| MVMission Valley Rock CO | Sunol | CA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| MLMohawk Laboratories Div Nch CO | Indianapolis | IN | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| MOMonarch Oil CO | Omaha | NE | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| MSMontour Steam Electric Station | Washingtonville | PA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| MIMorgan Industries INC | Clearfield | UT | Petroleum and Coal Products Manufacturing324121 | 100-499 | ◐ LIKELY ACTIVE |
| MEMotiva Enterprises LLC Sewaren Plant | Sewaren | NJ | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| MAMyrl and Roy's Paving, INC. | Sioux Falls | SD | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| NMNorco Manufacturing Complex & Associated Facilities | Norco | LA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| NENorthern Elastomeric | Brentwood | NH | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| NSNorth Storage Facility | Mont Belvieu | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| NGNorthwest Granite Everett Site | Everett | WA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| NSNucor Steel - Warsaw Faciility | Warsaw | KY | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| NYNucor Yamato Steel CO | Armorel | AR | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| OPOcean Point Terminals (fka Limetree) | Christiansted | VI | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| OGO & G Concrete Plant | Bridgeport | CT | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OGO & G Industries, INC | Stamford | CT | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OIO&g Industries INC | Waterbury | CT | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OTOil Technology, Inc./u.s. Steel Gary | Gary | IN | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| OLOnesubsea LLC | Mobile | AL | Petroleum and Coal Products Manufacturing324199 | 100-499 | ◐ LIKELY ACTIVE |
| OROpen Road Asphalt CO LLC | Urbana | IL | Petroleum and Coal Products Manufacturing324121 | 1-19 | ◐ LIKELY ACTIVE |
| OSOptimus Steel LLC | Vidor | TX | Petroleum and Coal Products Manufacturing324199 | 100-499 | ◐ LIKELY ACTIVE |
| OSOsi Sealants, INC. | La Grange | GA | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| OCOwens Corning Atlanta Roofing & Asphalt, LLC | Atlanta | GA | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| OCOwens-corning CORP | Summit | IL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OCOwens Corning Fiberglas Savannah Plant | Savannah | GA | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| OCOwens Corning Memphis Asphalt Plant | Memphis | TN | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OCOwens Corning - Minneapolis Plant | Minneapolis | MN | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| OCOxbow Calcining LLC | Kremlin | OK | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| PPP4 Production LLC | Rock Springs | WY | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| PPParamount Petroleum Corporation Refinery | Paramount | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PMPar Montana, LLC - Billings Refinery | Billings | MT | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PAPeavy and Son Construction Company | Havana | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| PMPetrochem Materials Innovation LLC | South Gate | CA | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| PCPetron CORP | New Berlin | WI | Petroleum and Coal Products Manufacturing324191 | 20-99 | ◐ LIKELY ACTIVE |
| P6Phillips 66 Company | Roxana | IL | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| P6Phillips 66 CO - Sweeny Refinery | Old Ocean | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| P6Phillips 66 - Kansas City Fairfax Terminal | Kansas City | KS | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| P6Phillips 66 - Los Angeles Terminal and Lubes Plant | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| PIPike Industries Waterford Sand & Gravel | Waterford | VT | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| PRPinnacle Resources, INC. | Pine Bluff | AR | Petroleum and Coal Products Manufacturing324191 | 20-99 | ◐ LIKELY ACTIVE |
| PCPolkville Crushed Stone/suit-kote Terminal | Mc Graw | NY | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| PUPolyglass USA | Winter Haven | FL | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| PPPolyguard Products | Corsicana | TX | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| PCPonca City Refinery | Ponca City | OK | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PAPort Allen Plant | Port Allen | LA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| PAPort Arthur Manufacturing Complex | Port Arthur | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PPotac | Corpus Christi | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PMPreferred Materials, INC. | Tampa | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| PRPrinceton Refinery | Princeton | LA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| PAProfessional Asphalt L.l.c | Naranjito | PR | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |