 Johns Manville | Hillsboro | TX | — | ◇ UNVERIFIED |
| Johns Manville | Houston | TX | — | ◇ UNVERIFIED |
| Johns Manville CORP | Vienna | WV | — | ◇ UNVERIFIED |
| Johns Manville International, INC. - Plant 3 (0320010004) | Defiance | OH | — | ◇ UNVERIFIED |
| JCJohnson Controls, INC | Livermore | CA | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises | San Antonio | TX | — | ◇ UNVERIFIED |
| JHJones Holt Enterprises Dba San Antonio Foam Fabric | San Antonio | TX | — | ◇ UNVERIFIED |
| JIJsp International, INC. | Butler | PA | — | ◇ UNVERIFIED |
| KIKingspan Insulated Panels | Mattoon | IL | — | ◇ UNVERIFIED |
| KIKnauf Insulation | Kingman | AZ | — | ◇ UNVERIFIED |
| KIKnauf Insulation, INC. | Mc Gregor | TX | — | ◇ UNVERIFIED |
| KIKnauf Insulation Incorporated | Shelbyville | IN | — | ◇ UNVERIFIED |
| LTL-3 Technologies, INC. | Goleta | CA | — | ◇ UNVERIFIED |
| LFLakeland Fl Fiber Tek | Lakeland | FL | — | ◇ UNVERIFIED |
| LCLear CORP Detroit | Detroit | MI | — | ◇ UNVERIFIED |
| LCLear Corporation, Farwell Plant (b7294) | Farwell | MI | — | ◇ UNVERIFIED |
| LILeon Interiors INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LCLucky Container INC | Vernon | CA | — | ◇ UNVERIFIED |
| MFMarco Foam Products INC | Santa Ana | CA | — | ◇ UNVERIFIED |
 Marine Fenders International INC | Wilmington | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Hayward | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products INC | Corona | CA | — | ◇ UNVERIFIED |
| MFMarko Foam Products- Packaging & Other Foam Products Manufacturing | Salt Lake City | UT | — | ◇ UNVERIFIED |
| MCMarspring CORP Dba Los Angeles Fiber Company | Vernon | CA | — | ◇ UNVERIFIED |
| MIMastercraft Industries | Berlin | OH | — | ◇ UNVERIFIED |
| MCMaxwell Chase Technologies, LLC | Atlanta | GA | — | ◇ UNVERIFIED |
| MFMcgregor Facility | Mc Gregor | TX | — | ◇ UNVERIFIED |
| MIMfs Inc/mineral Wool Plt 1 | Bethlehem | PA | — | ◇ UNVERIFIED |
| MSM.h. Stallman | Providence | RI | — | ◇ UNVERIFIED |
| MTMickey Truck Bodies | High Point | NC | — | ◇ UNVERIFIED |
| MUMidwest Urethane Processing Company | Tulsa | OK | — | ◇ UNVERIFIED |
| MMM & M Cone, INC. | Chatsworth | GA | — | ◇ UNVERIFIED |
| MMM & M Tooling INC | Costa Mesa | CA | — | ◇ UNVERIFIED |
| MAMolded Acoustical Products of Easton, INC. | Easton | PA | — | ◇ UNVERIFIED |
| MAMolded Acoustical Products of Easton, INC. | Clarksdale | MS | — | ◇ UNVERIFIED |
| MPMoldrite Products, INC. | Waukesha | WI | — | ◇ UNVERIFIED |
| MCMonsanto Company | Anaheim | CA | — | ◇ UNVERIFIED |
| MEMount Etna Investments, Inc. | Joplin | MO | — | ◇ UNVERIFIED |
| MGMy Guy & I, INC. | Delray Beach | FL | — | ◇ UNVERIFIED |
| NPNatural Polymers LLC | Cortland | IL | — | ◇ UNVERIFIED |
| NPNcfi Polyurethanes Slc | Clearfield | UT | — | ◇ UNVERIFIED |
| NINebraska Inds | Wauseon | OH | — | ◇ UNVERIFIED |
| NBNoa Brands America - 1460 Overlook Dr | Lafayette | CO | — | ◇ UNVERIFIED |
| NPNolanville Plant | Nolanville | TX | — | ◇ UNVERIFIED |
| NINomaco Incorporated | Youngsville | NC | — | ◇ UNVERIFIED |
| NINordock Incorporated | Westerville | OH | — | ◇ UNVERIFIED |
| NPNorthern Products CO | Alsip | IL | — | ◇ UNVERIFIED |
| NFNorthwest Foam Products, INC | Twin Falls | ID | — | ◇ UNVERIFIED |
| OCOklahoma City Polyethylene Foam Extrusion Plant | Yukon | OK | — | ◇ UNVERIFIED |
| OPOlympic Products, LLC | Greensboro | NC | — | ◇ UNVERIFIED |
| OAOtb Architectural Elements, INC. | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| OCOwens Corning | Santa Clara | CA | — | ◇ UNVERIFIED |
| OCOwens Corning | Eloy | AZ | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems | Cortland | IL | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems LLC | Santa Clara | CA | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems, LLC - Fairburn | Fairburn | GA | — | ◇ UNVERIFIED |
| OCOwens Corning Insulating Systems, LLC - Joplin | Joplin | MO | — | ◇ UNVERIFIED |
| OCOwens Corning Oem Solutions Group | Hebron | OH | — | ◇ UNVERIFIED |
| OCOwens Corning Tucker Plant | Palestine | TX | — | ◇ UNVERIFIED |
| PMPacific Miniatures | Fullerton | CA | — | ◇ UNVERIFIED |
| PUPacific Urethanes, LLC | Ontario | CA | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | Cincinnati | OH | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | San Antonio | TX | — | ◇ UNVERIFIED |
| PDPackage Design and Mfg | Independence | OH | — | ◇ UNVERIFIED |
| PDPackage Design & Mfg INC | Brighton | MI | — | ◇ UNVERIFIED |
| PSPackaging Solutions INC | Bayamon | PR | — | ◇ UNVERIFIED |
| PTPackaging Technology, INC. | Exton | PA | — | ◇ UNVERIFIED |
| PCPactiv Corporation - La Mirada | La Mirada | CA | — | ◇ UNVERIFIED |
| PIPactuco, Incorporated | Lompoc | CA | — | ◇ UNVERIFIED |
| PIPak-lite, INC. | Mebane | NC | — | ◇ UNVERIFIED |
| PIPak-lite, INC. | Suwanee | GA | — | ◇ UNVERIFIED |
| PNPalziv North America, INC. | Louisburg | NC | — | ◇ UNVERIFIED |
| PDParamount Die Corporation | Edinboro | PA | — | ◇ UNVERIFIED |
| PPPearce Plastics LLC | Fremont | MI | — | ◇ UNVERIFIED |
| PPerformaglass | Fordland | MO | — | ◇ UNVERIFIED |
| PFPerry Foam Products, INC. | Lafayette | IN | — | ◇ UNVERIFIED |
 Phillips Environmental Products, INC. | Belgrade | MT | — | ◇ UNVERIFIED |
| PPPhoenix Packaging | Dublin | VA | — | ◇ UNVERIFIED |
| PPPic Plastics | Denver | CO | — | ◇ UNVERIFIED |
| PAPinta Acoustic INC | Minneapolis | MN | — | ◇ UNVERIFIED |
| PEPinta Elements INC | Brooklyn Center | MN | — | ◇ UNVERIFIED |
| PFPinta Foamtec INC | Minneapolis | MN | — | ◇ UNVERIFIED |
| PPPlastico Products LLC | Irvington | NJ | — | ◇ UNVERIFIED |
| PPPlastipak Packaging INC | Modesto | CA | — | ◇ UNVERIFIED |
| PPPlasti Personalities INC | Harbor City | CA | — | ◇ UNVERIFIED |
| PFPlehn Family, LLC | Anaheim | CA | — | ◇ UNVERIFIED |
| PTPolar Tech Industries, INC. | Genoa | IL | — | ◇ UNVERIFIED |
| PSPolydeck Screen Corporation | Tracy | CA | — | ◇ UNVERIFIED |
| PIPolyglass Iso | Fernley | NV | — | ◇ UNVERIFIED |
| PPPolyguard Products | Ennis | TX | — | ◇ UNVERIFIED |
| PPPolyurethane Products, INC. | Addison | IL | — | ◇ UNVERIFIED |
| PCPratt-recycling Center | Gary | IN | — | ◇ UNVERIFIED |
| PCPregis Corporation | Queensbury | NY | — | ◇ UNVERIFIED |
| PLPregis LLC | Port Huron | MI | — | ◇ UNVERIFIED |
| PMPre-insulated Metal Technologies | Little Rock | AR | — | ◇ UNVERIFIED |
| PIPremier Industries INC Insul | Chino | CA | — | ◇ UNVERIFIED |
| PFPremium Fabricators | Conover | NC | — | ◇ UNVERIFIED |
| PPPremium Padding | Fort Worth | TX | — | ◇ UNVERIFIED |
| PPProtec Pac USA | Sidney | OH | — | ◇ UNVERIFIED |
| PIPsc Industries INC Dba Glasrite | Louisville | KY | — | ◇ UNVERIFIED |
