| Resource Coated Abrasives Inc (Houston, TX)
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| River Front Abrasive Co (Cincinnati, OH)
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| Roswell Manufacturer (Houston, TX)
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| Saint-Gobain Abrasives (Travelers Rest, SC)
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| Saint-Gobain Abrasives (Brownsville, TX)
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| Saint-Gobain Norton Ind (Worcester, MA)
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| Saint-Gobain Universal Abrsvs (Romulus, MI)
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| Sample Marshall Labs Inc (Lyndhurst, NJ)
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| Sanamar Inc (Mount Laurel, NJ)
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| Sancap Abrasives Corp (Alliance, OH)
Manufacturer
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| SAT Inc (Westerville, OH)
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| Sattex Corp (White City, OR)
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| Schaffner Manufacturing Co (Jackson, MS)
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| SCI Corp (Streator, IL)
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| Seint Govain (Huntsville, AL)
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| Semiconductor Materials Inc (Torrance, CA)
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| Shwayder Co (Birmingham, MI)
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| Sia Abrasives Inc Usa (Charlotte, NC)
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| Sia Capco (Anoka, MN)
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| Simms Abrasives (Pottstown, PA)
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| Smith Abrasives Inc (Hot Springs Nati, AR)
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| Specialty Sand Co (Eagle Lake, TX)
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| Spectra-Tech Inc (Hanover Park, IL)
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| Spede Cut Abrasives (Adelanto, CA)
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| Spirakut Products (Broadview Height, OH)
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