| NCNurre Caxton Manufacturing Company | Erlanger | KY | — | ◇ UNVERIFIED |
| NLNwb, LLC | Napa | CA | — | ◇ UNVERIFIED |
| NCNy Cabinet Factory INC | Staten Island | NY | — | ◇ UNVERIFIED |
| OVOak Valley Hardwoods, INC. (robbinsville) | Robbinsville | NC | — | ◇ UNVERIFIED |
| OVOakwood Veneer Company | Troy | MI | — | ◇ UNVERIFIED |
| OBO. B. Builders, INC | Concord | NC | — | ◇ UNVERIFIED |
| OBObriot Builders INC. | Apollo | PA | — | ◇ UNVERIFIED |
| OWOccasion Wood Supply, LLC | Bountiful | UT | — | ◇ UNVERIFIED |
 Occupational Development Center INC. | Crookston | MN | — | ◇ UNVERIFIED |
| OCOctober CO INC | Easthampton | MA | — | ◇ UNVERIFIED |
| OMOhio Mulch Supply, INC. | Homerville | GA | — | ◇ UNVERIFIED |
| OMOhio Mulch Supply INC. (0125042476) | Columbus | OH | — | ◇ UNVERIFIED |
| OVOhio Valley Barn Salvage LLC | Mount Gilead | OH | — | ◇ UNVERIFIED |
| OMOlaf M Oja Lumber CO | Sandy | OR | — | ◇ UNVERIFIED |
| OOldcastle | Emlenton | PA | — | ◇ UNVERIFIED |
| OOldcastle | Abbeville | AL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Spring Grove | PA | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden INC. | Nampa | ID | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Suffield, Township of | OH | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Hartville | OH | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Dallas | TX | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden | Stilwell | KS | — | ◇ UNVERIFIED |
| OCOld Castle Lawn & Garden INC | Cross City | FL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC | Nampa | ID | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC. | Sauget | IL | — | ◇ UNVERIFIED |
| OLOldcastle Lawn & Garden, INC. | Bostwick | FL | — | ◇ UNVERIFIED |
| ODOld Durham Wood | Durham | CA | — | ◇ UNVERIFIED |
| OBOlhausen Billiards | Poway | CA | — | ◇ UNVERIFIED |
| OCOmega Case Company INC | Burbank | CA | — | ◇ UNVERIFIED |
| ONOmega National Products Company | Louisville | KY | — | ◇ UNVERIFIED |
| ONOmega National Products, LLC | Elkhart | IN | — | ◇ UNVERIFIED |
 Onsite Woodwork Corporation | Austell | GA | — | ◇ UNVERIFIED |
| OBOrepac Bldg Products | Fresno | CA | — | ◇ UNVERIFIED |
| OCOrleans Casket Company | Mandeville | LA | — | ◇ UNVERIFIED |
| OIO'sullivan Industries INC | Lamar | MO | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Minnetonka Mills | MN | — | ◇ UNVERIFIED |
| ODOutdoor Designs and Service Dba Outdoor Designs Ll | Hopkins | MN | — | ◇ UNVERIFIED |
| ODOutdoor Dimensions | Anaheim | CA | — | ◇ UNVERIFIED |
| OWOwens Wood Products, INC. | Reno | NV | — | ◇ UNVERIFIED |
| OHOzark Hardwood Products | Seymour | MO | — | ◇ UNVERIFIED |
| PCPacific Coast Forest Products | Arvin | CA | — | ◇ UNVERIFIED |
| PPPacific Pellet LLC | Redmond | OR | — | ◇ UNVERIFIED |
| PMPadgett Manufacturing Company INC | Bridgewater | VA | — | ◇ UNVERIFIED |
| PMPallet Management Services of Ca LLC | Tracy | CA | — | ◇ UNVERIFIED |
| PSPallet Services INC | Pasco | WA | — | ◇ UNVERIFIED |
| PWPallet World Inc. | Perrysburg | OH | — | ◇ UNVERIFIED |
| PPPanacea Products | Mount Ayr | IA | — | ◇ UNVERIFIED |
| PIPanolam Industries INC | Albany | OR | — | ◇ UNVERIFIED |
| PSParagon Store Fixtures INC | Big Lake | MN | — | ◇ UNVERIFIED |
| PDParkwood Design Inc, | Salem | OR | — | ◇ UNVERIFIED |
