Steel LLC | Trumbull | CT | — | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Brandenburg Mill Service | Brandenburg | KY | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Butler Mill Service | Butler | IN | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Charleston Mill Service | Huger | SC | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Columbia City Mill Services | Columbia City | IN | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Fulton Mill Service | Delta | OH | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Levy Big River | Osceola | AR | 100–499 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Levy Gallatin Mill Service | Ghent | KY | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Levy NYS Mill Service | Blytheville | AR | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba Levy Texas Mill Services | Sinton | TX | 20–99 | ◐ LIKELY ACTIVE |
| LELevy Environmental Services Company dba SeaTac Steel Mill and Recycling Services | Seattle | WA | 1–19 | ◐ LIKELY ACTIVE |
| LCLian Corporation | Placentia | CA | — | ◐ LIKELY ACTIVE |
| LRLiberty Rebar | La Mirada | CA | 1–19 | ◐ LIKELY ACTIVE |
| LFLife's Forge LLC | Charleston | WV | — | ◐ LIKELY ACTIVE |
| LCLincoln Contracting and Equipment Company, Inc. - GCR | Stoystown | PA | 1–19 | ◐ LIKELY ACTIVE |
| LLindon | Lindon | UT | 100–499 | ◐ LIKELY ACTIVE |
| LPLippert Plant 64 | Kimberly | ID | 1–19 | ◐ LIKELY ACTIVE |
| LSLittell Steel Company, Inc. | New Brighton | PA | 20–99 | ◐ LIKELY ACTIVE |
| LSLivi Steel Inc | Warren | OH | 20–99 | ◐ LIKELY ACTIVE |
| LBLjh Business Solutions LLC | Navarre | FL | — | ◐ LIKELY ACTIVE |
| LJL & J Metal Works L.l.c. | Danbury | CT | — | ◐ LIKELY ACTIVE |