Smitty's Supply, INC | Roseland | LA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| SISoprema INC | Gulfport | MS | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
Southeastern Industrial Fabricators LLC Dba Dixie Southern | Duette | FL | Petroleum and Coal Products Manufacturing324199 | 20-99 | ◐ LIKELY ACTIVE |
| SOSouthern Oregon Ready Mix | Central Point | OR | Petroleum and Coal Products Manufacturing324121 | 1-19 | ◐ LIKELY ACTIVE |
| SMStructural Metals INC | Seguin | TX | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| SCSuit-kote Corporation - Cortland Asphalt | Cortland | NY | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SCSuncor Commerce City Refinery - East Plant | Commerce City | CO | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SISunrock Industries LLC - Butner Concrete | Butner | NC | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| SISunrock Industries LLC - Kittrell Quarry | Kittrell | NC | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SISunrock Industries LLC - Wake Forest Plant | Wake Forest | NC | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| TATesoro Alaska Petroleum CO | Kenai | AK | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| TGTesoro Golden Eagle Refinery | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| TLTesoro Los Angeles Refinery and Calciner | Carson | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| TBTexpar Bainbridge Terminal | Bainbridge | GA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| TCTiarco Chemical | Greenville | SC | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| TITremco INC | Cleveland | OH | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| TRTricor Refining, LLC | Bakersfield | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| TATucci and Sons Lonestar Concrete | Tacoma | WA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| UIUltramar INC Marine Terminal | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| URUnited Refining Co/warren Plt | Warren | PA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| ULUniversal Lubricants-wichita, Ks | Wichita | KS | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| USUniversal Stainless & Alloy Prod/prp Division | Titusville | PA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| USU S Intec, INC. | Stockton | CA | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| USUS Steel Mon Valley Works - Clairton Plant | Clairton | PA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| ULUss-upi, LLC | Pittsburg | CA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| VMValero Memphis Refinery | Memphis | TN | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| VWValero Wilmington Asphalt Plant | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | 20-99 | ◐ LIKELY ACTIVE |
| VLValor LLC - Valor Oil Alsop Ln | Owensboro | KY | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| VBVance Brothers - Brighton Location | Kansas City | MO | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| VBVance Brothers - Chelsea | Kansas City | MO | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| VRVicksburg Refinery | Vicksburg | MS | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| VPVirginia Paving Company Alexandria Plant | Alexandria | VA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| VRVs Rubber | Lebanon | PA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| WAWarrior Asphalt Terminal | Tuscaloosa | AL | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| WAWeldon Asphalt CO Plant #4 | Watchung | NJ | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| WPWest Penn Oil | Warren | PA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| WPWest Plant Facility | Corpus Christi | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| WRWhite River Materials | Batesville | AR | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| WCWiregrass Construction Company, INC. | Theodore | AL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| WCWoods Cross Refinery | Woods Cross | UT | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| WRWrb Refining - Borger Complex | Borger | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| WAWright Asphalt Products | Brownwood | TX | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| WRWynnewood Refinery | Wynnewood | OK | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| WRWyoming Refining Co.-newcastle Refinery | Newcastle | WY | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| AIAggregate Industries | Stoughton | MA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| ATAnchorage Tank Farm | Port Allen | LA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| AIApac-arkansas INC Arkhola-jenny Lind Asphalt | Greenwood | AR | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| ARArtesia Refinery | Artesia | NM | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| ASAsphalt Solutions Toa Alta | Toa Alta | PR | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| AAAssociated Asphalt Bristol, LLC | Bristol | VA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |