| RCRoyale Comfort Seating, INC. | Taylorsville | NC | — | ◇ UNVERIFIED |
| RCRoyale Comfort Seating, INC. - Plant No. 1 | Taylorsville | NC | — | ◇ UNVERIFIED |
| RFRoyal Foam INC | Jacksonville | FL | — | ◇ UNVERIFIED |
 Russell Products CO Fcs Division (1677011129) | Akron | OH | — | ◇ UNVERIFIED |
| SGSaint Gobain Performance Plastics Puyall | Puyallup | WA | — | ◇ UNVERIFIED |
| SPSallisaw Plant | Sallisaw | OK | — | ◇ UNVERIFIED |
| STSam Tucker, LLC | Martin | TN | — | ◇ UNVERIFIED |
| SBSandman Bedding | Tupelo | MS | — | ◇ UNVERIFIED |
| SBSandman Bedding LLC | Tupelo | MS | — | ◇ UNVERIFIED |
| SPSca Packaging | Chesaning | MI | — | ◇ UNVERIFIED |
| SPSca Packaging North America INC | Sterling | VA | — | ◇ UNVERIFIED |
| SPSca Packing North America, INC | Conyers | GA | — | ◇ UNVERIFIED |
| SCScott Container Products Group | City of Industry | CA | — | ◇ UNVERIFIED |
| SFScott Foam Technologies LLC | Henderson | KY | — | ◇ UNVERIFIED |
| SASealed Air CORP | Iowa Park | TX | — | ◇ UNVERIFIED |
| SASealed Air Corporation | Duncan | SC | — | ◇ UNVERIFIED |
| SASealed Air Corporation | Biola | CA | — | ◇ UNVERIFIED |
| SASealed Air Corporation | Madera | CA | — | ◇ UNVERIFIED |
| SASealed Air Corporation - Grand Prairie, Tx | Grand Prairie | TX | — | ◇ UNVERIFIED |
| SFSeguin Foam Plant | San Antonio | TX | — | ◇ UNVERIFIED |
| SKSekisui Kasei Usa, INC. (0333012004) | Kenton | OH | — | ◇ UNVERIFIED |
| SPSekisui Plastics USA INC. | Mount Pleasant | TN | — | ◇ UNVERIFIED |
| SVSekisui Voltek LLC | Lawrence | MA | — | ◇ UNVERIFIED |
| SSSensation Spas, INC (diamante Spas) | Ontario | CA | — | ◇ UNVERIFIED |
| SFSentinel Foam Products of Ca | Biola | CA | — | ◇ UNVERIFIED |
| SSSignature Seating INC | Hickory | NC | — | ◇ UNVERIFIED |
| SISimpak International LLC | Louisville | KY | — | ◇ UNVERIFIED |
| SRSinclair & Rush | Kirkwood | MO | — | ◇ UNVERIFIED |
| SESinomax East, INC. | La Vergne | TN | — | ◇ UNVERIFIED |
| SLS & L Plastics Inc/nazareth Plt | Nazareth | PA | — | ◇ UNVERIFIED |
| STSmithers-oasis Taexas | Waxahachie | TX | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container CORP | East Longmeadow | MA | — | ◇ UNVERIFIED |
| SMSna Manufacturing, LLC | Acworth | GA | — | ◇ UNVERIFIED |
| SPSnyder Paper Corporation | High Point | NC | — | ◇ UNVERIFIED |
| SPSnyder Paper Corporation | Hickory | NC | — | ◇ UNVERIFIED |
| SPSnyder Paper Corporation - Newton | Newton | NC | — | ◇ UNVERIFIED |
| SFSolimide Foams Div of Boyd Corporation | Magnolia | AR | — | ◇ UNVERIFIED |
| SFSolution First | La Fayette | GA | — | ◇ UNVERIFIED |
| SPSonoco Protective Solutions | Arlington Heights | IL | — | ◇ UNVERIFIED |
| SPSonoco Protective Solutions | Portland | IN | — | ◇ UNVERIFIED |
| SPSonoco Protective Solutions INC | Tupelo | MS | — | ◇ UNVERIFIED |
 Sonoco Protective Solutions, INC. | Butner | NC | — | ◇ UNVERIFIED |
| Sonoco Protective Solutions, INC. | Tullahoma | TN | — | ◇ UNVERIFIED |
| SMSooner Magnetics | Choctaw | OK | — | ◇ UNVERIFIED |
 Sound Manufacturing INC | Kent | WA | — | ◇ UNVERIFIED |
| SFSouthern Fiberglass INC | Jacksonville | FL | — | ◇ UNVERIFIED |
| SCSouthland Container Group | Spartanburg | SC | — | ◇ UNVERIFIED |
| SFSouthwestern Foam Technologies | Belton | TX | — | ◇ UNVERIFIED |
| SFSouthwestern Foam Technologies, INC. | Flower Mound | TX | — | ◇ UNVERIFIED |
| SMSouthwind Manufacturing, LLC | Ocala | FL | — | ◇ UNVERIFIED |
