| NMNew Milford Block & Supply CORP. | New Milford | CT | Nonmetallic Mineral Product Manufacturing327331 | — | ▲ REPORTED CLOSED |
| NENexans Energy USA INC | Chester | NY | Primary Metal Manufacturing331420 | — | ▲ REPORTED CLOSED |
| NSNortech Systems INC. | Merrifield | MN | Computer and Electronic Product Manufacturing334412 | — | ▲ REPORTED CLOSED |
| NENorthlake Engineering INC | Bristol | WI | Computer and Electronic Product Manufacturing334416 | — | ▲ REPORTED CLOSED |
| NMNova Metal Finishing, INC. | Waterbury | CT | Fabricated Metal Product Manufacturing332812 | — | ▲ REPORTED CLOSED |
| NANovelis Alr Rolled Products INC | Buckhannon | WV | Primary Metal Manufacturing331315 | — | ▲ REPORTED CLOSED |
| NSNursery Supplies INC | Orange | CA | Chemical Manufacturing325991 | — | ▲ REPORTED CLOSED |
| NLNutramax Laboratories | Edgewood | MD | Chemical Manufacturing325411 | — | ▲ REPORTED CLOSED |
| NGNuttall Gear | Niagara Falls | NY | Transportation Equipment Manufacturing336413 | — | ▲ REPORTED CLOSED |
| OBOerlikon Balzers Coating Usa, INC | Pell City | AL | Fabricated Metal Product Manufacturing332812 | — | ▲ REPORTED CLOSED |
| OIOxbo International | Clear Lake | WI | Machinery Manufacturing333110 | — | ▲ REPORTED CLOSED |
| PAPackaging Advantage CORP. | Los Angeles | CA | Chemical Manufacturing325611 | — | ▲ REPORTED CLOSED |
| PCPackaging CORP of America | Salisbury | NC | Paper Manufacturing322211 | — | ▲ REPORTED CLOSED |
| PMParkdale Mills | Alexander City | AL | Textile Mills313110 | — | ▲ REPORTED CLOSED |
| PHParker Hannifin Corporation | Tell City | IN | Textile Mills313310 | — | ▲ REPORTED CLOSED |
| PIPark International Corporation | Long Beach | CA | Plastics and Rubber Products Manufacturing326199 | — | ▲ REPORTED CLOSED |
Phillips-medisize LLC - Medford Facility | Medford | WI | Plastics and Rubber Products Manufacturing326100 | — | ▲ REPORTED CLOSED |
| PPPlastic Products CO INC | West Branch | IA | Plastics and Rubber Products Manufacturing326140 | — | ▲ REPORTED CLOSED |
| POPlm Operations, LLC. | Modesto | CA | Food Manufacturing311520 | — | ▲ REPORTED CLOSED |
| PPPortage Plastics Corporation | Portage | WI | Plastics and Rubber Products Manufacturing326199 | 100-499 | ▲ REPORTED CLOSED |
| PWPortland Willamette | Portland | OR | Fabricated Metal Product Manufacturing332439 | — | ▲ REPORTED CLOSED |
| PEPreston Engravers INC | East Windsor | CT | Fabricated Metal Product Manufacturing332813 | — | ▲ REPORTED CLOSED |
| PEPrintpack Enterprises Incorporated | Hendersonville | NC | Paper Manufacturing322223 | — | ▲ REPORTED CLOSED |
| PRProcess Retail Group | New Berlin | WI | Furniture and Related Product Manufacturing337215 | — | ▲ REPORTED CLOSED |
| QLQuallion LLC | Sylmar | CA | Electrical Equipment, Appliance & Component Manufacturing335912 | — | ▲ REPORTED CLOSED |
| SCSam's Club # 8179 | Henrietta | NY | Miscellaneous Manufacturing339112 | — | ▲ REPORTED CLOSED |
| SWSanford Wood Products CO INC | Luray | VA | Furniture and Related Product Manufacturing337122 | — | ▲ REPORTED CLOSED |
| SESchneider Electric | Clovis | CA | Fabricated Metal Product Manufacturing332911 | — | ▲ REPORTED CLOSED |
| SSSeal Science INC | Irvine | CA | Plastics and Rubber Products Manufacturing326291 | — | ▲ REPORTED CLOSED |
| SCSemiconductor Components Industries LLC | Rochester | NY | Computer and Electronic Product Manufacturing334413 | — | ▲ REPORTED CLOSED |
| SRSheridan Random Lake | Random Lake | WI | Printing and Related Support Activities323110 | — | ▲ REPORTED CLOSED |
| SCSilgan Containers Manufacturing CORP | Mount Vernon | MO | Fabricated Metal Product Manufacturing332431 | — | ▲ REPORTED CLOSED |
| SSSk Siltron Css LLC | Auburn | MI | Computer and Electronic Product Manufacturing334413 | — | ▲ REPORTED CLOSED |
| SFSlant Fin CORP | Greenvale | NY | Fabricated Metal Product Manufacturing332410 | — | ▲ REPORTED CLOSED |
| SPSmalley Package Company | Berryville | VA | Wood Product Manufacturing321920 | — | ▲ REPORTED CLOSED |
| STSorrento Therapeutics | San Diego | CA | Chemical Manufacturing325411 | — | ▲ REPORTED CLOSED |
| SWSpecialty Welding & Fabricating of New York INC | Syracuse | NY | Fabricated Metal Product Manufacturing332322 | 20-99 | ▲ REPORTED CLOSED |
| SGSpectrum Glass CO | Woodinville | WA | Nonmetallic Mineral Product Manufacturing327211 | — | ▲ REPORTED CLOSED |
| SPStellar Printing INC | Long Island City | NY | Printing and Related Support Activities323111 | — | ▲ REPORTED CLOSED |
| SBStone Brewing CO | Escondido | CA | Beverage and Tobacco Product Manufacturing312210 | — | ▲ REPORTED CLOSED |
| SPSunshine's Pride Dairy INC | Winchester | VA | Food Manufacturing311513 | — | ▲ REPORTED CLOSED |
| SCSwimways Corporation | Virginia Beach | VA | Plastics and Rubber Products Manufacturing326150 | — | ▲ REPORTED CLOSED |
| SISymrise INC | Chester | NY | Chemical Manufacturing325199 | — | ▲ REPORTED CLOSED |
| THTank Holding CORP | Gardena | CA | Plastics and Rubber Products Manufacturing326121 | — | ▲ REPORTED CLOSED |
| THTezak Heavy Equipment CO | Canon City | CO | Nonmetallic Mineral Product Manufacturing327320 | — | ▲ REPORTED CLOSED |
| TWTmd Wek South LLC | Reidsville | NC | Plastics and Rubber Products Manufacturing326199 | — | ▲ REPORTED CLOSED |
| TCTorrington Casting Company, INC. | Torrington | CT | Primary Metal Manufacturing331528 | — | ▲ REPORTED CLOSED |
| TPTreehouse Private Brands INC | Visalia | CA | Food Manufacturing311812 | — | ▲ REPORTED CLOSED |
| TBTriangle Brass Manufacturing CO INC | Los Angeles | CA | Fabricated Metal Product Manufacturing332323 | — | ▲ REPORTED CLOSED |
| TLTriplett Lumber Company | Damascus | VA | Wood Product Manufacturing321113 | — | ▲ REPORTED CLOSED |