| NCNalco Chemical CO. | Paulsboro | NJ | — | ◇ UNVERIFIED |
 Nalco Company, Energy Services Division | Evansville | WY | — | ◇ UNVERIFIED |
| NCNalco CO Tulsa Plant 102 | Tulsa | OK | — | ◇ UNVERIFIED |
| NENalco Energy Services LP | Gillette | WY | — | ◇ UNVERIFIED |
| NSNanochem Solutions INC | Peru | IL | — | ◇ UNVERIFIED |
| NNanosys | Milpitas | CA | — | ◇ UNVERIFIED |
 National Foam/west Chester | West Chester | PA | — | ◇ UNVERIFIED |
| NINcoc INC (national Chemical & Oil CORP ) | Oak Park | MI | — | ◇ UNVERIFIED |
| NDNew Deal Deicing - Denver Plant | Denver | CO | — | ◇ UNVERIFIED |
| NJNew Jersey Fireworks | Elkton | MD | — | ◇ UNVERIFIED |
| NLNew Life Solutions, LLC | Ashland | VA | — | ◇ UNVERIFIED |
| NYNewport Yacht Basin | Bellevue | WA | — | ◇ UNVERIFIED |
| NLNex-gen LLC | Chavies | KY | — | ◇ UNVERIFIED |
| NSNext-gen Supply Group INC | Mansfield | MA | — | ◇ UNVERIFIED |
| NPNiche Polymer LLC | Ravenswood | WV | — | ◇ UNVERIFIED |
| NANorth American Salt CO | Chicago | IL | — | ◇ UNVERIFIED |
| NWNu Wood Design | Lake Forest | CA | — | ◇ UNVERIFIED |
| NANy Army National Guard, Army Aviation Support Facility #1 | Islip | NY | — | ◇ UNVERIFIED |
| OCOakely City | Oakley | UT | — | ◇ UNVERIFIED |
| OFOberon Fuels Kershaw Facility | Brawley | CA | — | ◇ UNVERIFIED |
| OCOceanside City of Water Utilities Dept/slrwwtp | Oceanside | CA | — | ◇ UNVERIFIED |
| OIOctochem INC | Vandalia | IL | — | ◇ UNVERIFIED |
| OIOemeta INC. | Salt Lake City | UT | — | ◇ UNVERIFIED |
| OCOil Chem INC | Flint | MI | — | ◇ UNVERIFIED |
| OSOilfield Solutions Midland | Midland | TX | — | ◇ UNVERIFIED |
| OROil Recovery INC | Camilla | GA | — | ◇ UNVERIFIED |
| OROil Re Refining CO INC - Kennewick Facility | Kennewick | WA | — | ◇ UNVERIFIED |
| OCOlin CORP - Moundsville Plant | Moundsville | WV | — | ◇ UNVERIFIED |
| OPOlympic Petroleum Corporation | Cicero | IL | — | ◇ UNVERIFIED |
| OEOmg Electronic Chemicals | South Plainfield | NJ | — | ◇ UNVERIFIED |
| OSOmnova Solutions INC. - Calhoun Latex Plant | Calhoun | GA | — | ◇ UNVERIFIED |
| OBOpen Book Extracts | Roxboro | NC | — | ◇ UNVERIFIED |
| OIOptiblend Industries-cambridge | Cambridge | OH | — | ◇ UNVERIFIED |
| OIOptiblend Industries, INC. | Midland | TX | — | ◇ UNVERIFIED |
| OCOrg Chem Group LLC | Evansville | IN | — | ◇ UNVERIFIED |
| OBOwen Biosciences INC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| PEPacific Environmental Resources INC | Santa Rita | GU | — | ◇ UNVERIFIED |
| PPPacific Precision Formulators INC | Vernon | CA | — | ◇ UNVERIFIED |
| PMPeck Marine Terminal | Chesapeake | VA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State CO (dba Sopus Products Lalp) | Wilmington | CA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State Company (dba Sopus Products) (no Longer Subject to Frp) | Maryland Heights | MO | — | ◇ UNVERIFIED |
| PQPennzoil Quaker-state CO. Sopus Products | Tehachapi | CA | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State (dba Sopus Products) | Newell | WV | — | ◇ UNVERIFIED |
| PSPennzoil-quaker State Dba Sopus Products | Fowlerville | MI | — | ◇ UNVERIFIED |
| PQPennzoil Quaker State - Valley View Pack | Shreveport | LA | — | ◇ UNVERIFIED |
| PCPenray Cos INC | Wheeling | IL | — | ◇ UNVERIFIED |
| POPerma-fix of South Georgia | Valdosta | GA | — | ◇ UNVERIFIED |
| PDPetrochoice Dynamo, LLC | Indianapolis | IN | — | ◇ UNVERIFIED |
| PRPetroleum Recycling CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| PSPetroleum Service Consultant LLC | Medley | FL | — | ◇ UNVERIFIED |
