| RPRocky Pointe Marina | Portland | OR | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RDRo Drift Boats LLC | Saint Anthony | ID | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RIRomarine, INC. | Bristol | RI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RMRonald Merino | Long Beach | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RYRoyale Yacht Finishing, | Beaufort | NC | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RBRPS Barge Company | Bagdad | KY | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SYS2 Yachts, INC. | Port Saint Lucie | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
 Safe Boats International LLC | Port Orchard | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSaginaw Bay Marine LLC | Linwood | MI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SPSalt Pond Rowing | Sedgwick | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SMSaltworks Marine | Marion | MA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SPSamc Partners LLC Dba St Augustine Marine Center | St Augustine | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SISamoa Iron Welding Company | Pago Pago | AS | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSamoset Boatworks INC. | Boothbay | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSanborn Canoe Co. LLC | Winona | MN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SFSan Francisco Boat Works | San Francisco | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSanger Boats, INC. | Fresno | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SPSan Pedro Boat Works | San Pedro | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SRSanta Rosa Boat & Rv Center | Santa Rosa | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSaronic Composites | Austin | TX | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSause Bros Ocean Towing CO INC | Long Beach | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SYSchroeder Yacht Systems LTD | Urbanna | VA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSSchubert Subsea, LLC | Chandler | AZ | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SAScorpion Airboats | O Brien | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| STSCS Tech | Topeka | KS | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SFSeafarer Fiberglass Yachts INC | Huntington | NY | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SHSea Hunter INC | Princeton | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SHSea Hunter INC. | Homestead | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSeajay Boats INC. | Saint Joseph | MO | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SRSea Ray Boats, INC. | Palm Coast | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSSea Sport Boats | Bellingham | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSSea Sport Boats, INC | Bellingham | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SVSea Vee Boats | Miami | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSeavee Boats | Palm Beach Gardens | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSeaway Boats INC. | Oxford | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSShallow Sport of Texas, INC. | Los Fresnos | TX | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBShelter Bay Marina and Storage | Marathon | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SIShipwrights INC | St Paul | MN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SJShm Jamestown Boat Yard INC. | Jamestown | RI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SFSike's Fiberglass Products | Cobbtown | GA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSkier's Choice INC | Maryville | TN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSSki Supreme | Palmetto | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSmith Custom Boats | Largo | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SASmooth As Glass | Riverbank | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSnow & Company INC | Seattle | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSo Cal Maritime Support | Chula Vista | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSomarts | Richmond | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SBSouth Bay Sandblasting & Tank Cleaning, INC. | San Diego | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SFSouth Fork Marina | Fort Lauderdale | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SCSpace Coast Hovercraft, INC. | Palm Bay | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
