| PWPC West Virginia Synthetic Fuel #3 LLC | Eckman | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PWPeak Well Service, LLC | Altamont | UT | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PPenreco | Elyria | OH | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| P6Phillips 66 | Richmond | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| POPlastic2oil of Ny | Niagara Falls | NY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PHPleasant Hill Star Smog | Pleasant Hill | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PPPower Plus | Oak Run | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PNProject No 7ot-92-48001 | Cedar Hill | TN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RFRadiant Fuel Corporation | Newton | MA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RCRain Cii Carbon LLC - Moundsville Calcining Plant | Moundsville | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RERay E Toney | Orland | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RRReladyne Reliability Services INC | Canton | OH | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RFReliable Funding INC | Vernon | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RPRes Polyflow Ashley | Ashley | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RERiverview Energy Corporation | Dale | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RSRock Springs Coal Calcining Plant | Sweetwater | WY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| RCRoman Catholic Diocese San Diego | San Diego | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Dept | Los Gatos | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSanta Clara County Central Fire Protection District | Los Altos | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSanta Clara County Fire Dept | Cupertino | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SVSan Vicente Mobile Home Park | Santa Barbara | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSchc CO INC CORP Office | Syracuse | NY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCScurry County Former Basin Wax | — | TX | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSeadrift Coke | Port Lavaca | TX | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SESecure Energy Paducah Gasification Plant | West Paducah | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SMSextet Mining CORP | Madisonville | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SOSlb One Sub Sea | Mobile | AL | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SFSmith Facing & Supply CO. | Cleveland | OH | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SLSonneborn LLC | Petrolia | PA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SLSonneborn Llc/petrolia Plt | Petrolia | PA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SMStoltz Metals INC | Richmond | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SCSun Coke Energy Indiana Harbor Operations | East Chicago | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SESuncoke Energy Indiana Harbor Operations | East Chicago | IN | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| SGSuperior Graphite CO | Hopkinsville | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TOTelfer Oil Company | Martinez | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TPTelfer Pavement Technologies LLC Martinez | Martinez | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| TRTesoro Refining & Marketing CO Llc, Calciner | Long Beach | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| TSTexaco Service Station | San Dimas | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TMThe Money Brokers, INC. | Turlock | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TSThe Seychelle | Santa Monica | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TWThe Wheel Deal | White Plains | NY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TPTmc Plastics INC. | Valencia | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| TRTorrance Refinery Service | Torrance | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| VHVibra Hospital of Sacramento | Folsom | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| WSWalan Specialty Construction Products, LLC | Wilmington | DE | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| WPWatsonville Petroleum INC | Morgan Hill | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| WFWestern Forge and Flange Company | Santa Clara | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| WPWholesale Petroleum Bulk Plant | Henderson | KY | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| WRWrench Rat Automotive | Carmichael | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| ZIZappetini, INC | San Rafael | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
