| MMactac | Ontario | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MBMagnetic Brake Systems a Division of Technical Film Systems INC | Camarillo | CA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| MCMask-off CO INC | Monrovia | CA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| MUMauser USA LLC Dba American Fiber Drum | Merced | CA | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| MSMaxco Supply | Fowler | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMaxco Supply, INC. | Reedley | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMcdonald Packaging INC | Santa Ana | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MNMedtronic Neurovascular | La Verne | CA | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| MPMenasha Packaging CO LLC Santa Fe | Santa Fe Springs | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMichelsen Packaging Co., of Ca | Fresno | CA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| MPMichelsen Packaging of California | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MFMpp Fullerton | Fullerton | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMpp San Diego | San Marcos | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMunicipal Packaging INC | Chatsworth | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| NCNashua Corporation | Los Angeles | CA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| NCNational Card Label & Affixing INC | Cerritos | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NINew Indy Jv LLC Dba Proactive Packaging & Display | Ontario | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NINew- Indy Ontario, LLC | Ontario | CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| NINew Indy Oxnard, LLC | Oxnard | CA | Wood Product Manufacturing321219 | — | ◇ UNVERIFIED |
| NPNew Phaze Packaging, Inc. | Chatsworth | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NCNexGen Container LLC | Fresno | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NGNexus Garden Plaza | Santa Ana | CA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| OEO E Clark Paper Box CO | Vernon | CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| OSOhmega Solenoid Co, INC | Santa Fe Springs | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| OBOrange Boxer Operations LLC Kap Stone Paper and Packaging Ontario Box | Ontario | CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| OCOrange County Container | City of Industry | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| OCOrange County Container Group | City of Industry | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| OCOrange County Container, Group LLC | City of Industry | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| ODOrora Dba Landsberg - San Diego | San Marcos | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| ONOrora North America | Alhambra | CA | Paper Manufacturing322231 | — | ◇ UNVERIFIED |
| OPOrora Packaging Solutions | Newark | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPacific Coast Supplies | La Verne | CA | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| PPPacific Packaging & Design, LLC | Selma | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PPPacific Paperboard Converting | Rancho Cucamonga | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PPPacific Paper Box CO | Cudahy | CA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| PPPacific Paper Tube INC | Stockton | CA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| PPPacific Paper Tube, INC | Oakland | CA | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| PSPacific Southwest Container LLC | Visalia | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| POPackage One, INC | Madera | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | San Lorenzo | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | San Bernardino | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Los Angeles | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPactiv CORP | Rowland Heights | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PPPanchita Properties III, LLC | San Bernardino | CA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PPPaper, Pulp & Film | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
Patrick Industries INC | Fontana | CA | Wood Product Manufacturing321212 | — | ◇ UNVERIFIED |
| PLPay - Less Box | South Gate | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PSPca Southern California Acquisition LLC | City of Industry | CA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| PSPca Southern California Acquisition LLC Dba Crockett Packing | City of Industry | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PFP.C. Financial, L.L.C. | La Habra | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |