| OLOldcastle Lawn & Garden INC | Wauchula | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden INC | Marseilles | IL | — | ◇ UNVERIFIED |
| ODOld Durham Wood | Durham | CA | — | ◇ UNVERIFIED |
| OCOmc Calhoun | Calhoun | GA | — | ◇ UNVERIFIED |
| ONOmega National Products Company | Louisville | KY | — | ◇ UNVERIFIED |
| OPOrnamental Products Incorporated | High Point | NC | — | ◇ UNVERIFIED |
| OIO'sullivan Industries INC | Lamar | MO | — | ◇ UNVERIFIED |
| OBOuachita Biomass INC | Lillie | LA | — | ◇ UNVERIFIED |
| ODOverhead Door CORP. | Dundee | OH | — | ◇ UNVERIFIED |
| ODOverhead Door CORP Indiana | Hartford City | IN | — | ◇ UNVERIFIED |
| OMOverly Manufacturing Company | Greensburg | PA | — | ◇ UNVERIFIED |
| OIOxford Industries, INC. | Largo | FL | — | ◇ UNVERIFIED |
| OHOzark Hardwood Products | Seymour | MO | — | ◇ UNVERIFIED |
| OMOzark Mountain Interiors | Springfield | MO | — | ◇ UNVERIFIED |
| PMPacific Mdf Products | Rocklin | CA | — | ◇ UNVERIFIED |
| PMPadgett Manufacturing Company INC | Bridgewater | VA | — | ◇ UNVERIFIED |
| PIPanda INC. | Trenton | OH | — | ◇ UNVERIFIED |
| PPPanel Processing of Indiana, INC | Angola | IN | — | ◇ UNVERIFIED |
| PIPanolam Industries INC | Albany | OR | — | ◇ UNVERIFIED |
| PWPaone Woodworking CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| PPParkland Plastics, INC. | Middlebury | IN | — | ◇ UNVERIFIED |
| PMParris Mgf CO | Savannah | TN | — | ◇ UNVERIFIED |
| PWPasco Windows & Doors, INC. | New Port Richey | FL | — | ◇ UNVERIFIED |
| PCPatrick Custom Vinyls Division | Waco | TX | — | ◇ UNVERIFIED |
| PIPatrick Industries INC | Decatur | AL | — | ◇ UNVERIFIED |
| PIPatrick Industries, INC. | New London | NC | — | ◇ UNVERIFIED |
| PWPeachey Wood Products | Reedsville | PA | — | ◇ UNVERIFIED |
| PIPearlworks INC | Tustin | CA | — | ◇ UNVERIFIED |
| PEP E Barnes CO INC | Hamburg | AR | — | ◇ UNVERIFIED |
| PWPeerless Woodworking CORP | Bristol | TN | — | ◇ UNVERIFIED |
| PEPella Entry Systems | Fairfield | OH | — | ◇ UNVERIFIED |
| PCPenn Cherry Llc/mercersburg | Mercersburg | PA | — | ◇ UNVERIFIED |
| PIPergo, INC. | Garner | NC | — | ◇ UNVERIFIED |
| PDPerma Door | Blue Ash | OH | — | ◇ UNVERIFIED |
| PGPerma Grain Prod Mfg | Karthaus | PA | — | ◇ UNVERIFIED |
| PTPerma Treat Co-generation Plant | Mattawamkeag | ME | — | ◇ UNVERIFIED |
| PWPerrotte Wood Finishing Co/pgh | Pittsburgh | PA | — | ◇ UNVERIFIED |
| PBPeterboro Basket Company | Peterborough | NH | — | ◇ UNVERIFIED |
| PCPetrofiber Corporation | Henniker | NH | — | ◇ UNVERIFIED |
| PGP. Graham Dunn, INC. (0285000461) | Dalton | OH | — | ◇ UNVERIFIED |
| PPPhilips Prods INC | Charlotte | MI | — | ◇ UNVERIFIED |
| PBPhillips Bark Processing Company Inc, Processing Facility | Brookhaven | MS | — | ◇ UNVERIFIED |
| PWPhoenix Woodwrights LTD | Riverhead | NY | — | ◇ UNVERIFIED |
| PHPiedmont Hardwood Dry Kiln Company | Greensboro | NC | — | ◇ UNVERIFIED |
| PWPiedmont Wood Pellet Gordon, LLC | Gordon | GA | — | ◇ UNVERIFIED |
| PHPierson Hollowell Forest Products,inc.d/ | Salem | IN | — | ◇ UNVERIFIED |
| PBPine & Baker | Tewksbury | MA | — | ◇ UNVERIFIED |
| PMPineywoods Mulch Company | Alexander City | AL | — | ◇ UNVERIFIED |
| PWPinnacle Wood Products of Virginia | Wise | VA | — | ◇ UNVERIFIED |
| PIPioneer Industries | Hackensack | NJ | — | ◇ UNVERIFIED |
| PIPioneer Industries Div | Carlstadt | NJ | — | ◇ UNVERIFIED |
| PSPlantation Shutters Florida | Stuart | FL | — | ◇ UNVERIFIED |
| PIPlatronics INC | Linden | NJ | — | ◇ UNVERIFIED |
| PCPlum Creek Northwest Lumber | Meridian | ID | — | ◇ UNVERIFIED |
| PMPlymouth Manufacturing Company | Plymouth | NH | — | ◇ UNVERIFIED |
| P3Polydyn 3 LLC | Elkhart | IN | — | ◇ UNVERIFIED |
| PCPond Cove Millwork INC | South Portland | ME | — | ◇ UNVERIFIED |
| PVPonderay Valley Fibre | Usk | WA | — | ◇ UNVERIFIED |
| PTPonderosa Timber | Dolores | CO | — | ◇ UNVERIFIED |
| PHPopejoy Hardwoods | Wirtz | VA | — | ◇ UNVERIFIED |
| PMPowerscreen Mid-atlantic INC - Portable 53034 | Ashland | VA | — | ◇ UNVERIFIED |
| PIPpg Industries Incorporated | Greensboro | NC | — | ◇ UNVERIFIED |
| PFPrecision Flooring Products INC. | Morristown | TN | — | ◇ UNVERIFIED |
| PDPremdoor (johnson) Door Products | Ocala | FL | — | ◇ UNVERIFIED |
| PFPremiere Finishing and Coating, Limited Liability Company | Reidsville | NC | — | ◇ UNVERIFIED |
| PSPremier Steel Doors & Frames INC | Monroe | LA | — | ◇ UNVERIFIED |
| PWPremier Woodcraft Ltd/s Coatesville | Coatesville | PA | — | ◇ UNVERIFIED |
| PPPremium Pak | Hoquiam | WA | — | ◇ UNVERIFIED |
| PIPresco Industries, LLC Dba Mcminnville Manufacturing Company | Mcminnville | TN | — | ◇ UNVERIFIED |
| PMPrestige Millwork | Star | NC | — | ◇ UNVERIFIED |
| PCProbuild Company, LLC | Littleton | CO | — | ◇ UNVERIFIED |
 Process Displays - Fixtures Division | Golden Valley | MN | — | ◇ UNVERIFIED |
| PCProfessional Coatings INC | Seattle | WA | — | ◇ UNVERIFIED |
| PWProphett W R Equipment CO INC | Bridgewater | MA | — | ◇ UNVERIFIED |
| PTPro Tree & Landscape CO. INC. | Akron | OH | — | ◇ UNVERIFIED |
| QCQ.e.p. Company, INC. | Johnson City | TN | — | ◇ UNVERIFIED |
| QCQ.e.p. Company, Inc.; Liquid Recovery @ Tarkett, Inc.; Eq Mobile Recycling Servi | Johnson City | TN | — | ◇ UNVERIFIED |
| QHQuality Hardwood Frames, Incorporated | Lawndale | NC | — | ◇ UNVERIFIED |
| QSQuality Shutters Plus INC | Sarasota | FL | — | ◇ UNVERIFIED |
| QCQuanex Custom Components - Middlefield Plant | Middlefield | OH | — | ◇ UNVERIFIED |
| QWQuentin Wood Specialties/quentin Plt | Schaefferstown | PA | — | ◇ UNVERIFIED |
| RLR2kp, LLC Dba Earhwoods | Loveland | CO | — | ◇ UNVERIFIED |
| FW[r3 Fy12] Window Depot USA of Frederick | Frederick | MD | — | ◇ UNVERIFIED |
| RFRam Forest Products Inc/shinglehouse | Shinglehouse | PA | — | ◇ UNVERIFIED |
| RDRandolph Division Ethan Allen | Randolph | VT | — | ◇ UNVERIFIED |
| RAR a Siewers INC | Richmond | VA | — | ◇ UNVERIFIED |
| RMRaynor Manufacturing Corporate Drive Campus | Dixon | IL | — | ◇ UNVERIFIED |
| RAReady Access | West Chicago | IL | — | ◇ UNVERIFIED |
| RCRecovered Construction Materials, LLC | Bessemer | AL | — | ◇ UNVERIFIED |
| RRRed River Ranch, LLC (closed) | Nashville | TN | — | ◇ UNVERIFIED |
| RCRegal Craft Kitchen | Smithville | TN | — | ◇ UNVERIFIED |
| RERemmele Engineering Plant 60 | Afton | MN | — | ◇ UNVERIFIED |
| RFRenewable Fuels of Vermont LLC | West Windsor | VT | — | ◇ UNVERIFIED |
| RMRenick Millworks Pre-finish Line/mountain Lumber LLC | Maxwelton | WV | — | ◇ UNVERIFIED |
| RHR. H. Harris Furniture, INC. | Montgomery | AL | — | ◇ UNVERIFIED |
| RNRichland Newhope Industries, INC. | Mansfield | OH | — | ◇ UNVERIFIED |
| RSRiebau S Cabinets INC | Germantown | WI | — | ◇ UNVERIFIED |
| RSRigney Stair Works | Bethel | CT | — | ◇ UNVERIFIED |
| RCRitescreen Company, INC. | Elizabethton | TN | — | ◇ UNVERIFIED |
| RBRiver Bottom Pine INC. | Birmingham | AL | — | ◇ UNVERIFIED |
