We analyze the structure of matter representations arising from codimension two singularities in F-theory, focusing on gauge groups SU(N). We give a detailed local description of the geometry associated with several types of singularities and the associated matter representations. We also construct global F-theory models for 6D and 4D theories containing these matter representations. The codimension two singularities encountered include examples where the apparent Kodaira singularity type does not need to be completely resolved to produce a smooth Calabi-Yau, examples with rank enhancement by more than one, and examples where the 7-brane configuration is singular. We identify novel phase transitions, in some of which the gauge group remains...