 Jamestown Container Companies / Buffalo Specialties Div | Cheektowaga | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit Container CORP | Fresno | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit CORP | Wilson | NC | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit CORP | Bridgeview | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit Corp-north Kansas City | Kansas City | MO | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit Corporation | Shelby | NC | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit Corporation | Muncie | IN | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit CORP (us) | North Wales | PA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| JCJet Corr | Conyers | GA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JCJ&j Corrugated Box (georgia-pacific) | Franklin | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JDJl Darling CORP | Tacoma | WA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| JBJohnson Bryce INC. | Memphis | TN | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| JCJohnson Controls Battery Group Incorporated | Louisville | KY | Paper Manufacturing322233 | — | ◇ UNVERIFIED |
| JJJohnson & Johnson Consumer Companies INC Former North Brunswick Site | North Brunswick | NJ | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| JJJohnson & Johnson INC Mic | Raritan | NJ | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| JLJwf LLC | Somerville | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| KSKag Specialty Products Group LLC | Baton Rouge | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| KIKampack INC | Newark | NJ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KCKapstone Container CORP | West Springfield | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KOKari Out LLC | Brookneal | VA | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| KCKaydon Custom Filtration Corporation | Lagrange | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| KIKaytec INC | Richford | VT | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| KEKc Envelope Co, INC. | Kansas City | MO | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| KSKearny Steel Container CORP | Jessup | PA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| KCKeller Crescent CO. | Evansville | IN | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| KPKerwin Paper CO | Appleton | WI | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| KCKey Container CORP. | Pawtucket | RI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KAKeystone Adjustable Cap CO INC | Pennsauken | NJ | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| KGK & G Box Company | Jacksonville | FL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KMKg Marketing & Bag CO | Waukesha | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| KIKilborn, INC. | Cedar Rapids | IA | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| KCKimberly Clark | Conway | AR | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| KCKimberly Clark Corporation - Ogden Plant | Ogden | UT | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| KCKimberly Clark Worldwide | Everett | WA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| KMKimberly Mill | Kimberly | WI | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| KKlearfold/warrington | Warrington | PA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| KPKnight Packing Group INC | Chicago | IL | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| KTKonarka Technologies | New Bedford, City of | MA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| KUKpr US LLC | Chicopee, Town of | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| KCKw Container | Chicago Heights | IL | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LDLa Dot Atchafalaya River Bridge | Simmesport | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LDLa Dotd Hwy 165 Bridge @ Rocky Bayou | Pineville | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LDLa Dotd I-20 Bridge @ Red River | Shreveport | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LILadotd - I-20 Overpass (bossier City) | Bossier City | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LDLa Dotd I220 Bridge | Shreveport | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LDLa Dot Hwy 90 Bridge @ Miss River (gno 2) | New Orleans | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| LCLamart CORP | Clifton | NJ | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| LCLamtec CORP | Flanders | NJ | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LPLandaal Packaging-eddy St | Bay City | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LILebanon Ind/former Alcoa Plt | Lebanon | PA | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
