| NWNewpage Wisconsin System INC. | Wisconsin Rapids | WI | — | ◇ UNVERIFIED |
| NPNewstech Pa LP | Northampton | PA | — | ◇ UNVERIFIED |
| NINgc Industries, INC. | Pennsauken | NJ | — | ◇ UNVERIFIED |
| NMNiagara Mill | Niagara | WI | — | ◇ UNVERIFIED |
| NGNorth Georgia Paperboard, LLC | Chatsworth | GA | — | ◇ UNVERIFIED |
| OPOhio Paperboard Corporation a Subsidiary of Caraustar Industries | Baltimore | OH | — | ◇ UNVERIFIED |
| OPOhio Pulp Mills, INC. | Cincinnati | OH | — | ◇ UNVERIFIED |
| OSOnyx Specialty Papers INC Laurel Mill | South Lee | MA | — | ◇ UNVERIFIED |
| OMOrbis Manufacturing | Mentor | OH | — | ◇ UNVERIFIED |
| OPOrchids Paper Products Company | Kline | SC | — | ◇ UNVERIFIED |
| OPOx Paperboard LLC | Harpers Ferry | WV | — | ◇ UNVERIFIED |
| OPOx Paperboard Michigan LLC | Constantine | MI | — | ◇ UNVERIFIED |
| PBPabco Bldg Products Llc, Pabco Paper Dba | Vernon | CA | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Counce | TN | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America, Active, Off-site Landfill | Counce | TN | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| PEPalouse Enterprises | Starbuck | WA | — | ◇ UNVERIFIED |
 Palouse Fiber Packaging | Pomeroy | WA | — | ◇ UNVERIFIED |
| PTPaperlogic Turners Falls Mill | Montague (turners Falls) | MA | — | ◇ UNVERIFIED |
| PPaperworks | Wabash | IN | — | ◇ UNVERIFIED |
| PIPaperworks Ind Inc/mill Div | Philadelphia | PA | — | ◇ UNVERIFIED |
| PFPark Falls Industrial Management, LLC | Park Falls | WI | — | ◇ UNVERIFIED |
| PPPasadena Paper CO LP | Pasadena | TX | — | ◇ UNVERIFIED |
| PSPca Southern California Acquisition LLC | City of Industry | CA | — | ◇ UNVERIFIED |
| PRPepperell Realty LLC | Pepperell | MA | — | ◇ UNVERIFIED |
| PHP H Glatfelter CO - Bergstrom Div | Neenah | WI | — | ◇ UNVERIFIED |
| PAPixelle Androscoggin | Jay | ME | — | ◇ UNVERIFIED |
| PEPort Edwards Mill | Port Edwards | WI | — | ◇ UNVERIFIED |
| PIPratt Industries Mill Div Conyers | Conyers | GA | — | ◇ UNVERIFIED |
| PPPreferred Printing & Packaging INC | Ontario | CA | — | ◇ UNVERIFIED |
| QCQuality Container Company | Madera | CA | — | ◇ UNVERIFIED |
| QPQuality Packaging CORP | Calhoun | GA | — | ◇ UNVERIFIED |
| RWRand Whitney Container LLC | Worcester | MA | — | ◇ UNVERIFIED |
| RPRepublic Paperboard CO. | Commerce City | CO | — | ◇ UNVERIFIED |
| RFResolute Fp US INC | Jacksons Gap | AL | — | ◇ UNVERIFIED |
| RARevolution Aluminum Propco LLC - Beaver Lake Industrial Park | Pineville | LA | — | ◇ UNVERIFIED |
| RPRichmond Paperboard | Richmond | VA | — | ◇ UNVERIFIED |
| RLRobus Leather CORP. | Madison | IN | — | ◇ UNVERIFIED |
| RRock-tenn | Otsego | MI | — | ◇ UNVERIFIED |
| RTRock Tenn Blue Grass Rd Plt | Phila | PA | — | ◇ UNVERIFIED |
| RTRock Tenn CO. | Deer Park | NY | — | ◇ UNVERIFIED |
| RTRock Tenn Company | Eutaw | AL | — | ◇ UNVERIFIED |
| RCRock-tenn Company (sheldon Springs) | Sheldon Springs | VT | — | ◇ UNVERIFIED |
| RCRock-tenn Converting Company (1431070952)rock-tenn Converting Company (143107095 | Cincinnati | OH | — | ◇ UNVERIFIED |
| RTRock Tenn Corrugated & Consumer Packaging | Montville (uncasville) | CT | — | ◇ UNVERIFIED |
| RTRock Tenn Cp Llc/bluegrass Plt | Philadelphia | PA | — | ◇ UNVERIFIED |
| RSRocktenn (formerly Smurfit-stone Container Corp) | Uncasville | CT | — | ◇ UNVERIFIED |
| RTRock - Tenn Mill Company LLC | Demopolis | AL | — | ◇ UNVERIFIED |
| SCSappi Cloquet LLC | Cloquet | MN | — | ◇ UNVERIFIED |
| STSca Tissue Menasha Paper Mill | Menasha | WI | — | ◇ UNVERIFIED |
| SPSchwarz Partners Packaging Miami LLC | Hialeah | FL | — | ◇ UNVERIFIED |
| SMSchweitzer Mauduit Greylock Mill (former) | Lee | MA | — | ◇ UNVERIFIED |
| SMSchweitzer Mauduit Niagara Mill (former) | Lee | MA | — | ◇ UNVERIFIED |
| SBSealy Box | Sealy | TX | — | ◇ UNVERIFIED |
| SKSeminole Kraft CORP | Jacksonville | FL | — | ◇ UNVERIFIED |
| SPSheboygan Paper Box Company | Sheboygan | WI | — | ◇ UNVERIFIED |
 Signode Industrial Group LLC | Rumford | RI | — | ◇ UNVERIFIED |
| SISimkins Industries INC | Ridgefield | NJ | — | ◇ UNVERIFIED |
| SISimkins Industries INC | New Haven | CT | — | ◇ UNVERIFIED |
| SKSmurfit Kappa Orange County LLC | Forney | TX | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container Corpor | San Jose | CA | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Enterp Rises INC | Ontonagon | MI | — | ◇ UNVERIFIED |
| SASofidel America | Haines City | FL | — | ◇ UNVERIFIED |
| SHSonoco Hutchinson | Hutchinson | KS | — | ◇ UNVERIFIED |
| SPSonoco Product CO | Rockton | IL | — | ◇ UNVERIFIED |
 Sonoco Products CO | Lancaster | OH | — | ◇ UNVERIFIED |
| Sonoco Products CO | City of Industry | CA | — | ◇ UNVERIFIED |
| Sonoco Products CO Composite Can Div | Norwalk | CA | — | ◇ UNVERIFIED |
| Sonoco Products CO - Downingtown Papermill | Downingtown | PA | — | ◇ UNVERIFIED |
| Sonoco Products Company | Murfreesboro | TN | — | ◇ UNVERIFIED |
| Sonoco Products Company | Rockton | IL | — | ◇ UNVERIFIED |
| Sonoco Products Company (composite Can Plant) | Chattanooga | TN | — | ◇ UNVERIFIED |
| SWSonoco Wisconsin Rapids Core Plant LLC | Wisconsin Rapids | WI | — | ◇ UNVERIFIED |
| SRSoutheast Renewable Fuels, LLC | Clewiston | FL | — | ◇ UNVERIFIED |
| SCSouthworth Company | West Springfield | MA | — | ◇ UNVERIFIED |
| SPSrf Pulp Processing Facility | Clewiston | FL | — | ◇ UNVERIFIED |
| SHSt Helens Wwtp | Saint Helens | OR | — | ◇ UNVERIFIED |
| SWSullivan Westfield Properties | Westfield | MA | — | ◇ UNVERIFIED |
| SBSun Bio Material (u.s.) Company | Arkadelphia | AR | — | ◇ UNVERIFIED |
| SWSunrise Washington INC | Vancouver | WA | — | ◇ UNVERIFIED |
| TPTama Paperboard, LLC | Tama | IA | — | ◇ UNVERIFIED |
| TMTerra - Mulch Product, LLC | Limestone | TN | — | ◇ UNVERIFIED |
| TPTetra Pak Materials Sikeston | Sikeston | MO | — | ◇ UNVERIFIED |
| TNThe Newark Group | Oshkosh | WI | — | ◇ UNVERIFIED |
| TNThe Newark Group - Caraustar | Milwaukee | WI | — | ◇ UNVERIFIED |
| TNThe Newark Group, INC. | Dayton | OH | — | ◇ UNVERIFIED |
| TNThe Newark Group, INC. Dba Greif, INC | Commerce | CA | — | ◇ UNVERIFIED |
| TITin INC. Temple Inland, Dba | Ontario | CA | — | ◇ UNVERIFIED |
| TITrigen-biopower INC | Saint Marys | GA | — | ◇ UNVERIFIED |
| TPTriumph Packaging | Bolingbrook | IL | — | ◇ UNVERIFIED |
| TPTriumph Packaging | Lake Forest | IL | — | ◇ UNVERIFIED |
| UOUsdol Osha - (mobile) | Jacksons Gap | AL | — | ◇ UNVERIFIED |
| UEUsepa Emergency Response - American Samoa Pulp Mill Cleanup | Eureka | CA | — | ◇ UNVERIFIED |
| UGUS Gypsum CO | South Gate | CA | — | ◇ UNVERIFIED |
| VPVerso Paper - Androscoggin Mill | Jay | ME | — | ◇ UNVERIFIED |
| VPVerso Paper Bucksport Mill | Bucksport | ME | — | ◇ UNVERIFIED |
| WHWa317945244 - Harpo LLC | Aberdeen | WA | — | ◇ UNVERIFIED |
| WCWayerhaeuser Company | Vanceboro | NC | — | ◇ UNVERIFIED |
| WPWestern Pacific Pulp & Paper | City Industry | CA | — | ◇ UNVERIFIED |
| WWestrock | West Chester | OH | — | ◇ UNVERIFIED |
