| SASdpbc Aquisition LP Dba Pemcor Packaging | Spring Valley | — | ◇ UNVERIFIED |
| SESeaboard Envelope Co., INC. | Irwindale | — | ◇ UNVERIFIED |
| SGSergio Garcia | Vernon | — | ◇ UNVERIFIED |
| SCService Container CO LLC Dba Harbor Packaging | Poway | — | ◇ UNVERIFIED |
| SRServicenter Radiator & Auto Air | Auburn | — | ◇ UNVERIFIED |
| SLShears Litho, Inc./coast Printing INC. | Santa Fe Springs | — | ◇ UNVERIFIED |
| SSheepok | Los Angeles | — | ◇ UNVERIFIED |
| SOShield of Glory, INC. | Irvine | — | ◇ UNVERIFIED |
| SFSignature Flexible Packaging | City of Industry | — | ◇ UNVERIFIED |
| STSilicone Technology | Carpinteria | — | ◇ UNVERIFIED |
| SPSimpson Paper CO | Pomona | — | ◇ UNVERIFIED |
| SPSKTR Properties, LLC | Oceanside | — | ◇ UNVERIFIED |
| SPSmart Packaging Company | Anaheim | — | ◇ UNVERIFIED |
| SISmithcorp, Inc | San Diego | — | ◇ UNVERIFIED |
| SKSmurfit Kappa North America | Carson | — | ◇ UNVERIFIED |
| SKSmurfit Kappa North America LLC | City of Industry | — | ◇ UNVERIFIED |
| SKSmurfit Kappa North America LLC | City of Industry | — | ◇ UNVERIFIED |
| SKSmurfit Kappa Orange County LLC | Industry | — | ◇ UNVERIFIED |
| SSSmurfit Stone Container Corpor | San Jose | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Corpor | Milpitas | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Enterp | Santa Clara | — | ◇ UNVERIFIED |
| SCSmurfit-stone Container Enterprises | Santa Fe Springs | — | ◇ UNVERIFIED |
| S5Socal 57 Drums LLC | Los Angeles | — | ◇ UNVERIFIED |
| SPSolaris Paper INC | Santa Fe Springs | — | ◇ UNVERIFIED |
| SLSolenis LLC | Red Bluff | — | ◇ UNVERIFIED |
| SSonocco | Hayward | — | ◇ UNVERIFIED |
 Sonoco Products CO | City of Industry | — | ◇ UNVERIFIED |
| Sonoco Products CO Composite Can Div | Norwalk | — | ◇ UNVERIFIED |
| Sonoco Products Company | Benicia | — | ◇ UNVERIFIED |
| SFSoutheastern Freight Lines | Montebello | — | ◇ UNVERIFIED |
| SCSouthern California Carton | Garden Grove | — | ◇ UNVERIFIED |
| SBSouthland Box CO | Vernon | — | ◇ UNVERIFIED |
| SESouthland Envelope | San Diego | — | ◇ UNVERIFIED |
| SPSpecialty Paper Mills INC | Santa Fe Springs | — | ◇ UNVERIFIED |
| SPSpiral Paper Tube and Core CO INC | South Gate | — | ◇ UNVERIFIED |
| SPStandard Paper Box Corporation | Los Angeles | — | ◇ UNVERIFIED |
| SCStargazer Capital, INC. Dba: Stargazer Packaging | Hollister | — | ◇ UNVERIFIED |
| SCStone Container CORP | Industry | — | ◇ UNVERIFIED |
| SCStone Container CORP | Santa Fe Springs | — | ◇ UNVERIFIED |
| SCStone Container CORP | Fullerton | — | ◇ UNVERIFIED |
| SCStone Container CORP | Los Angeles | — | ◇ UNVERIFIED |
| SCStone Container Corporation | San Jose | — | ◇ UNVERIFIED |
| SISunclipse INC | Alhambra | — | ◇ UNVERIFIED |
| SISunclipse Inc, St Hart Container Div | Fullerton | — | ◇ UNVERIFIED |
| SISunclipse Inc,st Hart/corru-kraft Iv Div | Fullerton | — | ◇ UNVERIFIED |
| SMSunrise Mfg INC | Rancho Cordova | — | ◇ UNVERIFIED |
| SVSun Valley Paper | Mission Hills | — | ◇ UNVERIFIED |
| STSurvivors Trust | Fremont | — | ◇ UNVERIFIED |
| TPTCS Paper Inc. | La Verne | — | ◇ UNVERIFIED |
| TCTegrant CORP | Hayward | — | ◇ UNVERIFIED |
