| LCLozier Corporation West Plant | Omaha | NE | — | ◇ UNVERIFIED |
| LTL.v. Thompson, INC. (tamco) | Tampa | FL | — | ◇ UNVERIFIED |
| MTMachine Tool & Gear INC | Owosso | MI | — | ◇ UNVERIFIED |
| MFMaster Finish | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MIMcip Industrial Enterprises | Pearland | TX | — | ◇ UNVERIFIED |
| MGMechanical Galv-plating CORP | Sidney | OH | — | ◇ UNVERIFIED |
| MGMetalplate Galvanizing INC | Atlanta | GA | — | ◇ UNVERIFIED |
| MGMetalplate Galvanizing LP | Birmingham | AL | — | ◇ UNVERIFIED |
| MGMetalplate Galvanizing, L.p. (plant No. 2) | Birmingham | AL | — | ◇ UNVERIFIED |
| MUMetals USA Building Products, L. P. | Mesquite | TX | — | ◇ UNVERIFIED |
| MMMichigan Metal Coatings | Port Huron | MI | — | ◇ UNVERIFIED |
| MCMidmark Corporation (1483060076) | Lebanon | OH | — | ◇ UNVERIFIED |
| MRMidwestern Rust Proof INC | Chicago | IL | — | ◇ UNVERIFIED |
| MGMillennium Galvanizing LLC | Convent | LA | — | ◇ UNVERIFIED |
 Mitsubishi Chemical Advanced Materials Inc/scranton | Scranton | PA | — | ◇ UNVERIFIED |
| MIModernfold, INC | Dyersville | IA | — | ◇ UNVERIFIED |
| MFMolded Fiber Glass Companies/texas | Gainesville | TX | — | ◇ UNVERIFIED |
| MGMw Galvanizing INC | Chicago | IL | — | ◇ UNVERIFIED |
| NGN.a. Galvanizing CO - 4400 E 61st Ave | Commerce City | CO | — | ◇ UNVERIFIED |
| NCNavtar Company | Clayton | NC | — | ◇ UNVERIFIED |
| NINd Industries (1677130116) | Twinsburg | OH | — | ◇ UNVERIFIED |
| NINewlett, INC Dba Gemstone | Elkhart | IN | — | ◇ UNVERIFIED |
| NINordictrack Incorporated | Glencoe | MN | — | ◇ UNVERIFIED |
| NGNorgren Gt Development CORP | Auburn | WA | — | ◇ UNVERIFIED |
 Norman Noble INC Micromachining Div 1 | Highland Heights | OH | — | ◇ UNVERIFIED |
| NANorth American Galvanizing Company | Saint Louis | MO | — | ◇ UNVERIFIED |
| OPOldcastle Precast | Madera | CA | — | ◇ UNVERIFIED |
| OCOld Country Millwork INC | Los Angeles | CA | — | ◇ UNVERIFIED |
| OCOnesource Coil Coaters | Clearwater | FL | — | ◇ UNVERIFIED |
| OCOshkosh Corporation - Defense Plant | Oshkosh | WI | — | ◇ UNVERIFIED |
| PAPaladin Attachments (1677011077) | Akron | OH | — | ◇ UNVERIFIED |
| PFPall Filtration & Separations Group INC | San Diego | CA | — | ◇ UNVERIFIED |
| PMParter Medical Products, INC. | Carson | CA | — | ◇ UNVERIFIED |
| PTPentair Thermal Management LLC | Redwood City | CA | — | ◇ UNVERIFIED |
| PWPentair Water Pool and Spa INC | Moorpark | CA | — | ◇ UNVERIFIED |
| PNPlain N Fancy Kitchens | Schaefferstown | PA | — | ◇ UNVERIFIED |
| PPPolymer Panel Plant | Belen | NM | — | ◇ UNVERIFIED |
| PCPoly-seal CORP | Baltimore | MD | — | ◇ UNVERIFIED |
| PSPrairie State Generating Station | Marissa | IL | — | ◇ UNVERIFIED |
| PCPrecision Coatings, INC. | Walled Lake | MI | — | ◇ UNVERIFIED |
| PMPrecoat Metals Division of Sequa Corporation | Elkridge | MD | — | ◇ UNVERIFIED |
| PBPremium Building Prods CO | West Salem | OH | — | ◇ UNVERIFIED |
| QCQuantum Clean | Hillsboro | OR | — | ◇ UNVERIFIED |
| RAR. A. Heller Company | Woodlawn | OH | — | ◇ UNVERIFIED |
| RURehrig United | Richmond | VA | — | ◇ UNVERIFIED |
| RCRemee Casting | Penn Yan | NY | — | ◇ UNVERIFIED |
| RCRidge Corporation | Frazeysburg | OH | — | ◇ UNVERIFIED |
 Rie Coatings LLC | Eden Valley | MN | — | ◇ UNVERIFIED |
| RCRobur Corporation | Evansville | IN | — | ◇ UNVERIFIED |
| RPRocktenn Puerto Rico INC | Guaynabo | PR | — | ◇ UNVERIFIED |
