| ZEZenith Energy/belle Vernon | Belle Vernon | PA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ZMZidell Marine Corporation | Portland | OR | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| AUAmerican Ultra Specialties INC | Hudson | OH | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| BSBma Services LLC / Morgantown Plant | Newburg | MD | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| 1C106255 - Chicago Steel | Gary | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| 1S106635 - Suncoke Energy Indiana Harbor Operations | East Chicago | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| 3A3247 Am LLC | Needles | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ARAdvanced Refining Concepts, LLC | Sparks | NV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ACAlabama Coal Recovery LLC Wilsonville Plant | Wilsonville | AL | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ACAlameda County Sheriff Vessel | Alameda | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| AWAlmaden Welding | San Jose | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| AIAmerican In-line Inspection Service INC | Edgewater | FL | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ACAntelope Coal Company Llc: Se | Wright | WY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ASAppalachian Synfuel, Llc, Packsville | Packsville | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ASArq St. Rose LLC - Arq St Rose | St. Rose | LA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ATAvalon Transportation LLC | Santa Clara | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BVBarry Vilught | Stockton | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BRBelle River Fuels CO | East China | MI | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BFBerkeley Forge & Tool INC | Berkeley | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BEBixby Energy Systems, Inc., Chelyan | Chelyan | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BLBlue Lake Rancheria | Blue Lake | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BABp America Production Company | Bayfield | CO | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BWBp West Coast Products LLC | Huntington Beach | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BWBp West Coast Products Llc,bp Wilmington | Wilmington | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| BSBrixton Sherwood LLC | Stockton | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CGCa Gas & Mini Market | Wilmington | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CGCarlsbad Gas and Car Wash, INC. | Carlsbad | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| COCert Operations V Rush Island | Festus | MO | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CUChevron U S a INC | Long Beach | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CUChevron USA INC | Louisville | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
 Chevron U S a INC Unit No 01 | Huntington Beach | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CEChisolm Energy LLC - Coal to Urea Ammonia Nitrate Plant | Phelps | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CCinao | Franklin Furnace | OH | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| COCity of Chula Vista | Chula Vista | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| COCity of San Luis Obispo | San Luis Obispo | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CRCj Robinson Company, INC. | East Greenville | PA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CRCoal Recovery Iii | Dayhoit | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CRCoal Recovery Iii | Coalgood | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CCCustom Chromatography Solutions LLC | Madison | WI | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| CDCyclone Drilling INC | Wright | WY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DMDanville Mobil | Danville | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DFDefense Fuel Supply Point Ozol | Martinez | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DODept. of Treasury, Irs | Chino | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DBDte Belews Creek LLC - Inactive | Walnut Cove | NC | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DCDte Clover LLC | Bledsoe | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DRDte Red Mountain Llc.(dte) | Other | AL | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| DUDte Utah Ii LLC | Price | UT | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| EOEldridge Oil CO INC | La Grange | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| EBEmulsion Blending Facility 1 | Paradise | TX | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| EEEndeavor Energy Resources LP | Hardinsburg | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
