| OTOctane Trailers, LLC | Vicksburg | MI | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OTOgden Trailer Manufacturing | Ogden | UT | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OTOK Truckbeds LLC | Wayne | OK | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OTOlympic Trailer Manufacturing | Tumwater | WA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OFOne Fat Frog, Incorporated | Orlando | FL | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OPOn Point Truck Sales LLC | Fontana | CA | Transportation Equipment Manufacturing336111 | — | ◇ UNVERIFIED |
| OROswaldo Rodriguez Sanchez | Nampa | ID | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| OTOwen Trailers INC | Riverside | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPacific Trailer Leasing, INC. | La Puente | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PMPalomino Manufacturing Corporation | St. Martin | MN | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PEPanderra Enterprises LLC | Carson City | NV | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPatrick Trafican and Shelby Trafican | Woodland | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PCPeasterbilt Customs, LLC | Sweet Springs | MO | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PLPenske Logistics | Stockton | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PBPepsi Beverages Company Dba Bottling Group LLC | Fairbanks | AK | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPerformance Trailers INC | Madera | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
 Phelan Manufacturing Co* | Pulaski | TN | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PMPierce Manufacturing INC. | Clearwater | FL | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPines Trailer Division of Great Dane Limited Partnership | Greenville | MS | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPlentitude Transportation INC. | Compton | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PIPlg, INC. | Mayville | ND | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPoulos Trucking | Hilmar | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPremier Trailer Manufacturing, INC. | Visalia | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PTPrime Time Truck Yard LLC | Bakersfield | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PCPsc Custom, LP Dba Polar Service Centers | Mcclellan | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| PWPt Welding | Woodland | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| QTQuik Tow | Pomona | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RHRalph Harbour | Apple Grove | WV | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RORamos Oil Company | Stockton | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RTRc's Towing INC | Van Nuys | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RBR&d Baker Trailers LLC | Veneta | OR | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RIReiten, INC. | Cooperstown | ND | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RTReyna Trucking | Tipton | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RWRJ Welding & Custom Trailers | San Jacinto | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RDRoad Dog Trailers | Little Falls | MN | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RKRoad Kings Trucking INC | Fresno | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RSRoad Systems INC | Fontana | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RDRobbie D. Wood - Attalla Van Trailer Storage Yard | Attalla | AL | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RARobears Autos LLC | Weatherford | TX | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| RRRs Repair & Custom Trailers, INC. | Jurupa Valley | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SLSancrest, LLC | Nixa | MO | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SAS and S Trailers LLC | Riverside | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| STSa Truck and Trailer Repair | Fresno | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SNSchneider National Bulk Carriers INC. | Vernon | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SISchutt Industries of Clintonville, Wi INC. | Clintonville | WI | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SISchutt Industries Plant 2 | Clintonville | WI | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SDS Diamond Steel INC | Phoenix | AZ | Fabricated Metal Product Manufacturing332300 | — | ◇ UNVERIFIED |
| SCSg Chassis Company LLC | Los Angeles | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| SCSg Chassis Company LLC | Wilmington | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| STShaheen Trans LLC | Live Oak | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
