| MUMcp Urethanes | Pittsburg | KS | — | ◇ UNVERIFIED |
| MAMetton America La Porte Plant | La Porte | TX | — | ◇ UNVERIFIED |
| MSMexichem Specialty Compounds INC | Leominster | MA | — | ◇ UNVERIFIED |
| MCMidwest Composites, LLC | Wapakoneta | OH | — | ◇ UNVERIFIED |
 Mitsubishi Chemical Advanced Materials Inc/scranton | Scranton | PA | — | ◇ UNVERIFIED |
| MSMomentive Specialty Chemicals Adhesive & Resin Div | Alexandria | LA | — | ◇ UNVERIFIED |
| MSMomentive Specialty Chemicals INC | Springfield | OR | — | ◇ UNVERIFIED |
| MLMonosol - Laporte Plant | La Porte | IN | — | ◇ UNVERIFIED |
| MPMonosol-lebanon Plant | Lebanon | IN | — | ◇ UNVERIFIED |
| NINA Industries Pasadena | Seabrook | TX | — | ◇ UNVERIFIED |
| NYNan Ya Plastics Corps | Lake City | SC | — | ◇ UNVERIFIED |
| NBNelson Brothers Specialty Chemicals, LLC | Parrish | AL | — | ◇ UNVERIFIED |
| NNeoresins | Frankfort | IN | — | ◇ UNVERIFIED |
| NNoltex | La Porte | TX | — | ◇ UNVERIFIED |
| NTNordam Transparency Div -casting Div | Tulsa | OK | — | ◇ UNVERIFIED |
| NCNovachem Corporation | High Point | NC | — | ◇ UNVERIFIED |
| NCNova Chemicals INC | Painesville | OH | — | ◇ UNVERIFIED |
| NNoveon | Leominster | MA | — | ◇ UNVERIFIED |
| NBNutrition & Biosciences USA 1, Llc, Midland | Midland | MI | — | ◇ UNVERIFIED |
| O3O-cel-o, 3m Company | Tonawanda | NY | — | ◇ UNVERIFIED |
| OCOklahoma City Site | Yukon | OK | — | ◇ UNVERIFIED |
| OPOpc Polymers LLC | Columbus | OH | — | ◇ UNVERIFIED |
| OPOrange Plant | Orange | TX | — | ◇ UNVERIFIED |
| OSOsram Sylvania Products INC. - Warren, Pa | Warren | PA | — | ◇ UNVERIFIED |
| OPOvation Polymers | Medina | OH | — | ◇ UNVERIFIED |
| OSOwensboro Specialty Polymers | Owensboro | KY | — | ◇ UNVERIFIED |
| OVOxy Vinyls, LP | Pedricktown | NJ | — | ◇ UNVERIFIED |
| PFPall Filtration & Separations Group INC | San Diego | CA | — | ◇ UNVERIFIED |
| PPPasadena Pvc Plant | Pasadena | TX | — | ◇ UNVERIFIED |
| PPPentair Pool Products Incorporated | Sanford | NC | — | ◇ UNVERIFIED |
| PPPet Processors, L.l.c. (0243000165) | Painesville | OH | — | ◇ UNVERIFIED |
| PWPlaskolite West Incorporated | Compton | CA | — | ◇ UNVERIFIED |
| PIPolychemie INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| PCPolymer Chemistry Chocolate Bayou LLC | Alvin | TX | — | ◇ UNVERIFIED |
| PPPolymer Panel Plant | Belen | NM | — | ◇ UNVERIFIED |
| PCPolynt Composites Usa, INC. | Ennis | TX | — | ◇ UNVERIFIED |
| PCPolynt Composites Usa, INC. - Forest Park | Forest Park | GA | — | ◇ UNVERIFIED |
| PCPolyone Clinton | Clinton | TN | — | ◇ UNVERIFIED |
| POPoly One CORP | Seabrook | TX | — | ◇ UNVERIFIED |
| PCPolyone CORP | Norwalk | OH | — | ◇ UNVERIFIED |
| PCPolyone Corporation | Henry | IL | — | ◇ UNVERIFIED |
| PIPolyquest INC | Darlington | SC | — | ◇ UNVERIFIED |
| PIPolysource, INC. | Piqua | OH | — | ◇ UNVERIFIED |
 Polytek Development CORP. | Franklin | IN | — | ◇ UNVERIFIED |
| PIPpg Industries | Circleville | OH | — | ◇ UNVERIFIED |
| PIPpg Industries INC. | East Point | GA | — | ◇ UNVERIFIED |
| PCPrecision Coatings, INC. | Walled Lake | MI | — | ◇ UNVERIFIED |
| PFPremier Foam INC | Newnan | GA | — | ◇ UNVERIFIED |
| PCPrimex Color, Compounding and Additives | Jasper | TN | — | ◇ UNVERIFIED |
| PIProfusion Industries, LLC (0684020020) | Marietta | OH | — | ◇ UNVERIFIED |
