| NWNewpage Wisconsin System INC. | Wisconsin Rapids | WI | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| OPOhio Pulp Mills, INC. | Cincinnati | OH | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| OSOnyx Specialty Papers INC Laurel Mill | South Lee | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America INC | Phoenix | AZ | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| PEPalouse Enterprises | Starbuck | WA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
 Palouse Fiber Packaging | Pomeroy | WA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| PHP H Glatfelter CO - Bergstrom Div | Neenah | WI | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| RFResolute Fp US INC | Jacksons Gap | AL | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SASofidel America | Haines City | FL | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SCSouthworth Company | West Springfield | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SPSrf Pulp Processing Facility | Clewiston | FL | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SWSullivan Westfield Properties | Westfield | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SBSun Bio Material (u.s.) Company | Arkadelphia | AR | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| TNThe Newark Group, INC. Dba Greif, INC | Commerce | CA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| UEUsepa Emergency Response - American Samoa Pulp Mill Cleanup | Eureka | CA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| WPWestern Pacific Pulp & Paper | City Industry | CA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| WPWoodland Pulp LLC | Baileyville | ME | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
