| RCRock-tenn Company | Eaton | IN | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| RCRock-tenn CO Stroudsburg Mill | Delaware Water Gap | PA | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| RCRocktenn Cp LLC - Hopewell | Hopewell | VA | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| RMRock-tenn Missisquoi Coated Mill | Sheldon | VT | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| RSRx Systems | Saint Charles | MO | Paper Manufacturing322221 | 100-499 | ◐ LIKELY ACTIVE |
| SPSandusky Packaging, Corp. | Sandusky | OH | Paper Manufacturing322212 | 20-99 | ◐ LIKELY ACTIVE |
| SDScreenprint Dow INC | Wilmington | MA | Paper Manufacturing322222 | 20-99 | ◐ LIKELY ACTIVE |
| SDS D Warren CO | Westbrook | ME | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| SASealed Air CORP | Holyoke | MA | Paper Manufacturing322221 | 20-99 | ◐ LIKELY ACTIVE |
| SISeda International Packaging Group Inc. - North America | Mount Pleasant | WI | Paper Manufacturing322219 | 100-499 | ◐ LIKELY ACTIVE |
| SHSeven Hills Paperboard LLC | Lynchburg | VA | Paper Manufacturing322121 | 20-99 | ◐ LIKELY ACTIVE |
| SSShurtape Specialty Coating, LLC | New Hartford | CT | Paper Manufacturing322220 | 20-99 | ◐ LIKELY ACTIVE |
| STShurtape Technologies - Hickory/highland Plant | Hickory | NC | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| STShurtape Technologies INC - Plant 24 | Hudson | NC | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| STSimpson Tacoma | Tacoma | WA | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| SMSmead Manufacturing CO | Hastings | MN | Paper Manufacturing322230 | 100-499 | ◐ LIKELY ACTIVE |
| SSSmurfit Stone Container CORP | Middletown | OH | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| SASofidel America | Haines City | FL | Paper Manufacturing322110 | 500+ | ◐ LIKELY ACTIVE |
Sonoco Products CO | La Puente | CA | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
Sonoco Products CO | Richmond | VA | Paper Manufacturing322121 | — | ◐ LIKELY ACTIVE |
| SPSonoco Products CO. (flexible Packaging Division) (1483040077) | Franklin | OH | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| SCSouthern Champion Tray - Compress | Chattanooga | TN | Paper Manufacturing322212 | 500+ | ◐ LIKELY ACTIVE |
| SNSp Newsprint CO LLC | Dublin | GA | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| SMSt Marys Box Company Inc | St Marys | PA | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| SEStora Enso NA Stevens Point | Stevens Point | WI | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| SPST Paper, LLC | Oconto Falls | WI | Paper Manufacturing322120 | 100-499 | ◐ LIKELY ACTIVE |
| SSustana | De Pere | WI | Paper Manufacturing322110 | 20-99 | ◐ LIKELY ACTIVE |
| SPSutherland Packaging INC | Andover | NJ | Paper Manufacturing322211 | 20-99 | ◐ LIKELY ACTIVE |
| TTemple-inland | Maysville | KY | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
Texas Tissue Converting LLC | Conroe | TX | Paper Manufacturing322291 | — | ◐ LIKELY ACTIVE |
| TBThe Bryce Company, LLC | Searcy | AR | Paper Manufacturing322221 | — | ◐ LIKELY ACTIVE |
| TPThe Procter & Gamble Paper Product CO | Oxnard | CA | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| TPThe Procter & Gamble Paper Products CO | Bear River City | UT | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| TPThe Procter & Gamble Paper Products CO - Albany Facility | Albany | GA | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| TDThird Dimension, INC. (0204030449) | Geneva | OH | Paper Manufacturing322211 | 100-499 | ◐ LIKELY ACTIVE |
| TIToppan Interamerica Inc/caernarvon | Morgantown | PA | Paper Manufacturing322222 | — | ◐ LIKELY ACTIVE |
| TOTri-seal Opoc, LLC | Winston-salem | NC | Paper Manufacturing322212 | — | ◐ LIKELY ACTIVE |
| TITriumph Insulation System | Taylorsville | NC | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| UFUnilin Flooring Nc, LLC - Thomasville Facility | Thomasville | NC | Wood Product Manufacturing321211 | — | ◐ LIKELY ACTIVE |
United States Gypsum CO. | Jacksonville | FL | Paper Manufacturing322121 | — | ◐ LIKELY ACTIVE |
| UPUniversal Packaging Corporation | Centralia | IL | Paper Manufacturing322212 | — | ◐ LIKELY ACTIVE |
| UAUS Army Tobyhanna Army Depot | Tobyhanna | PA | Paper Manufacturing322122 | — | ◐ LIKELY ACTIVE |
| USU S Gypsum CO Oakfield Plant | Oakfield | NY | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| UPUS Paper Mills CORP. - Menasha Mill | Menasha | WI | Paper Manufacturing322121 | — | ◐ LIKELY ACTIVE |
| VSVybond Specialty Adhesives, LLC | Bristol | RI | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| WQWater Quality Center | Wisconsin Rapids | WI | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |
| WPWausau Paper Towel & Tissue LLC | Middletown | OH | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| WIWeb Industries Fort Wayne | Fort Wayne | IN | Textile Mills313310 | 100-499 | ◐ LIKELY ACTIVE |
| WPWestern Pulp Products | Corvallis | OR | Paper Manufacturing322299 | 20-99 | ◐ LIKELY ACTIVE |
| WCWestrock Charleston | North Charleston | SC | Paper Manufacturing322110 | — | ◐ LIKELY ACTIVE |