| 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 | Carson | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SOShell Oil Company | Shreveport | LA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SOShell Oil Products US | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SESilver Eagle Refining - Woods Cross Inc.- Petroleum Products Refining | Woods Cross | UT | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SISolutia, INC. - Linden Facility | Linden | NJ | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SIStarcon International | Artesia | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SIStarcon International | Lemont | IL | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SBStein Bros. Oil, INC. | Belleville | IL | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SRSt. Rose Refinery LLC | Saint Rose | LA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SASun Air Jets | Van Nuys | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SRSunbelt Refining CO. | Coolidge | AZ | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SPSunoco Philadelphia Refinery | Philadelphia | PA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| SRSweeny Refinery Petrochem | Sweeny | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TATalley Asphalt Products Company, INC. | Taft | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TITeksonix INC Gary Ref Fruita CO | Fruita | CO | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TTesoro | Salt Lake City | UT | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| T9Tesoro 9610-1917 | Lancaster | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TLTesoro Logistics, Carson Crude Terminal | Carson | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TPTesoro Petroleum Corporation | Anacortes | WA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TPTesoro Port Hueneme | Port Hueneme | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TRTesoro Refining and Marketing | Pittsburg | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TRTesoro Refining and Marketing Company | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TRTesoro Refining & Marketing CO Llc, Calciner | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TRTesoro Refining & Marketing Company LLC | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TRTexaco Refining and Marketing | Anaheim | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TCTexas City Refinery | Texas City | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TFTexas Futura LLC | Palestine | TX | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TLThums Long Beach Company | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/a1 Site | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/a4/a5 Site | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/carrack | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/j1 Site | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/j3 Site | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/j4 Site | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Company | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Company Etal | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Company, Etal | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/north Area | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/parcel a | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TOTidelands Oil Production Co/pier a West | Wilmington | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
