| PRPermalite Repromedia CORP | Gardena | CA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| PSPete Seay Rd Bridge Ladotd | Sulphur | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| PAPetrobras America INC Shorebase Facility #2 | Port Fourchon | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| PEPetroquest Energy - Bayou Hebert Facility | Erath | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| PLPhenopath Laboratories | Seattle | WA | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| PLPhoenix Labs Rising LLC | Farmingdale | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPinnacle Corrugated Limited Liability Company | Landis | NC | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PPPlaytex Products INC | Dover | DE | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| PSPliant Solutions Corporation | Fort Edward | NY | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| PBPohlig Brothers LLC | Richmond | VA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PLPolyfiber LLC | Attleboro | MA | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| PAPort Angeles Rayonier Mill Site | Port Angeles | WA | Paper Manufacturing322100 | — | ◇ UNVERIFIED |
| PSPower Sports Specialties LLC - Sportsman's Cycle & Marine | Morgan City | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| PFPpc Flex, LLC. | Columbus | OH | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| PIPratt Industries | Conyers | GA | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| PIPratt Industries (usa) - Raleigh | Raleigh | NC | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PWPraxair Westlake Hydrogen Facility | Westlake | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
 Precision Products Group, INC. | Ft. Wayne | IN | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| PFPremium Foil Products | Louisville | KY | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PCPresident Container Group Ii LLC | Middletown | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PPPresto Prods. CO. | Weyauwega | WI | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| PFPrint Flex INC | Bensenville | IL | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| PIPrintpack INC. | Bloomington | IN | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| PIPrintpack INC Hazelwood Plant | Hazelwood | MO | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| PIPrintpack Incorporated | Atlanta | GA | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| PIPrintpack INC - Shreveport Facility | Shreveport | LA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PEPriority Envelope INC | Nevada | IA | Paper Manufacturing322232 | — | ◇ UNVERIFIED |
| PProampac | Neenah | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PGProcter & Gamble Paper Products CO | Albany | GA | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| PPPutney Paper Company Mill & Lagoons | Putney | VT | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| QWQes Wirleine LLC | Youngsville | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| RORail Over River Industrial Park LLC | Covington | VA | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| RWRand Whitney Container LLC | Worcester | MA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| RCRand-whitney Container Newtown, LLC. | Newtown | CT | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| RDRapid Die & Molding CO INC Amelia St Plt | Cassville | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| RLReliance Label Solutions | Paola | KS | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| RPRepublic Paperboard CO. | Commerce City | CO | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| RFResolute Fp Augusta LLC | Augusta | GA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| RRetrievex | Peabody | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| RPRevere Packaging LLC | Shelbyville | KY | Paper Manufacturing322225 | — | ◇ UNVERIFIED |
| RARevolution Aluminum Propco LLC - Beaver Lake Industrial Park | Pineville | LA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| RIRexam Image Products | South Hadley | MA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| RCRex Corporation | Jacksonville | FL | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
 Reynolds Consumer Products CO - Bainbridge St | Richmond | VA | Paper Manufacturing322225 | — | ◇ UNVERIFIED |
| RFReynolds Food Packaging | Wakefield | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| RMReynold's Metals Company | Boyertown | PA | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| RGRichmond Gravure International Paper | Richmond | VA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| RPRichmond Paperboard | Richmond | VA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| RFRighters Ferry Assoc LP Gwcu | Bala Cynwyd | PA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| RCRipon Cogeneration LLC - San Gabriel Facility | Pomona | CA | Paper Manufacturing322122 | — | ◇ UNVERIFIED |
