| NPNortheast Paving Bridgeville Plt | Bridgeville | PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NENorthern Elastomeric | Brentwood | NH | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| NRNorth Regional Treatment Plant | Beaumont | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OIO&g Industries Southbury Quarry | Southbury | CT | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OAOldcastle Apg South, INC | Pensacola | FL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OBOmg Building Products LLC | Rockford | MN | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| OSOmni Specialty Packaging INC | Shreveport | LA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OLOrange Line Oil CO INC | Pomona | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OCOwens Corning Roofing and Asphalt LLC / 3400 Ne 4th St Asphalt Plant | Oklahoma City | OK | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OMOxbow Midwest Calcining LLC | Lemont | IL | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PBPacific Biodiesel | Keaau | HI | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PAParamount-nevada Asphalt CO LLC | Fernley | NV | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPeak Asphalt LLC - Rawlins Plant | Rawlins | WY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PSPennsy Supply INC Penn Twp Facility | Newville | PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPPerkins Products INC | Bedford Park | IL | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PSPetroclean Solutions LLC | Farmerville | LA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PPPetroleum Products Supply, LLC | Guaynabo | PR | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| P6Phillips 66 Savannah Lubricants Terminal | Savannah | GA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| P6Phillips 66 Spectrum CORP. Selmer Lubricants Plant | Selmer | TN | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| PBPike Baltimore Terminals LLC - Baltimore Terminal | Baltimore | MD | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries | Lebanon | NH | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries INC | New Haven | VT | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries, INC. | Westbrook | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries INC - Washington | Washington | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries INC - Wells | Wells | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries - Poland Crushed Stone | Poland | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries Waterford Sand & Gravel | Waterford | VT | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPoe Asphalt Paving | Lewiston | ID | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPoe Asphalt Paving | Pullman | WA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPoe Asphalt Paving 00057 | Post Falls | ID | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPolyglass | Fernley | NV | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| PUPolyglass Usa, INC. | Winter Haven | FL | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| PAPort Allen Refinery | Port Allen | LA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PMPreferred Materials, INC. | Tampa | FL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPreferred Materials, INC. | Kissimmee | FL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RARca Asphalt L.l.c. | Mount Vernon | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RCReeves Construction CO | Augusta | GA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RARichards Apex Inc/lube Mfg Plt | Philadelphia | PA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RBRiver Bend Sand and Gravel CO | Salem | OR | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RIRock Island Lubricants CORP INC | Rock Island | IL | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| RMRocky Mountain Materials and Asphalt INC | Colorado Springs | CO | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| RRRolls Royce Naval Marine | Walpole | MA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SGSas Global Fka Sure Alloy Steel Corporation | Warren | MI | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SPShreveport Plant | Shreveport | LA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SISoprema INC | Wadsworth | OH | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| SJSt. James Asphalt Terminal | Saint James | LA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SSuit-kote | Buffalo | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SJSuit-kote Jamestown | Jamestown | NY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SLSummit Lubricants | Batavia | NY | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| TNTamko Naples, INC. | Naples | TX | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
