| ICIvex Corporation | Visalia | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| IPIvex Packaging Corporation | Bridgeview | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JPJackson Paper Manufacturing CO Dba Jackson Corrugated, LLC | Morganton | NC | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
 Jamestown Container of Rochester | Rochester | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JSJefferson Smurfit CORP | Dolton | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JCJellco Container INC | Anaheim | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JHJ. H. H. of Illinois, INC. | West Chicago | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JBJ.m. Box Company | Joplin | MO | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| JJJohn J. Monaco Products Company, INC. | Melrose Park | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KIKampack, INC. | Mcdonough | GA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KCKaweah Container INC | Visalia | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KCKaweah Container INC | Cutler | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KCK&h Container/unicorr | Walden | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| KPKreck Packaging LLC | Forney | TX | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LYLanco York | Commack | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LCLe Claire Packing Corporation | Ixonia | WI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LCLegacy Converting INC | Cranbury | NJ | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| LFLianca Folding Box, Inc. | Loiza | PR | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LCLiberty Carton - Brooklyn Park | Brooklyn Park | MN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LPLiberty Packaging | March Arb | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LSLone Star Container | Irving | TX | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LFLongview Fibre Company | Milwaukee | WI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LPLsc Phoenix Paper LLC | Lostant | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MBMacmillan Bloedel Contaners | Odenton | MD | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MIMailpacknship INC | Hollywood | FL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMall City Container INC | Kalamazoo | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMaterial Solutions Co LLC | Tamaqua | PA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMaxco Supply | Fowler | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMaxco Supply, INC. | Reedley | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMcdonald Packaging INC | Santa Ana | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMclean Packaging Corporation | Pennsauken | NJ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMenasha Packaging CO LLC Santa Fe | Santa Fe Springs | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMenasha Packaging - Midwest Fulfillment Cent | Neenah | WI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MIMerrill Ind | Ellington | CT | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MVMiami Valley Packaging Solutions | Dayton | OH | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMichcor Container | Grand Rapids | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMichiana Corrugated Products Company | Lansing | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMichigan Packaging Company | Mason | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMidvale Paper Box Company | Plains Township | PA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MFMidwest Fibre Products, INC. | Viola | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMidwest Packaging & Container, INC. | Machesney Park | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMillennium Packaging Solutions L.l.c. | Chattanooga | TN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMiller Container CORP. | Rock Island | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMiller Container INC | Rock Island | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MBMorgan's Box Co., INC. | Jacksonville | FL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MFMpp Fullerton | Fullerton | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MSMpp San Diego | San Marcos | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMSI Packaging, Inc. | Lebanon | IN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMunters CORP | Phoenix | AZ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NDNew Dominion Packaging | Madison Heights | VA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
