| OSOnnik Shoe Company INC | North Hollywood | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| OVOrange Vise LLC | Placentia | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
 Original Footwear LLC | Arecibo | PR | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| OPOx & Pine LLC | Princeton | TX | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| PDPa Dept of Corr/laurel Highlands Sci | Somerset | PA | Leather and Allied Product Manufacturing316000 | — | ◇ UNVERIFIED |
| PLPak Lane | Los Angeles | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| PBPalm Beach Footwear INC. | Delray Beach | FL | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PBPalm Beach Sandals | West Palm Beach | FL | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PHParker Hannifin Emoe Div | Modesto | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| PPPerfect Processing, LLC | San Diego | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| PLPETER LIMMER & SONS, INC. | Intervale | NH | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PRPhilip Roberts Models | Palo Alto | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| PDPls Diabetic Shoe CO INC | Canoga Park | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PDPolymer Dynamics INC | Allentown | PA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PMPrecise Massie | Saint Petersburg | FL | Leather and Allied Product Manufacturing316999 | — | ◇ UNVERIFIED |
| PCPrecision Cut | Shawnee | KS | Leather and Allied Product Manufacturing316999 | — | ◇ UNVERIFIED |
| PPPremier Performance Interiors, Inc. | Sarasota | FL | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| PPPrinciple Plastics CORP Dba Sloggers | Gardena | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| PIPromet INC | Bloomington | MN | Leather and Allied Product Manufacturing316211 | — | ◇ UNVERIFIED |
| PRP & R Paper Supply | Stockton | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
 Pure Processing LLC | Santa Ysabel | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| QOQLTY Objective, LLC | Denver | CO | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| QIQuoddy INC. | Lewiston | ME | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RSRainbow Sandals CORP | San Clemente | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RTRandom Technologies, LLC | San Francisco | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| RCR C Designs International | Irvine | CA | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| RHReading Housing Auth/oakbrook | Reading | PA | Leather and Allied Product Manufacturing316200 | — | ◇ UNVERIFIED |
| RSRedwing Shoe Company | Clarksville | AR | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RRefugeoc | Orange | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| REReinsman Equestrian Products | Cleveland | TN | Leather and Allied Product Manufacturing316999 | — | ◇ UNVERIFIED |
| RDRevival Design, LLC | Wheat Ridge | CO | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| RBRewild Be Free LLC | Sebastopol | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RHReyan`s Hides & Skins, INC. | New Enterprise | PA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| RPRitz Properties, INC | Los Angeles | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| RJRobert James Enterprises, INC. | Marshfield | MO | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| RERoss Enterprises LLC | Southfield | MI | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RIRsi Installations INC. | Camarillo | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| RARuby and Rae, LLC | Manti | UT | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| SLSafariland LLC | Ontario | CA | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| SCSanmina Corporation | Fremont | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| SHSasha Handbags INC. | Wallington | NJ | Leather and Allied Product Manufacturing316992 | — | ◇ UNVERIFIED |
| STSchindler - Town Center | Costa Mesa | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| SSSchnitzer Steel | Oakland | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| SISebago INC - Bridgton | Bridgton | ME | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| SISebago INC - Gorham | Gorham | ME | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| SISenco, INC. | Broomfield | CO | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| SNSepia New York, Inc. | New York | NY | Leather and Allied Product Manufacturing316992 | — | ◇ UNVERIFIED |
| SPSeton/saxton Plt | Saxton | PA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| SLShamrock Leathers INC | Saint Joseph | MN | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| SWSherwin Williams Building Adaptive Reuse | Emeryville | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
