| KSKane Steel INC. | Pottsville | PA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KTKazmier Tooling Inc., | Chicago | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KBK & B Steel | Clarksville | TX | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KSKB Steel & Building Products | Anaheim | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KMKloeckner Metals | Santa Fe Springs | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KMKloeckner Metals Corporation | Fontana | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KMKloeckner Metals, INC | Tulare | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KSKnightsbridge Steel LLC | Hialeah | FL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KOK O Steel construction Inc | North Scituate | RI | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KWKrazy Wills | Rockford | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KFKuhn Fabricating Inc. | Lorain | OH | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| KFKupferle Foundry Company | Saint Louis | MO | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LLLamar, LLC | Lumberton | MS | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LQLa Quinta Plant | Portland | TX | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LILarco Industries INC | San Jose | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LHLawson Hughes CO INC | South El Monte | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LCLiska Constructors Dba Aeroforming | Paramount | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LTLitesteel Technologies | Troutville | VA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LOLive Oak Metal Works & Supply, LLC | Florence | SC | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LALos Angeles Pump and Valve Products, Inc. | Huntington Park | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| LILowell Industries INC | Portland | TN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MGMaggi Gutierrez | Compton | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MMMagic Metals, INC | Palmer | AK | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MSMajestic Steel Usa, INC. | Grand Prairie | TX | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MMMan-sea Metal, INC. | Mount Zion | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MAMapes and Sprowl Steel, LTD. | Elk Grove Village | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MMMaster Machine & Repair Corporation | Bedford Park | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MBM & B Property LLC | Brandon | MN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MSMckinsey Steel & Supply of Florida INC. | Lauderdale Lakes | FL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MIMcr Industries LLC | Morristown | TN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MRMetal Resource INC. | Hinsdale | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MMMetroplex Metal Fabrication | Mesquite | TX | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MVMiami Valley Steel Service, INC. | Piqua | OH | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MSMichigan Steel Industries INC Dba Michigan Steel Strapping | Taylor | MI | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MIMid-state Industries Operating, INC. | Arcola | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MCMillerbernd Circular Products | Winsted | MN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MMMission Metals | Rialto | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MTMonski Tool* | Elmhurst | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MSMounsey Steel Products | Erie | MI | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NCNamasco Corporation | Santa Fe Springs | CA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NMNational Material CO | Elk Grove Village | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NPNational Processing Company | Chicago | IL | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| NSNational Steel CORP Transportation Prodt | Portage | IN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NSNational Steel Fabricators | Rice Lake | WI | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NPNew Process Steel - Nps | Alsip | IL | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| NENorthern Empire, LLC | Walker | MN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| OSOld School Services | Henderson | TX | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| OSOlympic Steel INC | Detroit | MI | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| OMOmco Midwest Roll Forming | Pierceton | IN | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| OSOwens Steel Fabricators, INC. | Dallas | GA | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
