| RRyerson | Livermore | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSafe Cal Transport INC | Vernon | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SFSafe Fix | Maywood | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SOSafety-kleen of California INC | Newark | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SRSafety Rails of California | Romoland | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SGSaint Gobain Dba Certainteed Corporation | Fremont | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| SLSamantha Lau | Fremont | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSan Carlos Elms | San Carlos | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SHSand Hill Los Gatos Whole Foods | Los Gatos | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SFSandoval Fence Lathrop | Lathrop | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SJSan Joaquin Refining CO. | Bakersfield | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SJSan Joaquin Refining CO. INC. | North Hollywood | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SLSan Luis Tank Piping Construct | Sun Valley | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SHSansome Holdings, LP | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SBSanta Barbara Trust for Historic Preservation | Santa Barbara | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Dept | Los Gatos | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Protection District | Los Altos | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Protection District | Campbell | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSanta Clara County Fire Dept | Cupertino | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SMSanta Maria Asphalt Refinery | Santa Maria | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SVSan Vicente Mobile Home Park | Santa Barbara | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SBSavings Bank of Mendocino County | Ukiah | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SFSc Fuels | Paramount | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SISchuller International, INC. | Willows | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SLScott L. Borba Revocable Trust | Bay Point | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SScr | Oxnard | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SISealco INC | Escondido | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| SLSealmaster Los Angeles | San Diego | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SMSeal Masters | Bakersfield | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SRService Rock Prods INC Barstow | Barstow | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SGSet Grading and Paving CORP. | Glendale | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SGShane Greaves | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SMShasta Marine Performance | Chico | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SShell/aafes | French Camp | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SOShell Oil Company | Carson | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SOShell Oil Products US | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SCSherman Court | Reseda | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SIShips Int'l INC. | Petaluma | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSierra Cascade Asphalt | Chester | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SCSierra County | Loyalton | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSika CORP Industry Div | Union City | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SMSilvestre Mfg | Santa Clara | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SCSilvia Construction INC | Upland | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| STSinghland Truck Center | Ceres | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| STSingh Truck and Trailer Repair | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SSSisquoc Sand, Rock and Gravel Plant | Santa Maria | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SSSocal Self Storage | Pasadena | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| SASolari Asphalt Facility - Granite Constr | Arvin | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SQSolari Quarry - Granite Construction | Arvin | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SBSouth Bay Aviation | Torrance | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
