| PWPacific Wood Preserving of Oregon | Sheridan | OR | — | ◇ UNVERIFIED |
| POPallet One | Chase City | VA | — | ◇ UNVERIFIED |
| PDPhilomath Division Sawmill | Philomath | OR | — | ◇ UNVERIFIED |
| PLPinecrest Lumber | Plumerville | AR | — | ◇ UNVERIFIED |
| PMPineland Manufacturing Complex | Pineland | TX | — | ◇ UNVERIFIED |
| PPPine Products Incorporated | Martinsville | VA | — | ◇ UNVERIFIED |
| PFPlummer Forest Products | Plummer | ID | — | ◇ UNVERIFIED |
| PLPotlatchdeltic Land and Lumber LLC - St. Maries Lumber Drying Division | Saint Maries | ID | — | ◇ UNVERIFIED |
| PLPotlatchdeltic Land & Lumber LLC. (n5940) | Gwinn | MI | — | ◇ UNVERIFIED |
| PMPotlatchdeltic Manufacturing - Waldo | Waldo | AR | — | ◇ UNVERIFIED |
| PFPotlatch Forest Products CORP. Consumer Products | Lewiston | ID | — | ◇ UNVERIFIED |
| PLPotlatch Land & Lumber LLC | Warren | AR | — | ◇ UNVERIFIED |
| PLPotlatch Land & Lumber LLC - Bemidji Lumbermill | Bemidji | MN | — | ◇ UNVERIFIED |
| QCQuestech CORP | Rutland | VT | — | ◇ UNVERIFIED |
| RLRex Lumber Bristol Florida | Bristol | FL | — | ◇ UNVERIFIED |
| RPRiddle Plywood #4 | Riddle | OR | — | ◇ UNVERIFIED |
| RVRoanoke Valley Energy Facility | Weldon | NC | — | ◇ UNVERIFIED |
| RMRobbins Manufacturing CO. | Webster | FL | — | ◇ UNVERIFIED |
| RLRosboro, Llc, Vaughn Lam. Complex | Veneta | OR | — | ◇ UNVERIFIED |
| RRoseburg | Roseburg | OR | — | ◇ UNVERIFIED |
| RFRoseburg Forest Products | Weed | CA | — | ◇ UNVERIFIED |
Roseburg Forest Products CO. | Dillard | OR | — | ◇ UNVERIFIED |
| SGScotch Gulf Lumber LLC | Fulton | AL | — | ◇ UNVERIFIED |
| SPScotch Plywood CO INC | Fulton | AL | — | ◇ UNVERIFIED |
| SHSelma Hardwood Flooring, LLC | Tillar | AR | — | ◇ UNVERIFIED |
| SIShaw Industries | South Pittsburg | TN | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Planer Mill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
| SPSierra Pacific | Aberdeen | WA | — | ◇ UNVERIFIED |
| SPSierra Pacific-anderson | Anderson | CA | — | ◇ UNVERIFIED |
| SPSierra Pacific Burney Facility | Burney | CA | — | ◇ UNVERIFIED |
| SPSierra Pacific Ind. Sonora | Sonora | CA | — | ◇ UNVERIFIED |
Sierra Pacific Industries | Mount Vernon | WA | — | ◇ UNVERIFIED |
Sierra Pacific Industries Lincoln Div | Lincoln | CA | — | ◇ UNVERIFIED |
| SLSimpson Lumber CO LLC | Shelton | WA | — | ◇ UNVERIFIED |
| SLSimpson Lumber CO Meldrim Operations | Meldrim | GA | — | ◇ UNVERIFIED |
| SLSomers Lumber and Manufacturing INC | Harmony | NC | — | ◇ UNVERIFIED |
| SCSouth Coast Lumber CO. | Brookings | OR | — | ◇ UNVERIFIED |
| SWSoutheast Wood | Louisville | AL | — | ◇ UNVERIFIED |
| SWSouthern Wood Preserving of Hattiesburg INC | Hattiesburg | MS | — | ◇ UNVERIFIED |
| SCStella-jones CORP | Bangor | WI | — | ◇ UNVERIFIED |
| SLStimson Lumber Company St Maries Mill | Saint Maries | ID | — | ◇ UNVERIFIED |
| SFSuperior Forest Products LLC | Montezuma | IN | — | ◇ UNVERIFIED |
Swanson Group Mfg. Llc, Springfield | Springfield | OR | — | ◇ UNVERIFIED |
| TITemple Inland Forest Prod Corporation Southwest La Lumber Operations | Dequincy | LA | — | ◇ UNVERIFIED |
| TETexas Electric Cooperatives Treating Div | Jasper | TX | — | ◇ UNVERIFIED |
| TPThomaston Pretreatment Facility | Thomaston | GA | — | ◇ UNVERIFIED |
| TWThomas Wood Preserving INC | Grenada | MS | — | ◇ UNVERIFIED |
| TPTimber Producers Dewitt Sawmill Division | Dewitt | AR | — | ◇ UNVERIFIED |
| TPTimber Products CO. Limited Partnership | Medford | OR | — | ◇ UNVERIFIED |
| TLTolleson Lumber | Preston | GA | — | ◇ UNVERIFIED |