| SSShelby Steel LLC | Pell City | AL | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SSShelby Steel Vincent Incorporated | Vincent | AL | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
 Sherman Industries | Montgomery | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| Sherman Industries Decatur Plant | Trinity | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| Sherman Industries,inc. | Birmingham | AL | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| Sherman Industries Inc.city Plant | Birmingham | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| Sherman Industries LLC - Harpersville Plant | Harpersville | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| Sherman Industries - Montevallo Plant | Montevallo | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SMSherwood's Milling & Hardware CO. | Geneva | AL | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| SPShutters Plus INC | Brilliant | AL | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| SVSiemens Vdo Automotive Electronic CORP. | Huntsville | AL | Computer and Electronic Product Manufacturing334290 | — | ◇ UNVERIFIED |
| SCSigma Corporation | Alexander City | AL | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SFSign Faces LLC | Birmingham | AL | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| SGSi Group USA (usaa), LLC | Bay Minette | AL | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| SCSikes Composites Corporation | Wetumpka | AL | Plastics and Rubber Products Manufacturing326130 | — | ◇ UNVERIFIED |
| SCSilgan Containers Manufacturing CORP. | Tarrant | AL | Fabricated Metal Product Manufacturing332431 | — | ◇ UNVERIFIED |
| SBSims Bark Company INC | Brent | AL | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| SSSister Schubert's Homemade Rolls INC | Saraland | AL | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| SMSmithcraft Machine | Wedowee | AL | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Alabama, INC. | Vance | AL | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| SASmp Automotive Systems Plant 3 | Cottondale | AL | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
| SRSonoco Reels | Hartselle | AL | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| SESony Electronics INC | Dothan | AL | Computer and Electronic Product Manufacturing334610 | — | ◇ UNVERIFIED |
| SBSoutheastern Biodiesel, LLC | Athens | AL | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| SPSoutheastern Plateworks | Birmingham | AL | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
| SPSoutheastern Plateworks, LLC | Birmingham | AL | Fabricated Metal Product Manufacturing332919 | — | ◇ UNVERIFIED |
| SSSoutheastern Stud & Components, INC. | Montgomery | AL | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| SRSoutheast Regional Maint Center (sermc) | Mobile | AL | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SESouthern Energy Homes, INC. Dba Clayton Supply | Guin | AL | Wood Product Manufacturing321214 | — | ◇ UNVERIFIED |
| SESouthern Energy Homes, INC. Dba Southern Energy Truck Shop | Addison | AL | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| SHSouthern Heat Exchanger | Tuscaloosa | AL | Fabricated Metal Product Manufacturing332410 | — | ◇ UNVERIFIED |
| SMSouthern Marina & Harbor | Mobile | AL | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SMSouthern Metal Processing Company | Oxford | AL | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| SRSouthern Rotary Drill | Nauvoo | AL | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| SSSouthern Stamping | Irvington | AL | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| SMSouthland Mower Corporation | Selma | AL | Machinery Manufacturing333112 | — | ◇ UNVERIFIED |
| SPSouthmont Plant | Montgomery | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SASouthwest Alabama Construction INC | Grove Hill | AL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SMSpecialties Mfg Co-brecon Ind Pk | Talladega | AL | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SMSpecialty Minerals | Jackson | AL | Wood Product Manufacturing321212 | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Selma | AL | Chemical Manufacturing325180 | — | ◇ UNVERIFIED |
| SBSpectrum Brands | Sylacauga | AL | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| SPSpeedrack Products Group LTD | Hamilton | AL | Fabricated Metal Product Manufacturing332510 | — | ◇ UNVERIFIED |
| SISpiral Industry INC | Russellville | AL | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| SPSrm Plant #506 | Trinity | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SPSrm Plant # 512 | Madison | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SPSrm Plant #513 | Madison | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SPSrm Plant #514 | Arab | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SPSrm Plant #516 | Laceys Spring | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SWSsab Wear Solutions LLC | Birmingham | AL | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
