| MOMesa Oil INC | Arvada W of | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MEMidland Estates LLC | Crockett | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MFMillennium Fuels Ii | Albany | KY | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MIMl&l INC D/b/a Necessary Oil Company | Bristol | TN | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MEMotiva Enterprises LLC | Convent | LA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MPMt Poso Tank Farm | Oildale | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MTMultiple Tank Hydrostatic Testing Project | Smackover | AR | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NRNavajo Refining | Lovington | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NRNewcastle Refinery | Weston | WY | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NLNew Leaf Bio-fuel for Separation By Design | Fontana | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NBNortheast Biodiesel Company LLC | Greenfield | MA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NFNorthway Fuel LLC | Yonkers | NY | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NFNwpmg00002 Former Texaco Sunburst Works | Sunburst | MT | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OPOffen Petroleum INC | Commerce City | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| ODOffsite Demolition Charlton Pollard Neighborhood | Beaumont | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OROlein Recovery CORP | Yabucoa | PR | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OOOxy Occidental Petroleum Corporation | Denver | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PPParamount Petr CORP | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PTPaulsboro Technical Center | Paulsboro | NJ | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PRPetroleum Refinery | Kirtland | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PEPhiladelphia Energy Solutions | Philadelphia | PA | Petroleum and Coal Products Manufacturing324110 | — | ▲ REPORTED CLOSED |
| P6Philips 66 Gulf Coast Properties LLC | Nederland | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| P6Phillips 66 | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ▲ REPORTED CLOSED |
| P6Phillips 66 CO Lar - Trapac Line Inspections | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| P6Phillips 66 - Former Oriental Refinery | Alamosa Area | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| P6Phillips 66 Pipeline LLC | Linden | NJ | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PSPineview Station | Coalville | UT | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PCPonica City Refinery | Ponca City | OK | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PLPotac, LLC | Corpus Christi | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| POPowerine Oil Company | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PRPremcor Refining Group INC. Port Arthur Refy. | Port Arthur | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PIPs126 Investments LLC | Los Angeles | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| PCPurecycle CORP | Commerce City | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| QEQuickheet Energy & P | Chesterfield | MO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| QHQuincy Humane Society | Quincy | IL | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| RLRaven Labs | Wellington | FL | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| REReg Emporia LLC | Emporia | KS | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| RERenewable Energy Group, LLC | De Forest | WI | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| RORex Oil CO | Golden | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| RLRichard Lee Tabor - Rl Tabor Transportation | Bakersfield | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
 Rio Valley Biofuels Facility, LLC | Anthony | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| RORocket Oil INC #4 | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ 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 |
| SMSanta Maria Asphalt Refinery | Santa Maria | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SLSheffield Lubricants | Casa Grande | AZ | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SOShell Oil Company | Shreveport | LA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SOShell Oil Company | Carson | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
