| PPP&t Products INC | Sandusky | OH | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| QCQuaker Chemical CORP | Middletown | OH | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| QHQuaker Houghton Pa INC | Carrollton | GA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| RCRain CII Carbon - Covington | Covington | LA | Petroleum and Coal Products Manufacturing324199 | 20-99 | ◐ LIKELY ACTIVE |
| RCRain Cii Carbon LLC | Robinson | IL | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| RCRain Cii Carbon LLC - Lake Charles Calcining Plant | Sulphur | LA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| RCRanger Construction Ind INC | West Palm Beach | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| RCRanger Construction Industries, INC. | Port Orange | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| RMRAP Management | Columbus | OH | Petroleum and Coal Products Manufacturing324121 | 20-99 | ◐ LIKELY ACTIVE |
| RPRaynGuard Protective Materials, Inc. | Sacramento | CA | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| RGRedland Genstar Rosedale | Rosedale | MD | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| RER E Monks Const | Colorado Springs | CO | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| RMReynolds Metals Company LLC | Lake Charles | LA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| RIRichardsApex, Inc | Philadelphia | PA | Petroleum and Coal Products Manufacturing324191 | 20-99 | ◐ LIKELY ACTIVE |
| RIRoads INC of Nwf | Cantonment | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| RRRobinson Refining Logistics LLC | Robinson | IL | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| RCRock Canyon Oil LLC | American Fork | UT | Petroleum and Coal Products Manufacturing324191 | 1-19 | ◐ LIKELY ACTIVE |
| RSRussell Std Mfg Mercer | Mercer | PA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SVSaint-gobain Vetrotex America INC | Russellville | AL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SJSan Joaquin Refining CO INC | Bakersfield | CA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SRSchuylkill River Tank Farm | Philadelphia | PA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SCSeadrift Coke | Port Lavaca | TX | Petroleum and Coal Products Manufacturing324199 | 100-499 | ◐ LIKELY ACTIVE |
| SASeashore Asphalt Corporation | Woodbine | NJ | Petroleum and Coal Products Manufacturing324121 | 100-499 | ◐ LIKELY ACTIVE |
| SCShell Chemical | Deer Park | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SMShelly Materials Plant #90 | Columbus | OH | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SGSi Group Baytown | Baytown Texas | TX | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SISiplast Icopal INC | Arkadelphia | AR | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| SRSmackover Refinery | Smackover | AR | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| SSSolvay Specialty Polymers USA - Ryton Facility | Borger | TX | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| SISoprema INC | Gulfport | MS | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| SCSouth Coast Products | Houston | TX | Petroleum and Coal Products Manufacturing324191 | 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 |
| SPStark Pavement CORP | Brookfield | WI | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SMSt. Marks Refinery | Saint Marks | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SAStrohecker Asphalt & Paving INC | Pagosa Springs Area | CO | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| SMStructural Metals INC | Seguin | TX | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| SPSuncoast Paving, INC. | Tarpon Springs | FL | 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 |
| SISunrock Industries LLC - Woodsdale | Roxboro | 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 |
| TMTesoro Marathon Anacortes Refinery | Anacortes | WA | Petroleum and Coal Products Manufacturing324110 | — | ◐ LIKELY ACTIVE |
| TRTexas Refinery Corp | Fort Worth | TX | Petroleum and Coal Products Manufacturing324191 | 20-99 | ◐ LIKELY ACTIVE |
| TBTexpar Bainbridge Terminal | Bainbridge | GA | Petroleum and Coal Products Manufacturing324191 | — | ◐ LIKELY ACTIVE |
| TLThe Lane Construction Corporation | Kathleen | FL | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |