| MAMedina Asphalt Plant | Medina | OH | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| MRMedina Roofing Plant | Medina | OH | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| MCMichigan City | Michigan City | IN | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| MMinneapolis | Minneapolis | MN | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| MVMt. Vernon Shingle | Mt. Vernon | IN | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| MMyerstown | Myerstown | PA | Petroleum and Coal Products Manufacturing324122 | 500+ | ◐ LIKELY ACTIVE |
| OCOklahoma City | Oklahoma City | OK | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| OCOwens Corning Brentwood | Brentwood | NH | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| OCOwens Corning Denver Roofing | Denver | CO | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| OCOwens Corning - Jacksonville Asphalt Plant | Jacksonville | FL | Petroleum and Coal Products Manufacturing324122 | 1-19 | ◐ LIKELY ACTIVE |
| OCOwens Corning Linnton Asphalt Planrt | Portland | OR | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| PRPABCO Roofing - Tacoma | Tacoma | WA | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| PPlattsburgh | Plattsburgh | NY | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| PUPolyglass USA Inc. Deerfield Beach | Deerfield Beach | FL | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| PUPolyglass USA Inc. Fernley | Fernley | NV | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| PUPolyglass USA Inc. Hazleton | Hazleton | PA | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| PPortland | Portland | OR | Food Manufacturing311412 | 1-19 | ◐ LIKELY ACTIVE |
| PSPrestige Sealcoating LLC | Rensselaer | NY | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| PWProtecto Wrap Company plant | Denver | CO | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| RPRaynGuard Protective Materials, Inc. | Sacramento | CA | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| SSavannah | Savannah | GA | Food Manufacturing311514 | 100-499 | ◐ LIKELY ACTIVE |
| SSShafter Shingle | Shafter | CA | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| SLShawn's LLC | Windsor | CT | Petroleum and Coal Products Manufacturing324122 | — | ◐ LIKELY ACTIVE |
| SISOPREMA, Inc Wadsworth 310 Quadral | Wadsworth | OH | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| SGSouth Gate | South Gate | CA | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| TBTAMKO Building Products LLC - Columbus | Columbus | KS | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| TBTAMKO Building Products LLC - Dallas | Dallas | TX | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| TBTAMKO Building Products LLC - High Street | Joplin | MO | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| TBTAMKO Building Products LLC - Tuscaloosa | Tuscaloosa | AL | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |
| TTuscaloosa | Tuscaloosa | AL | Petroleum and Coal Products Manufacturing324122 | 100-499 | ◐ LIKELY ACTIVE |
| UPUS Ply, Inc - Corp | Fort Worth | TX | Petroleum and Coal Products Manufacturing324122 | 20-99 | ◐ LIKELY ACTIVE |