| PSPhiladelphia Sign CO | Pennsauken | NJ | — | ◐ LIKELY ACTIVE |
| PDPhillips Diversified Mfg | Annville | KY | — | ◐ LIKELY ACTIVE |
| PCPhygen Coatings, INC. | Minneapolis | MN | — | ▲ REPORTED CLOSED |
| PNPilkington North America, INC. | Niles | MI | — | ◐ LIKELY ACTIVE |
| PIPlacon Im INC | West Springfield | MA | — | ◐ LIKELY ACTIVE |
| PTPlaskolite Texas | Grand Saline | TX | — | ◐ LIKELY ACTIVE |
| PSPlatinum Surface Coating INC | Anaheim | CA | — | ◐ LIKELY ACTIVE |
| PTPolymer Technologies INC | Clifton | NJ | — | ◐ LIKELY ACTIVE |
| PIPrecision Industrial Painting, INC. | Phoenix | AZ | — | ◐ LIKELY ACTIVE |
| PMPrecoat Metals | Washington | MO | — | ◐ LIKELY ACTIVE |
| PFPro Finishing | Hampstead | NH | — | ◐ LIKELY ACTIVE |
| PPPti Plastic & Rubber Gasket | Rockledge | FL | — | ◐ LIKELY ACTIVE |
| QCQuad City Coating INC | Eldridge | IA | — | ◐ LIKELY ACTIVE |
| QQuikcut,llc | Fort Wayne | IN | — | ◐ LIKELY ACTIVE |
| RIReifel Industries, INC. (0386000061) | Pioneer | OH | — | ◐ LIKELY ACTIVE |
| RMReplex Mirror Company (0142000109) | Mount Vernon | OH | — | ◐ LIKELY ACTIVE |
| RPRetal Pa LLC | Donora | PA | — | ◐ LIKELY ACTIVE |
| RFRetterbush Fiberglass | Piqua | OH | — | ◐ LIKELY ACTIVE |
| RMRigidized Metals Corporation | Lackawanna | NY | — | ◐ LIKELY ACTIVE |
| RIRiley Industrial Painting | West Burlington | IA | — | ◐ LIKELY ACTIVE |
| RIRtc Ind | Rolling Meadows | IL | — | ◐ LIKELY ACTIVE |
| SAS a Feather Company | Fort Myers | FL | — | ◐ LIKELY ACTIVE |
| SSSc2 Services INC | East Peoria | IL | — | ◐ LIKELY ACTIVE |
| SSSentry Supply INC - Superior Supply & Steel | Sulphur | LA | — | ◐ LIKELY ACTIVE |
| SWShelter Works (0317012011) | Bucyrus | OH | — | ◐ LIKELY ACTIVE |
| SPSkyline Products, INC | Colorado Springs | CO | — | ◐ LIKELY ACTIVE |
| SASpecialty Application Services INC - Port Allen Facility | Port Allen | LA | — | ◐ LIKELY ACTIVE |
| SPSpecialty Powders Llc/upper Macungie Township | Allentown | PA | — | ◐ LIKELY ACTIVE |
| SESpectrum E-coat, INC (b7037) | Grand Rapids | MI | — | ◐ LIKELY ACTIVE |
| SRSrggi - Ripley | Ripley | TN | — | ◐ LIKELY ACTIVE |
| SGSrg Global INC | Taylor | MI | — | ◐ LIKELY ACTIVE |
| 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 |
| 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 |
| UWUnited Western Enterprises | Camarillo | CA | — | ◐ 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 |