| KCKinro Composites | Waxahachie | TX | — | ◇ UNVERIFIED |
| KGKps Global | Piney Flats | TN | — | ◇ UNVERIFIED |
| LELacks Enterprises INC | Kentwood | MI | — | ◇ UNVERIFIED |
| LILacks Industries INC | Kentwood | MI | — | ◇ UNVERIFIED |
| LILacks Industries INC | Kentwood | MI | — | ◇ UNVERIFIED |
| LILacks Industries, INC. | Kentwood | MI | — | ◇ UNVERIFIED |
| LPLatham Pool Products, INC. | De Witt | IA | — | ◇ UNVERIFIED |
| LPLatham Pool Products, INC. | Rockingham | NC | — | ◇ UNVERIFIED |
| LPLatham Pool Products, INC. | Zephyrhills | FL | — | ◇ UNVERIFIED |
| LPLatham Pool Products INC D/b/a Viking Pools-tn | Fayetteville | TN | — | ◇ UNVERIFIED |
| LPLatham Pool Products INC - Latham Pool Products - La | Breaux Bridge | LA | — | ◇ UNVERIFIED |
| LPLatham Pool Products - Seminole | Seminole | OK | — | ◇ UNVERIFIED |
| LCLear CORP | Wauseon | OH | — | ◇ UNVERIFIED |
| LILee Ind INC | Philipsburg | PA | — | ◇ UNVERIFIED |
| LALegrand Avd (1431053380) | Cincinnati | OH | — | ◇ UNVERIFIED |
| LPLeisure Pools and Spas Manufacturing Na, INC. | Knoxville | TN | — | ◇ UNVERIFIED |
| LPLeisure Pools and Spas Manufacturing North America INC | Marion | SC | — | ◇ UNVERIFIED |
| LLLfm Laurel West | Laurel | MT | — | ◇ UNVERIFIED |
| LFLide Fiberglass Tank Troy | Troy | TX | — | ◇ UNVERIFIED |
| LFLifetime Fiberglass Pools | Hammonton | NJ | — | ◇ UNVERIFIED |
| LILong Industries Buffalo Facility | Buffalo | TX | — | ◇ UNVERIFIED |
| LILong Industries Carlsbad Facility | Carlsbad | TX | — | ◇ UNVERIFIED |
| LCLoxcreen CO INC | Brooklet | GA | — | ◇ UNVERIFIED |
| LFLoxcreen Flooring Group | Woodburn | OR | — | ◇ UNVERIFIED |
| LMLta Manufacturing | Elkhart | IN | — | ◇ UNVERIFIED |
| MTMachine Tool & Gear INC | Owosso | MI | — | ◇ UNVERIFIED |
| MFMaclean Fogg | Menomonee Falls | WI | — | ◇ UNVERIFIED |
| MPMaclean Power Systems | Sweetwater | TN | — | ◇ UNVERIFIED |
| MTManchester Tank & Equipment CO | Quincy | IL | — | ◇ UNVERIFIED |
| MIMar-bal INC | Dublin | VA | — | ◇ UNVERIFIED |
| MIMar-bal INC. (0243112019) | Painesville | OH | — | ◇ UNVERIFIED |
| MPMar-bal Pultrusion, INC. | Willoughby | OH | — | ◇ UNVERIFIED |
| MAMarble Arch Products INC. (1483040411) | Franklin | OH | — | ◇ UNVERIFIED |
| MEMarine Electrical Product | Lebanon | MO | — | ◇ UNVERIFIED |
| MIMarlam Industries INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| MLMastermold LLC | Johnson Creek | WI | — | ◇ UNVERIFIED |
| MSMaster Spas INC | Fort Wayne | IN | — | ◇ UNVERIFIED |
| MMauser | Houston | TX | — | ◇ UNVERIFIED |
| MIMayco International, LLC | Sterling Hts | MI | — | ◇ UNVERIFIED |
| MPMcclarin Plastics LLC | Hanover | PA | — | ◇ UNVERIFIED |
| MTMcdonald Tank & Equipment | Great Bend | KS | — | ◇ UNVERIFIED |
| MMMelcher Mfg CO INC | Spokane | WA | — | ◇ UNVERIFIED |
| MMgs | Germantown | WI | — | ◇ UNVERIFIED |
| MCMidmark Corporation (1483060076) | Lebanon | OH | — | ◇ UNVERIFIED |
| MTMidwest Tank Services INC | Bolivar | OH | — | ◇ UNVERIFIED |
| MTMidwest Towers Incorporated | Chickasha | OK | — | ◇ UNVERIFIED |
| MIMilacron INC | Mount Orab | OH | — | ◇ UNVERIFIED |
| MCMillipore CORP | Jaffrey | NH | — | ◇ UNVERIFIED |
| MWMineral Wells Facility | Mineral Wells | TX | — | ◇ UNVERIFIED |
| MWModern Welding | Newark | OH | — | ◇ UNVERIFIED |
| MFMolded Fiber Glass Companies/texas | Gainesville | TX | — | ◇ UNVERIFIED |
| MMMw Manufacturers | Lexington | NC | — | ◇ UNVERIFIED |
| NCNavtar Company | Clayton | NC | — | ◇ UNVERIFIED |
| NBNew Basis (frmly Associated Plastics) | Riverside | CA | — | ◇ UNVERIFIED |
| NINewlett, INC Dba Gemstone | Elkhart | IN | — | ◇ UNVERIFIED |
| NLNewport Laminates | Santa Ana | CA | — | ◇ UNVERIFIED |
| NSNiles Steel Tank | Niles | MI | — | ◇ UNVERIFIED |
| NFNordic Fiberglass, INC. | Devils Lake | ND | — | ◇ UNVERIFIED |
| NINordictrack Incorporated | Glencoe | MN | — | ◇ UNVERIFIED |
| NENorthern Engraving CORP | Spring Grove | MN | — | ◇ UNVERIFIED |
| NBNvp Building Expansion | Nephi | UT | — | ◇ UNVERIFIED |
| OVOhio Valley Electric - Kyger Creek Station | Cheshire | OH | — | ◇ UNVERIFIED |
| OIOldcastle Infrastructure | Kennedale | TX | — | ◇ UNVERIFIED |
| OPOldcastle Precast | Madera | CA | — | ◇ UNVERIFIED |
| OCOwens Corning Reinforcement Solutions, LLC | Concord | NC | — | ◇ UNVERIFIED |
| PPParkway Prods INC | Cincinnati | OH | — | ◇ UNVERIFIED |
| PMParter Medical Products, INC. | Carson | CA | — | ◇ UNVERIFIED |
| PIPatrick Industries INC. Dba Baymont Composites | Burnsville | MS | — | ◇ UNVERIFIED |
| PIPatrick Industries Incorporated Dba Bet | Bremen | IN | — | ◇ UNVERIFIED |
| PIPatrick Industries Incorporated Dba Better Way Products | New Paris | IN | — | ◇ UNVERIFIED |
 Paul Mueller Company | Osceola | IA | — | ◇ UNVERIFIED |
| PEPawling Engineered Products INC | Pawling | NY | — | ◇ UNVERIFIED |
| PPPen-cell Plastics INC | Rocky Mount | NC | — | ◇ UNVERIFIED |
| PTPentair Thermal Management LLC | Redwood City | CA | — | ◇ UNVERIFIED |
| PWPentair Water Pool and Spa INC | Moorpark | CA | — | ◇ UNVERIFIED |
| PIPermea Inc-div of Air Products and Chemicals | Saint Louis | MO | — | ◇ UNVERIFIED |
| POPitts Oilfield | San Angelo | TX | — | ◇ UNVERIFIED |
| PMPlant Maintenance Services | Harrison | AR | — | ◇ UNVERIFIED |
| PTPlaskolite Tennessee, LLC | Memphis | TN | — | ◇ UNVERIFIED |
| PIPlas-tanks Industries, INC. (1409040850) | Hamilton | OH | — | ◇ UNVERIFIED |
| PDPlastic Dev | Williamsport | PA | — | ◇ UNVERIFIED |
| PPPlastic Plate INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| PPPlastic Platers INC | Brooklyn | OH | — | ◇ UNVERIFIED |
| PIPlygem Industries, INC. Insight Center | Durham | NC | — | ◇ UNVERIFIED |
| PGPly Gem - Siding Group | Kearney | MO | — | ◇ UNVERIFIED |
| PLPolyfoam LLC | Cranston | RI | — | ◇ UNVERIFIED |
| PCPoly-seal CORP | Baltimore | MD | — | ◇ UNVERIFIED |
| PSPrairie State Generating Station | Marissa | IL | — | ◇ UNVERIFIED |
| PTPrecision Tank & Equipment | Ligonier | IN | — | ◇ UNVERIFIED |
| PTPrecision Tank & Equipment CO | Humboldt | IA | — | ◇ UNVERIFIED |
| PFPremier Fiberglass Company INC | Elkhart | IN | — | ◇ UNVERIFIED |
| PBPremium Building Prods CO | West Salem | OH | — | ◇ UNVERIFIED |
| PIProfusion Industries, LLC (0684020020) | Marietta | OH | — | ◇ UNVERIFIED |
| QSQuality Steel CORP. | Cleveland | MS | — | ◇ UNVERIFIED |
| RURehrig United | Richmond | VA | — | ◇ UNVERIFIED |
| RCRemee Casting | Penn Yan | NY | — | ◇ UNVERIFIED |
| REResinoid Engineering CORP * | Hebron | OH | — | ◇ UNVERIFIED |
| RAResrg Automotive Alabama, LLC | Cullman | AL | — | ◇ UNVERIFIED |
| RAResrg Automotive Coatings, LLC (formerly Srg Global Coatings, Llc) | Newbern | TN | — | ◇ UNVERIFIED |
| RCRidge Corporation | Frazeysburg | OH | — | ◇ UNVERIFIED |
