| SMStarr Mfg INC | Vienna | OH | — | ◇ 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 |
| SCSt. Cloud Engraving | Saint Cloud | MN | — | ◇ UNVERIFIED |
| SASteel Art CO | Boston | MA | — | ◇ 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 |
| SPStello Products INC | Spencer | IN | — | ◇ UNVERIFIED |
 Stephens Pipe & Steel LLC Decatur Facility | Russell Springs | KY | — | ◇ UNVERIFIED |
| SRSteve Reiff Incorporated | South Whitley | IN | — | ◇ UNVERIFIED |
| SMStg/industrialex Manufacturing | Colorado Springs | CO | — | ◇ UNVERIFIED |
| SBStonehouse Building Products LLC | Florence | KY | — | ◇ UNVERIFIED |
| SSStonehouse Signs INC | Arvada | CO | — | ◇ UNVERIFIED |
| SPStone Products of St Cloud INC | Sauk Rapids | MN | — | ◇ UNVERIFIED |
| SStoneycreek | Blairstown | IA | — | ◇ UNVERIFIED |
| SCStuder Container Service | Tonganoxie | KS | — | ◇ UNVERIFIED |
| SCStupp Coatings LLC | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SCStyle Crest Products | Plant City | FL | — | ◇ UNVERIFIED |
| SPSuburban Plastics CO | Elgin | IL | — | ◇ UNVERIFIED |
| SMSummit Marine | Morton | IL | — | ◇ UNVERIFIED |
| SMSummit Marine | Peoria | IL | — | ◇ UNVERIFIED |
| SPSummit Plastic Company | Mogadore | OH | — | ◇ UNVERIFIED |
| SPSummit Polymers Vicksburg | Vicksburg | MI | — | ◇ UNVERIFIED |
| SWSummit Window and Patio Door Spokane | Spokane | WA | — | ◇ UNVERIFIED |
| SCSunline Coach Co-plant#2 | Denver | PA | — | ◇ UNVERIFIED |
| SPSunlite Plastics | Weyers Cave | VA | — | ◇ UNVERIFIED |
| SESunset Enterprises Holdings, LLC | Port Huron | MI | — | ◇ UNVERIFIED |
| SCSuperior Coating CORP | Belvidere | IL | — | ◇ UNVERIFIED |
| SISuperior Industrial Coating INC | Racine | WI | — | ◇ UNVERIFIED |
| SISuperior Industries Southwest Division | Prescott Valley | AZ | — | ◇ UNVERIFIED |
| SPSuperior Plastic Products INC | New Holland | PA | — | ◇ UNVERIFIED |
| SPSuperior Process Company | Framingham | MA | — | ◇ UNVERIFIED |
| SSSuper Steel Schenectady | Schenectady | NY | — | ◇ UNVERIFIED |
| STSurface Treatment Technologies | Halethorpe | MD | — | ◇ UNVERIFIED |
| SUSuruga USA CORP | Addison | IL | — | ◇ UNVERIFIED |
| SQSuzy Q Clnr Almshouse /northampton Twp | Richboro | PA | — | ◇ UNVERIFIED |
| SCSweetheart Cup Somerville Plant Closed | Somerville | MA | — | ◇ UNVERIFIED |
| SPSwim Platforms INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| SMSymcoat Metal Processing | San Diego | CA | — | ◇ UNVERIFIED |
| SISymet INC | Milwaukee | WI | — | ◇ UNVERIFIED |
| SISymmetry International, INC | Lincoln | RI | — | ◇ UNVERIFIED |
| SISyroco INC | Baldwinsville | NY | — | ◇ UNVERIFIED |
| TMTaft Metal Finishing CO INC | East Syracuse | NY | — | ◇ UNVERIFIED |
| TPTaint Paint Powder Coatings of Colo Spgs | Colorado Springs | CO | — | ◇ UNVERIFIED |
| TMTalley Metal Products | Hagerstown | MD | — | ◇ UNVERIFIED |
