| 381 | Haji Javaid Factory | | Sialkot |
| 382 | Manzoor Tannery | | Sialkot |
| 383 | Karachi Tannery | | Sialkot |
| 384 | National Tanneries Of Pakistan Pvt Ltd | | Sheikhupura |
| 385 | R N Soft | | Sheikhupura |
| 386 | Chen One Shoes | | Sheikhupura |
| 387 | Leather Soft | | Sheikhupura |
| 388 | Air Walk | | Lahore |
| 389 | C.M Shoes | | Kasur |
| 390 | Arfa Tannery | | Kasur |
| 391 | Zahid Tannery | | Kasur |
| 392 | Nasir Shoes Factory | | Faisalabad |
| 393 | Geo Nokar Saddle Works/Zeen Saaz | | Hafizabad |
| 394 | Waseem Shoes Maker | | Sahiwal |
| 395 | Imran Ali Shoes Maker | | Sahiwal |
| 396 | Safdar Naeem Tent Company | | Sahiwal |
| 397 | Sajad Shoe Maker | | Sahiwal |
| 398 | Chand Shoes | | Sahiwal |
| 399 | New Sun Soft | | Lahore |
| 400 | Rashid And Co | Quaid-e-Azam Industrial Estate | Lahore |