| SCSons Coating LLC | Morgan City | LA | — | ◇ UNVERIFIED |
| SRSoutheastern Rack Company | Vero Beach | FL | — | ◇ UNVERIFIED |
| SFSoutheast Finishing Highway 65-closed | Conway | SC | — | ◇ UNVERIFIED |
| SCSouthern Champion Tray, L.p. -- Precision Packaging Division | Chattanooga | TN | — | ◇ UNVERIFIED |
| SCSouthern Container | Ayer | MA | — | ◇ UNVERIFIED |
| SDSouthern Die Casting CORP | Miami | FL | — | ◇ UNVERIFIED |
| SMSouthern Marble Mfg INC | Ocala | FL | — | ◇ UNVERIFIED |
| SISouthtech INC | Tappahannock | VA | — | ◇ UNVERIFIED |
| SMSouthwest Metal Finishing - Calhoun Rd Plt | New Berlin | WI | — | ◇ UNVERIFIED |
| SISpacesonic INC | Union City | CA | — | ◇ UNVERIFIED |
| SWSpaeth Welding INC | New Baden | IL | — | ◇ UNVERIFIED |
| SISparkman Industries Catalyst Division | Victoria | TX | — | ◇ UNVERIFIED |
| SISpartan Industrial INC | Detroit | MI | — | ◇ UNVERIFIED |
| SPSpartech Plastic | Cape Girardeau | MO | — | ◇ UNVERIFIED |
| SVSpartech Vy-cal Plastics CORP | Conshohocken | PA | — | ◇ UNVERIFIED |
 Special-lite, INC. - | Benton Harbor | MI | — | ◇ UNVERIFIED |
| SCSpecialty Coating Systems INC | Johnstown | PA | — | ◇ UNVERIFIED |
| SLSpecialty Lens Corporation | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SWSpecified Woodworking Corporation | Laurel | MD | — | ◇ UNVERIFIED |
| SDSpectrum Decorative Finishes, INC. | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SISpeedling, INC. | Ruskin | FL | — | ◇ UNVERIFIED |
| SBSplendor Boats, INC. | Silver Lake | IN | — | ◇ UNVERIFIED |
| SISportpaint INC. Plant 3 | Louisville | KY | — | ◇ UNVERIFIED |
| SPSportpaint Plant 2 | Louisville | KY | — | ◇ UNVERIFIED |
| SFSpra Fin Inc/north Wales | North Wales | PA | — | ◇ UNVERIFIED |
| SASpray Art Finishers | Escondido | CA | — | ◇ UNVERIFIED |
| SISpraytek INC. Madison Heights | Madison Heights | MI | — | ◇ UNVERIFIED |
| SCSpringdale Complex | Springdale | AR | — | ◇ UNVERIFIED |
| SMSpringfield Metal Finishing INC | Springfield | OH | — | ◇ UNVERIFIED |
| SASr - Arkansas | Wilson | AR | — | ◇ UNVERIFIED |
| SCS&s Coating Specialties INC | Lafayette | LA | — | ◇ UNVERIFIED |
| SGStandard Glas, Star Glas INC. | Bremen | IN | — | ◇ UNVERIFIED |
| SEStandex Engraving Tenibac - Graphion | Clinton Township | MI | — | ◇ UNVERIFIED |
| SEStandex Engraving Tenibac Graphion | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SWStanford Wood Products CO INC. | Stanford | KY | — | ◇ UNVERIFIED |
| SEStanley Engineered Fastening | Chesterfield | MI | — | ◇ UNVERIFIED |
| SFStanley Fastening Systems | North Kingstown | RI | — | ◇ UNVERIFIED |
| SMStarr Mfg INC | Vienna | OH | — | ◇ UNVERIFIED |
| SCState Container CORP | Moonachie | NJ | — | ◇ UNVERIFIED |
| SCStatic Control Components, INC. - Plant 17 | Sanford | NC | — | ◇ UNVERIFIED |
| SCStatics Coatings | Clifton City | NJ | — | ◇ UNVERIFIED |
| SPStauffer Pipe Services | Houston | TX | — | ◇ UNVERIFIED |
| STS Taylor Heirs 14 #3 Tank Battery - Haynesville Field | Haynesville | LA | — | ◇ UNVERIFIED |
| SPSteel Painters INC Columbia Way | Vancouver | WA | — | ◇ UNVERIFIED |
| SPSteel Products Company | Leicester | MA | — | ◇ UNVERIFIED |
| SSteelscape | Fairfield | AL | — | ◇ UNVERIFIED |
| SSteelscape | Richmond | CA | — | ◇ UNVERIFIED |
| SFSteelscape Fairfield | Fairfield | AL | — | ◇ UNVERIFIED |
 Stephens Pipe & Steel LLC Decatur Facility | Russell Springs | KY | — | ◇ UNVERIFIED |
| SPSterling Purchasing CORP Dba Sterling Manufacturing | Sarasota | FL | — | ◇ UNVERIFIED |
