| SGShannon Galvanizing | Floresville | TX | — | ◇ UNVERIFIED |
| SBShawcor Beaumont Cement Pipe Coating Facility | Beaumont | TX | — | ◇ UNVERIFIED |
| SMSheaffer Manufacturing CO LLC | Fort Madison | IA | — | ◇ UNVERIFIED |
| SVSheet Vinyl Flooring Mfg Facility | Stillwater | OK | — | ◇ UNVERIFIED |
| SVShell Valley Classic Wheels | Platte Center | NE | — | ◇ UNVERIFIED |
| SIShiloh Industries INC Mtd Automotive Div | Cleveland | OH | — | ◇ UNVERIFIED |
| SCShinsei Corporation | Peachtree City | GA | — | ◇ UNVERIFIED |
 Siemens Industry INC | El Paso | TX | — | ◇ UNVERIFIED |
| SCSigma Corporation | Alexander City | AL | — | ◇ UNVERIFIED |
| SESigma Equipment | Evansville | IN | — | ◇ UNVERIFIED |
| SOSigma Ohio Industries Plant 3 | Jefferson | OH | — | ◇ UNVERIFIED |
| SASignet Armorlite INC | San Marcos | CA | — | ◇ UNVERIFIED |
| SMSignode Metals Group | Weirton | WV | — | ◇ UNVERIFIED |
| SSSika Sarnafil | Cambridge, Town of | MA | — | ◇ UNVERIFIED |
| SPSilgan Plastic Closure Solutions | Tolleson | AZ | — | ◇ UNVERIFIED |
| SWSilgan White Cap CORP | Champaign | IL | — | ◇ UNVERIFIED |
| SWSilgan White Cap Corporation | Athens | GA | — | ◇ UNVERIFIED |
| SFSilverline Finishing INC. | Ogden | UT | — | ◇ UNVERIFIED |
| SLSilver Line Windows - Aluminum Div | Middlesex | NJ | — | ◇ UNVERIFIED |
| SSSilver State Plastics INC | Greeley | CO | — | ◇ UNVERIFIED |
| SWSimonton Windows | Paris | IL | — | ◇ UNVERIFIED |
 Sinicon Plastics INC | Dalton | MA | — | ◇ UNVERIFIED |
| SASkc America INC. | Sunnyvale | CA | — | ◇ UNVERIFIED |
| SFSk Finishing INC | Lorain | OH | — | ◇ UNVERIFIED |
| SISkills INC Paint | Seattle | WA | — | ◇ UNVERIFIED |
| SISkycoat Industrial Armor | Baldwin | WI | — | ◇ UNVERIFIED |
| SISledgecraft, INC. | Murfreesboro | TN | — | ◇ UNVERIFIED |
| SJSlm Jetran Mfg CORP | Franklin Twp | NJ | — | ◇ UNVERIFIED |
| SCSmall CORP INC | Greenfield | MA | — | ◇ UNVERIFIED |
| SCSmith County Industrial Coatings, LLC | Gordonsville | TN | — | ◇ UNVERIFIED |
| SUSmithers-oasis USA | Dayton | NV | — | ◇ UNVERIFIED |
| SMS & Molders, INC | Manalapan | NJ | — | ◇ UNVERIFIED |
| SKSmurfit Kappa North America LLC | La Puente | CA | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container CORP | Chesterfield | MO | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container CORP | Philadelphia | PA | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container Ent | Louisville | KY | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Enterprises | Covington | GA | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container/jersey Shore Plt | Jersey Shore | PA | — | ◇ UNVERIFIED |
| SISnyder Industries | Lincoln | NE | — | ◇ UNVERIFIED |
| SISnyder Industries,inc. | Marked Tree | AR | — | ◇ UNVERIFIED |
| SLSoft-lite LLC | Streetsboro | OH | — | ◇ UNVERIFIED |
| SCSollid Cabinetry | Tempe | AZ | — | ◇ UNVERIFIED |
| SCSolo Cup CO | Highland Park | IL | — | ◇ UNVERIFIED |
| SCSolo Cup CO | Wheeling | IL | — | ◇ UNVERIFIED |
| SCSolo Cup Operating CORP | Urbana | IL | — | ◇ UNVERIFIED |
| SCSolo Cup Operating Corporation - Thomaston Facility | Thomaston | GA | — | ◇ UNVERIFIED |
| SMSonat Minerals 18 #1 Facility | Deridder | LA | — | ◇ UNVERIFIED |
| SCSonoco Corrflex York | York | PA | — | ◇ UNVERIFIED |
| SDSonoco Display and Packaging | Winston Salem | NC | — | ◇ UNVERIFIED |
| SPSonoco Products Company INC Molded Plastics Division | Union | SC | — | ◇ UNVERIFIED |
| SPSonoco Protective Solutions INC | Hayward | CA | — | ◇ UNVERIFIED |
| 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 | Richmond | CA | — | ◇ UNVERIFIED |
| SSteelscape | Fairfield | AL | — | ◇ UNVERIFIED |
| SFSteelscape Fairfield | Fairfield | AL | — | ◇ UNVERIFIED |
 Stephens Pipe & Steel LLC Decatur Facility | Russell Springs | KY | — | ◇ UNVERIFIED |
