| SCSouthern Champion Tray, L.p. -- Precision Packaging Division | Chattanooga | TN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SCSouthern Container | Ayer | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SCSouthern Converters INC. | Charlotte | NC | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| SDSouthern Designs & Gifts | Vidalia | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| SFSouthern Film and Bag | Summit | MS | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| SCSpang & CO - Magnetics of Booneville | Booneville | AR | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SNSpear New York | Fulton | NY | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| SSSpecial Services Partners CORP | Neenah | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SCSpinnaker Coating LLC | Troy | OH | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| SCSsa Containers INC | Tacoma | WA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| SPStar Packaging CORP | College Park | GA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SCState Container CORP | Moonachie | NJ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SFStd Folding Carton Inc-85 St & 24 Ave | East Elmhurst | NY | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| SPStephens Paper CO. | Stephens | AR | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| SSStewart Sutherland INC | Vicksburg | MI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SHSt Helens Wwtp | Saint Helens | OR | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SJSt. Joe Forest Products | Port Saint Joe | FL | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| SJSt. Joseph Packaging INC | Saint Joseph | MO | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| SCStone Container CORP | Birmingham | AL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SCStone Container CORP | Danville | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SCStone Container Corporation-gardner Plant | Kansas City | MO | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SIStone Industrial | College Park | MD | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| SPStoropack/foam Pac | Anaheim | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SWSt Worth Container | Ontario | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SLSuddekor LLC | Agawam | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SOSuedpack Oak Creek CORP | Oak Creek | WI | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| SPSullivan Paper CO INC | West Springfield | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SOSupply One Weyers Cave INC | Weyers Cave | VA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SGSurface Guard INC | Aurora | IL | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SCSweetheart Cup-sweetheart Cup | Springfield | MO | Paper Manufacturing322215 | — | ◇ UNVERIFIED |
| SCSyntac Coated Products | Bloomfield | CT | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| TPTama Paperboard, LLC | Tama | IA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| TRTamko Roofing Products | Butler | AL | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| TPTamor Plastics Company | Leominster | MA | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| TETampa Envelope Manufacturing & Paper CO INC | Tampa | FL | Paper Manufacturing322232 | — | ◇ UNVERIFIED |
| TCTaylor Corporation Campus | N Mankato | MN | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| TLTco, LLC | Corbin | KY | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| TITechnipaq INC | Crystal Lake | IL | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| TITechnipaq INC | Cary | IL | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| TFTekni-plex Flexibles LLC | Milwaukee | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| TCTekra CORP Coating/laminating Div | New Berlin | WI | Paper Manufacturing322210 | — | ◇ UNVERIFIED |
| TITemple Inland | Spotswood | NJ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| TPTenneco Packaging INC. | Salt Lake City | UT | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| TETension Envelope CORP | South Hackensack | NJ | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| TETension Envelope Corporation | Des Moines | IA | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
 Tension Envelope Corporation-kansas City 19th Street | Kansas City | MO | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| TTTesa Tape - Middletown | Middletown | NY | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| TPTetra Pak Materials, LP | Fort Wayne | IN | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| TCThe C W Zumbiel Company | Cincinnati | OH | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| TCThe C.w. Zumbiel Company - Harris Ave (1431370384) | Norwood | OH | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
