| MRMarathon Rng Facility | Ringle | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MPMarshall Paper Tube Co., Inc. | Canton | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MCMason City Recycling Center, LTD | Mason City | IA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MCMaterials Converting, LLC | West Allis | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MLMaxico, LLC | Portsmouth | NH | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MPMeraki Paper & Plastic Manufacturing LLC | Carolina | PR | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MPMichelsen Packaging of California | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MSMidwest Specialty Products LLC | Winneconne | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MPMinuteman Press | Mason | OH | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MIMomenta, Inc. | Portsmouth | NH | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MIMomenta, Inc. | Portsmouth | NH | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MIMorcon, Inc. | Town of White Creek (Eagle Bridge) | NY | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MNMulticell North, INC. | Kutztown | PA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NCNational Card Label & Affixing INC | Cerritos | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NPNational Paper Company Inc. | Bohemia | NY | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NLNepw Logistics, INC. | Scarborough | ME | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NCNorkol Converting Corporation | Northlake | IL | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NCNortheast Converters, INC. | Holyoke | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NNNorthwest Napkin LLC | Vancouver | WA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NPNorthwoods Paper Converting, INC. | East Stroudsburg | PA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| NNovipax | Washington | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| OROmni Resource Recovery, INC. | Dallas | TX | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PCPacific Cup INC | Kapolei | HI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PPPacific Paper Tube, INC | Oakland | CA | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| PCPacon Corporation | Neenah | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PCPacon Corporation | Appleton | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PPPaper, Pulp & Film | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PAPellet America Corporation | Appleton | WI | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PCPhoenix Color Corp.- Paper Converting Building | Hagerstown | MD | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PPPhoenix Pulp & Polymer, LLC | Dayton | WA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PCPm Company LLC | Rancho Cucamonga | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PSPremier Staffing Unlimited | Macon | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PGProampac Greensboro | Greensboro | NC | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PSProfessional Sales Associates, Inc. | Wauconda | IL | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PLProgressive Label INC | Commerce | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PPProtect Plus, LLC | Creola | AL | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PPPure Pack Technologies LLC | Phoenix | AZ | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| QPQuality Packaging CORP. | Raleigh | NC | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| RBRam Board | Valencia | CA | Wood Product Manufacturing321219 | — | ◇ UNVERIFIED |
| RIReflectix INC | Markleville | IN | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| RCReynolds Consumer Products LLC Red Bluff Plant | Red Bluff | CA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| RCRocktenn Company | Tucker | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| RPRts Packaging LLC | Stockton | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SMSatilla Medical Supplies, Inc. | Waycross | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SPScented Promotions, LLC | Las Vegas | NV | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SBSensational Brands Inc | Dallas | TX | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SLShears Litho, Inc./coast Printing INC. | Santa Fe Springs | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SSheepok | Los Angeles | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SISierra International L.l.c. | Conyers | GA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| SDSilk Dynasty, INC. | Phoenix | AZ | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
