| RIRusselloy Iron Foundry, LLC | Coralville | IA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
 Schlosser Forge Company Rancho Plant #2 | Fontana | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SISearing Ind | Rancho Cucamonga | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SFSefi Fabricators; IMC Teddy; Bayone Stainless Products | Amityville | NY | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SPShawcor Pipe Protection LLC. | Fontana | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSSheffield Steel Products INC | Macedonia | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SMShieldalloy Metallurgical | Newfield | NJ | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SDSigma DG Corporation Inc. | Vancouver | WA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
 Skyline Steel CORP | Brooklyn | NY | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SMSnl-iov Montclair Owner LLC | Montclair | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SISolsil Incorporated (0684000225) | Beverly | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SPSouthern Perfection Fabrication Holdings, INC. | Byron | GA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSSouthern Star Steel Services LLC | Lorena | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSSouthern Steel Fabricators | Metairie | LA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SMSpg Mechanical | Pocatello | ID | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSS & S Custom Iron Works Llc | Redmond | WA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSStainless Steel Tanks, INC. | Saint Mary | MO | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSState Steel of South Dakota, INC. | Sioux Falls | SD | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSStation Steel Services, Inc | Milford | PA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SDSteel Dynamics, INC. (sdi), Structural | Columbia City | IN | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SDSteel Dynamics, INC. - Swva, INC. | Huntington | WV | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miramar | FL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SRSteel Resources Unlimited, INC. | Miami | FL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| STSteel Technology & Design, INC. | Lakeland | FL | Wood Product Manufacturing321214 | — | ◇ UNVERIFIED |
| SSSterling Steel CO LLC | Sterling | IL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SSSterling Steel Fabrications INC | West Palm Beach | FL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| SPSuncoast Projects, LLC | Groveland | FL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TCTejas Casing | Houston | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TSTexas Steel Tech LLC | Weatherford | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TWTexas Wheel Repair Express 360 LLC | Dallas | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| T2The 291 Cpw Condominium | New York | NY | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TCThe Carlstar Group LLC | Ontario | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TIThe Iron Works LTD. | Des Moines | IA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TTThe Timken Company | Canton | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TTThe Timken Steel Corporation | Canton | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TTThe Timkensteel Corporation | Canton | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TWThe Wilmington Iron and Metal Company, Inc. | Wilmington | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TCTimkensteel Corporation | Canton | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TITmk Ipsco | Brookfield | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TWTodd's Welding INC. | Fruita | CO | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TFTrans-tex Fabricating CO. INC. | San Antonio | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| TETvek Enterprises, INC. | Mingo Junction | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UUUltra USA INC | Los Angeles | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UAUnited Alloys INC | Los Angeles | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| USUnited States Steel Corporation | Worcester | MA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UTUnited Tube Corparation | Medina | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UMUniversal Machine Company INC | Paramount | CA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
 Universal Stainless & Alloy Products INC. | North Jackson | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UWUSA Waste (monroeville Landfill) | Monroeville | PA | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| UDU.s. Dol-osha Corpus Christi Area Office | Mcallen | TX | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
