| SMSouthern Marble Mfg INC | Ocala | FL | — | ◇ UNVERIFIED |
| SMSouthern Metals Company of Mississippi INC | Laurel | MS | — | ◇ UNVERIFIED |
| SPSouthern Painting & Blasting LLC | Casselberry | FL | — | ◇ UNVERIFIED |
| SPSouthern Plastics | West Columbia | SC | — | ◇ UNVERIFIED |
| SPSouthern Plating INC | Johnston City | IL | — | ◇ UNVERIFIED |
| SPSouthern Post Texas | San Marcos | TX | — | ◇ UNVERIFIED |
| SSSouthern Sales | Travelers Rest | SC | — | ◇ UNVERIFIED |
| SSSouthern Stamping | Irvington | AL | — | ◇ UNVERIFIED |
 Southern States Chemical | Wilmington | NC | — | ◇ UNVERIFIED |
| SSSouthern Steel Comapny Limited Liability Company | Charlotte | NC | — | ◇ UNVERIFIED |
| SSSouthern Steel Products CO | Clarksburg | WV | — | ◇ UNVERIFIED |
| SSSouthern Steel & Wire | Fort Smith | AR | — | ◇ UNVERIFIED |
| SSSouthern Structural Steel Incorporated | Smithfield | VA | — | ◇ UNVERIFIED |
| SSSouthern Structural Steel of Fl, INC | Saint Petersburg | FL | — | ◇ UNVERIFIED |
 Southern Tool Manuf. | Winston Salem | NC | — | ◇ UNVERIFIED |
| SVSouthern Valve Services INC. | Baton Rouge | LA | — | ◇ UNVERIFIED |
| SHSouth Holland Metal Finishing | South Holland | IL | — | ◇ UNVERIFIED |
| SJSouth Jersey Container CORP | Winslow | NJ | — | ◇ UNVERIFIED |
| SPSouthland Pipe CORP. | Rialto | CA | — | ◇ UNVERIFIED |
| SMSouthline Metal Products CO | Houston | TX | — | ◇ UNVERIFIED |
| SSSouth Shore Finishers INC. (1318008119) | Cleveland | OH | — | ◇ UNVERIFIED |
| SSSouth Sligo Compressor Station | Sligo | LA | — | ◇ UNVERIFIED |
| SISouthtech INC | Tappahannock | VA | — | ◇ UNVERIFIED |
| STSouth Texas Chlorine, INC. | Harlingen | TX | — | ◇ UNVERIFIED |
| SVSouth Valley Mfg | Springfield | MO | — | ◇ UNVERIFIED |
| SASouthwest Aluminum Systems INC | Chandler | AZ | — | ◇ UNVERIFIED |
| SCSouthwest Compressor Pumping and Packages INC | Cedar Bluff | VA | — | ◇ UNVERIFIED |
| SHSouthwestern Hollow Metal | Raton | NM | — | ◇ UNVERIFIED |
| SWSouthwestern Wire INC | Mcclellan | CA | — | ◇ UNVERIFIED |
| SMSouthwest Management CO | Alsip | IL | — | ◇ UNVERIFIED |
| SMSouthwest Metal Finishing - Calhoun Rd Plt | New Berlin | WI | — | ◇ UNVERIFIED |
| SMSouthwest Mill & Lumber Incorporated | N Hollywood | CA | — | ◇ UNVERIFIED |
| SPSouthwest Plating INC / Duncan Plating Facility | Duncan | OK | — | ◇ UNVERIFIED |
| SSSouthwest Stair INC | El Mirage | AZ | — | ◇ UNVERIFIED |
| SMSouthwind Milling Company, LLC | Pine Bluff | AR | — | ◇ UNVERIFIED |
| SPSovereign Pkg Group Inc/east Pikeland | Phoenixville | PA | — | ◇ UNVERIFIED |
| SLSpace Lok Incorporated | Gardena | CA | — | ◇ UNVERIFIED |
| SISpacesonic INC | Union City | CA | — | ◇ UNVERIFIED |
| SWSpaeth Welding INC | New Baden | IL | — | ◇ UNVERIFIED |
| SISparkman Industries Catalyst Division | Victoria | TX | — | ◇ UNVERIFIED |
| SFSparta Foundry INC | Sparta | MI | — | ◇ UNVERIFIED |
| SISpartan Industrial INC | Detroit | MI | — | ◇ UNVERIFIED |
| SLSpartan Lacquer & Paint CORP | Downey | CA | — | ◇ UNVERIFIED |
| SISpartek INC | Sparta | WI | — | ◇ UNVERIFIED |
| SESparton Enterprises LLC | Norton | OH | — | ◇ UNVERIFIED |
| SSSpeciality Stairs and Miscellaneous Fabrication INC | Pearl | MS | — | ◇ UNVERIFIED |
| SPSpecialized Processing CO INC | El Cajon | CA | — | ◇ UNVERIFIED |
 Special-lite, INC. - | Benton Harbor | MI | — | ◇ UNVERIFIED |
| SPSpecial Products Energy | Canton | MA | — | ◇ UNVERIFIED |
| SESpecial-t Engraving & Gifts | Rockford | IL | — | ◇ UNVERIFIED |
| SMSpecialties Mfg Co-brecon Ind Pk | Talladega | AL | — | ◇ UNVERIFIED |
| STSpecial T Mfg | Meadowview | VA | — | ◇ UNVERIFIED |
| STSpecial T Mfg. Corporation | Damascus | VA | — | ◇ UNVERIFIED |
| SCSpecialty Chemical Systems, INC | Pottstown | PA | — | ◇ UNVERIFIED |
| SCSpecialty Coatings & Chemicals Incorporated | N Hollywood | CA | — | ◇ UNVERIFIED |
| SCSpecialty Coatings CORP | Arlington | TX | — | ◇ UNVERIFIED |
| SCSpecialty Coating Systems INC | Johnstown | PA | — | ◇ UNVERIFIED |
| SESpecialty Engine Components LLC | Taylor | MI | — | ◇ UNVERIFIED |
| SFSpecialty Foundry | Brockton | MA | — | ◇ UNVERIFIED |
| SHSpecialty Heat Treating INC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SLSpecialty Lens Corporation | Salt Lake City | UT | — | ◇ UNVERIFIED |
| SMSpecialty Manufacturing | Amesbury | MA | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Zachary | LA | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Wisconsin Rapids | WI | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Plymouth | NC | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Jay | ME | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Selma | AL | — | ◇ UNVERIFIED |
| SMSpecialty Minerals Incorporated | Franklin | VA | — | ◇ UNVERIFIED |
| SMSpecialty Minerals Inc, Owner, and Specialty Minerals Mississippi Inc, Operator | Brookhaven | MS | — | ◇ UNVERIFIED |
| SPSpecialty Plating CO | Mount Vernon | WA | — | ◇ UNVERIFIED |
| STSpecialty Tank & Equip CO | Jacksonville | FL | — | ◇ UNVERIFIED |
| STSpecialty Technology | Mcpherson | KS | — | ◇ UNVERIFIED |
| SPSpecified Plating CO | Chicago | IL | — | ◇ UNVERIFIED |
| SISpectra, INC. | Mishawaka | IN | — | ◇ UNVERIFIED |
| SOSpectran of Chicago | Markham | IL | — | ◇ UNVERIFIED |
| STSpectra Technologies LLC | East Camden | AR | — | ◇ UNVERIFIED |
| SISpectronics INC | Evansville | IN | — | ◇ UNVERIFIED |
| SASpectrum Aluminum Finishing | Muskego | WI | — | ◇ UNVERIFIED |
| SBSpectrum Brands Pet Group INC | Blacksburg | VA | — | ◇ UNVERIFIED |
| SCSpectrum Coatings Laboratories, INC. | Providence | RI | — | ◇ UNVERIFIED |
| SDSpectrum Decorative Finishes, INC. | Grand Rapids | MI | — | ◇ UNVERIFIED |
| SISpeedling, INC. | Ruskin | FL | — | ◇ UNVERIFIED |
| SPSpeedrack Products Group LTD | Hamilton | AL | — | ◇ UNVERIFIED |
| SSSpeed & Sport Chrome Plating | Houston | TX | — | ◇ UNVERIFIED |
| SESpence Electro Plating CO | Burbank | CA | — | ◇ UNVERIFIED |
| SESpence Engineering INC | Walden | NY | — | ◇ UNVERIFIED |
| SSSpirax Sarco Mfg | Allentown | PA | — | ◇ UNVERIFIED |
| SASpirit Aerosystems /mcalester Facility | Mcalester | OK | — | ◇ UNVERIFIED |
| SASpirit Aerosystems San Antonio | San Antonio | TX | — | ◇ UNVERIFIED |
| SFSpitz Foundry INC | Hastings | NE | — | ◇ UNVERIFIED |
| SBSplendor Boats, INC. | Silver Lake | IN | — | ◇ UNVERIFIED |
| SMSpokane Metal Finishing | Spokane | WA | — | ◇ UNVERIFIED |
| SRSpoon Ridge Landfill | Fairview | IL | — | ◇ UNVERIFIED |
| SGSporting Goods Properties | Bridgeport | CT | — | ◇ UNVERIFIED |
| SISportpaint INC. Plant 3 | Louisville | KY | — | ◇ UNVERIFIED |
| SPSportpaint Plant 2 | Louisville | KY | — | ◇ UNVERIFIED |
| SRSport Redi-mix LLC | Mahomet | IL | — | ◇ UNVERIFIED |
| SSSportsman Steel Safes | Long Beach | CA | — | ◇ UNVERIFIED |
| SFSpra Fin Inc/north Wales | North Wales | PA | — | ◇ UNVERIFIED |
| SASpray Art Finishers | Escondido | CA | — | ◇ UNVERIFIED |
