| SSSam & Sons | Roselle | IL | — | ◇ UNVERIFIED |
| SFSandberg Furniture Mfg CO INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| SPSanderson Plumbing Products, INC. | Columbus | MS | — | ◇ UNVERIFIED |
| SLSands Level & Tool Co., INC. | Neodesha | KS | — | ◇ UNVERIFIED |
| SFSanta Fe Fine Finishing | Santa Fe | NM | — | ◇ UNVERIFIED |
| SLSantiam Lumber | Lebanon | OR | — | ◇ UNVERIFIED |
| SMSauder Manufacturing CO | Grabill | IN | — | ◇ UNVERIFIED |
| SBSaunders Brothers | Westbrook | ME | — | ◇ UNVERIFIED |
| SBSaunders Brothers - Locke Mills Plant | Greenwood | ME | — | ◇ UNVERIFIED |
| SSSaunders Supply CO. | Chuckatuck | VA | — | ◇ UNVERIFIED |
| SSSavage Services Corporation- Coal Operation Stp | Saint Paul | VA | — | ◇ UNVERIFIED |
| SSSavage Services Corporation - Timber Operation | Saint Paul | VA | — | ◇ UNVERIFIED |
| SWSavannah Wood Preserving | Savannah | GA | — | ◇ UNVERIFIED |
| SBSavarino Builders | New Lenox | IL | — | ◇ UNVERIFIED |
| SFSaw Finishing | Shipshewana | IN | — | ◇ UNVERIFIED |
| SSSawitz Studio INC | Carlstadt | NJ | — | ◇ UNVERIFIED |
| SCSawmill Clnr/ Hatfield | Horsham | PA | — | ◇ UNVERIFIED |
| SFSawmill Furniture Company, INC. | Selmer | TN | — | ◇ UNVERIFIED |
| SVSawmill Valley Hardwoods INC | South Gibson | PA | — | ◇ UNVERIFIED |
| SOSbfi - Old Fort | Old Fort | NC | — | ◇ UNVERIFIED |
| SKScandia Kitchens INC | Bellingham | MA | — | ◇ UNVERIFIED |
| SCScattered CORP | Brimfield | IL | — | ◇ UNVERIFIED |
| SCScattered Corporation | Springfield | IL | — | ◇ UNVERIFIED |
| SCScattered Corportaion | Pontiac | IL | — | ◇ UNVERIFIED |
| SPScc Pallets INC | Modesto | CA | — | ◇ UNVERIFIED |
| SISchag INC. Dba Allen Cabinetry (0370010198) | Mansfield | OH | — | ◇ UNVERIFIED |
| SHSchaller Hardwood Lumber Co-yard 2 | Poplar Bluff | MO | — | ◇ UNVERIFIED |
| SIScharr Industries INC | Springfield | MA | — | ◇ UNVERIFIED |
| SWSchlabach Wood Design (0616000217) | Baltic | OH | — | ◇ UNVERIFIED |
| SMSchmiddy's Machine Shop | Clinton | IL | — | ◇ UNVERIFIED |
| SCSchmidt Cabinet Company, INC. | New Salisbury | IN | — | ◇ UNVERIFIED |
| SCSchrecks Custom Trim/perry Twp Wood Finishing Plt | Mount Pleasant Mills | PA | — | ◇ UNVERIFIED |
| SLSchroeder Lumber CO LLC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SCSchroll Cabinets | Cheyenne | WY | — | ◇ UNVERIFIED |
| SISchroth Industries INC | Indiana | PA | — | ◇ UNVERIFIED |
| SISchutz International INC | Morton Grove | IL | — | ◇ UNVERIFIED |
| SLSchwaller Lumber CO INC | Hays | KS | — | ◇ UNVERIFIED |
| SCSchwieter's Companies INC | Hugo | MN | — | ◇ UNVERIFIED |
| SLScotch Lumber Company | Fulton | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Brent | AL | — | ◇ UNVERIFIED |
| SDScott Davis Chip Company, INC. | Jacksons Gap | AL | — | ◇ UNVERIFIED |
| SCScottie Clnr/ Whitemarsh | Lafayette Hill | PA | — | ◇ UNVERIFIED |
| SMScott Mullins Pallets & Lumber | Grayson | KY | — | ◇ UNVERIFIED |
| SWScott Wood Energy Incorporated | Amelia | VA | — | ◇ UNVERIFIED |
| SCSdc Chi Ii Busse LLC | Elk Grove Village | IL | — | ◇ UNVERIFIED |
| SLSeaford Lumber Company | Mocksville | NC | — | ◇ UNVERIFIED |
| SLSeago Lumber Company | Mccomb | MS | — | ◇ UNVERIFIED |
| SESeahorn Enterprises | White Pine | TN | — | ◇ UNVERIFIED |
| SSealmaster | Streamwood | IL | — | ◇ UNVERIFIED |
| SMSealy Mattress | South Gate | CA | — | ◇ UNVERIFIED |
| SOSealy Orlando Plant | Orlando | FL | — | ◇ UNVERIFIED |
| SASears Automotive Center | Calumet City | IL | — | ◇ UNVERIFIED |
| SMSeaside Mulch INC | Galivants Ferry | SC | — | ◇ UNVERIFIED |
| SSSebastian Sandblasting | Gladstone | IL | — | ◇ UNVERIFIED |
| SPSees Post & Lumber Superfund Site | Marshfield | MO | — | ◇ UNVERIFIED |
| SFSelect Farms LTD Paint Booth | Spokane | WA | — | ◇ UNVERIFIED |
| SFSelect Frame Shop INC | Biscoe | NC | — | ◇ UNVERIFIED |
| SHSelect Hardwoods | Millers Creek | NC | — | ◇ UNVERIFIED |
| SCSem-com CO INC | Toledo | OH | — | ◇ UNVERIFIED |
| SMSemling Menke CO INC | Merrill | WI | — | ◇ UNVERIFIED |
| SHSeneca Hardwood Lumber/cranberry | Cranberry | PA | — | ◇ UNVERIFIED |
| SISentinel Industries INC | Tumbling Shoals | AR | — | ◇ UNVERIFIED |
| SPService Products INC | Chicago | IL | — | ◇ UNVERIFIED |
| SSService Steel Aerospace 4609 | Fife | WA | — | ◇ UNVERIFIED |
| SFSexton Furniture CO | Bean Station | TN | — | ◇ UNVERIFIED |
| SMSexton Metalcraft Inc-raytown | Raytown | MO | — | ◇ UNVERIFIED |
| SMSeymour Manufacturing Company | Altamont | TN | — | ◇ UNVERIFIED |
| SCSf Ch1, LLC | Chicago | IL | — | ◇ UNVERIFIED |
| SLShadow Lake Resort | Wilmington | IL | — | ◇ UNVERIFIED |
| SLShadybrook Lumber Products | North Plains | OR | — | ◇ UNVERIFIED |
| SGShady Grove Cabinet Shop INC | Greencastle | PA | — | ◇ UNVERIFIED |
| SCShamrock Cabinet & Appliance | Raytown | MO | — | ◇ UNVERIFIED |
| SCShamrock Cabinets INC | Jasper | IN | — | ◇ UNVERIFIED |
| SMSharp Model | Bruce Township | MI | — | ◇ UNVERIFIED |
| SIShaw Industries Group INC Plant Hi | Pelzer | SC | — | ◇ UNVERIFIED |
| SDShawn Daugherty | Mahomet | IL | — | ◇ UNVERIFIED |
| SBSh Bell CO | Chicago | IL | — | ◇ UNVERIFIED |
| SISheilas INC | Charleston | SC | — | ◇ UNVERIFIED |
| SCShelby Cabinets | Shelby Twp | MI | — | ◇ UNVERIFIED |
| SFShelf-kote Finishers LLC | Wheeling | IL | — | ◇ UNVERIFIED |
| SSShenandoah Shutters | Richmond | VA | — | ◇ UNVERIFIED |
| SWShenandoah Wood Preservers | Scotland Neck | NC | — | ◇ UNVERIFIED |
| SPShield Packaging CO INC | Canton | MA | — | ◇ UNVERIFIED |
| SCShmeker Construction | Libertyville | IL | — | ◇ UNVERIFIED |
| SLShomaker Lumber Company, INC. | Mckenzie | TN | — | ◇ UNVERIFIED |
| SOShoppes of Kildeer | Palatine | IL | — | ◇ UNVERIFIED |
| SCShoto CORP | Two Rivers | WI | — | ◇ UNVERIFIED |
| SLShoun Lumber | Butler | TN | — | ◇ UNVERIFIED |
| SIShowood INC | Ecru | MS | — | ◇ UNVERIFIED |
| SLShuqualak Lumber Company Inc, Sawmill Division | Shuqualak | MS | — | ◇ UNVERIFIED |
| SMShutter Mill INC Dba Kirtz Shutters / Stillwater Facility | Stillwater | OK | — | ◇ UNVERIFIED |
| SPShutters Plus INC | Brilliant | AL | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Loyalton | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Arcata | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Central Valley | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries | Quincy | CA | — | ◇ UNVERIFIED |
| Sierra Pacific Industries (2042-rd) | Red Bluff | CA | — | ◇ UNVERIFIED |
| SPSierra Pacific Windows | Medford | WI | — | ◇ UNVERIFIED |
| SASierrapine - Adel Div | Adel | GA | — | ◇ UNVERIFIED |
| SLSierrapine LTD - Rocklin | Rocklin | CA | — | ◇ UNVERIFIED |
