| SMSteel Mgmt Sys Llc/upper Nazareth | Bath | PA | — | ◐ LIKELY ACTIVE |
| SIStrip It Clean Inc/york | York | PA | — | ◐ LIKELY ACTIVE |
| SASuncoast Automotive Performance INC | Bradenton | FL | — | ◐ LIKELY ACTIVE |
| SCSunrise Composites INC | Hastings | NE | — | ◐ LIKELY ACTIVE |
| SISuperior International Industries, INC. | Carrollton | GA | — | ▲ REPORTED CLOSED |
| SISurtech Ind Inc/york 915 Borom Rd | York | PA | — | ◐ LIKELY ACTIVE |
| TFThe Fitts Company INC | Gaston | SC | — | ◐ LIKELY ACTIVE |
| THThe Horizon Group INC | Davenport | IA | — | ◐ LIKELY ACTIVE |
| TSThermal Spray Solutions, LLC | Chesapeake | VA | — | ◐ LIKELY ACTIVE |
| TMTony Moro Powder Coat & Blasting, LLC | Des Moines | IA | — | ◐ LIKELY ACTIVE |
| TITopp Industries Incorporated | Argos | IN | — | ◐ LIKELY ACTIVE |
| TITurner Industries Group LLC - Coating Facility | Port Allen | LA | — | ◐ LIKELY ACTIVE |
| UIUndercover INC - Rogersville | Rogersville | MO | — | ◐ LIKELY ACTIVE |
| UCUnited Corrstack Dba Ds Smith/reading | Reading | PA | — | ◐ LIKELY ACTIVE |
| UWUnited Western Enterprises | Camarillo | CA | — | ◐ LIKELY ACTIVE |
| UPUniversal Presentation Concepts | Madison | WI | — | ◐ LIKELY ACTIVE |
| USUniversal Sandblasting and Coating INC / 1800 S 49th W Ave | Tulsa | OK | — | ◐ LIKELY ACTIVE |
| UNUS Navy - Supervise Shipbuilding Conv and Rep | Hampton | VA | — | ◐ LIKELY ACTIVE |
| UWUS Wheel INC Dba Detroit Wheel and Tire | Troy | MI | — | ◐ LIKELY ACTIVE |
| VCValmont Composite Structures Estill | Estill | SC | — | ◐ LIKELY ACTIVE |
| VEVee Engineering, INC | Fort Wayne | IN | — | ◐ LIKELY ACTIVE |
| VCVictaulic CO of America-apex Facility | Stewartsville | NJ | — | ◐ LIKELY ACTIVE |
| VPVictor Plastics INC | Victor | IA | — | ◐ LIKELY ACTIVE |
| VUVinventions Usa, LLC | Zebulon | NC | — | ◐ LIKELY ACTIVE |
| WPWest Pharm Serv Js Sw | Jersey Shore | PA | — | ◐ LIKELY ACTIVE |
| WCWestrock Converting | Winston Salem | NC | — | ◐ LIKELY ACTIVE |
| WCWestrock Cp, LLC | Springfield | MO | — | ◐ LIKELY ACTIVE |
| WCWestrock Cp, LLC | Glendale | AZ | — | ◐ LIKELY ACTIVE |
| WCWestrock Cp LLC - Laburnum | Richmond | VA | — | ◐ LIKELY ACTIVE |
| WSWestrock - Southern Container, LLC Dba Westrock Murfreesboro Corrugated Plant | Murfreesboro | TN | — | ◐ LIKELY ACTIVE |
| WCWeyerhaeuser Company | Newton | NC | — | ◐ LIKELY ACTIVE |
| WPWiggins Plastics INC | Clifton | NJ | — | ◐ LIKELY ACTIVE |
| WKW. Kendall and Sons, INC. | Wanatah | IN | — | ◐ LIKELY ACTIVE |
| WIWoodspecs INC | Waterford | MI | — | ◐ LIKELY ACTIVE |
| WWW W Tank Oklahoma LLC / Wewoka Manufacturing Facility | Wewoka | OK | — | ◐ LIKELY ACTIVE |
| YCYoe Construction INC Fabrication Shop No 1 | Dallastown | PA | — | ◐ LIKELY ACTIVE |
| YGYoung Galvanizing/pulaski Twp | Pulaski | PA | — | ◐ LIKELY ACTIVE |
| ZIZiegler INC - Bloomington | Minneapolis | MN | — | ◐ LIKELY ACTIVE |
| 1S1750 South Lane LLC | Mandeville | LA | — | ◇ UNVERIFIED |
| 2C20th Century Fiberglass # 4 | Elkhart | IN | — | ◇ UNVERIFIED |
| 3B3m - Bldg 518 | Woodbury | MN | — | ◇ UNVERIFIED |
| 3C3m Company-specialty Film Division | Greenville | SC | — | ◇ UNVERIFIED |
| 3O3m Optics Tech Center | Petaluma | CA | — | ◇ UNVERIFIED |
| 3P3m Precision Optics-cincinnati | Cincinnati | OH | — | ◇ UNVERIFIED |
| 3T3m Touch Systems | Methuen | MA | — | ◇ UNVERIFIED |
| 4C4-d Corrosion Control Specialists | New Iberia | LA | — | ◇ UNVERIFIED |
| 4C4-d Corrosion Control Specialists INC - West Yard | New Iberia | LA | — | ◇ UNVERIFIED |
| 5A5th Ave Coating Svc Ctr | East Moline | IL | — | ◇ UNVERIFIED |
| 7I7-sigma INC | Minneapolis | MN | — | ◇ UNVERIFIED |
| AAA-1 Auto and Metal Stripping | Golden | CO | — | ◇ UNVERIFIED |