| JMJupiter Marine Intl INC | Fort Lauderdale | — | ◇ UNVERIFIED |
| KAKaman Aerospace Aerostructures Division | Jacksonville | — | ◇ UNVERIFIED |
| KDKellstrom Defense Aerospace INC | Miramar | — | ◇ UNVERIFIED |
| KLKey Largo Harbor Marina | Key Largo | — | ◇ UNVERIFIED |
| KAKissimmee Auto Salvage | Kissimmee | — | ◇ UNVERIFIED |
| LMLauderdale Marina INC | Fort Lauderdale | — | ◇ UNVERIFIED |
| LMLauderdale Marine Center | Fort Lauderdale | — | ◇ UNVERIFIED |
| LCLear CORP | Tampa | — | ◇ UNVERIFIED |
| LYLighthouse Yacht Service | Delray Beach | — | ◇ UNVERIFIED |
| LMLockheed Martin Aeronautics | Pinellas Park | — | ◇ UNVERIFIED |
| LMLockheed Martin Ms2 | Jacksonville | — | ◇ UNVERIFIED |
| LWLong''s Wheel & Rim, INC. | Jacksonville | — | ◇ UNVERIFIED |
| LCLuhrs Corporation | Saint Augustine | — | ◇ UNVERIFIED |
| MMMagnum Marine Corporation | North Miami | — | ◇ UNVERIFIED |
| MIMain Industries INC | Jacksonville | — | ◇ UNVERIFIED |
| MEMan Energy Solutions USA INC | Pompano Beach | — | ◇ UNVERIFIED |
| MAManheim Auctions, INC. | Ocoee | — | ◇ UNVERIFIED |
| MBMarathon Boat Yard | Marathon | — | ◇ UNVERIFIED |
| MMMarina Mile Yachting Center | Fort Lauderdale | — | ◇ UNVERIFIED |
| MRMarina Road Boat Yard | Fort Lauderdale | — | ◇ UNVERIFIED |
| MEMarine Exhaust Systems INC | Riviera Beach | — | ◇ UNVERIFIED |
| MIMarine Industrial Services INC | Jacksonville | — | ◇ UNVERIFIED |
| MEMarinemax East INC | Sarasota | — | ◇ UNVERIFIED |
| MEMarinemax East, INC | Stuart | — | ◇ UNVERIFIED |
| MMMarinemax Miami | Miami | — | ◇ UNVERIFIED |
| MNMarinemax Naples | Naples | — | ◇ UNVERIFIED |
| MPMarinemax Pompano | Pompano Beach | — | ◇ UNVERIFIED |
| MYMarinemax Yacht Service - Dania | Dania Beach | — | ◇ UNVERIFIED |
| MSMarine Specialty Painting INC | Mayport | — | ◇ UNVERIFIED |
| MLMarlow-hunter LLC | Alachua | — | ◇ UNVERIFIED |
| MMMar Marina | Tarpon Spgs | — | ◇ UNVERIFIED |
 Matrix Composites INC | Rockledge | — | ◇ UNVERIFIED |
| MIMerritt Island Facility | Merritt Island | — | ◇ UNVERIFIED |
| MBMerritt's Boat & Engine Works | Pompano Beach | — | ◇ UNVERIFIED |
| MFMiami Filter - Commercial Cir | Fort Pierce | — | ◇ UNVERIFIED |
| MEMidnight Express Powerboats | Fort Lauderdale | — | ◇ UNVERIFIED |
 Miller Marine Yacht Service, I | Southport | — | ◇ UNVERIFIED |
| MPMi Productions INC | Pinellas Park | — | ◇ UNVERIFIED |
| MMMirage Manufacturing CO INC | Gainesville | — | ◇ UNVERIFIED |
| MCMonaco Coach Corporation | Wildwood | — | ◇ UNVERIFIED |
| MIMoog INC. | Orlando | — | ◇ UNVERIFIED |
| MEMoran Environmental Recovery | Mayport | — | ◇ UNVERIFIED |
| MMMurrelle Marine INC | Lantana | — | ◇ UNVERIFIED |
| NKNas Keywest Fleet Readiness Center Se | Key West | — | ◇ UNVERIFIED |
| NBNautique Boat Company INC. | Orlando | — | ◇ UNVERIFIED |
| NPNew Plant for Cape Horn | Milton | — | ◇ UNVERIFIED |
| NRNew River Marina LLC | Fort Lauderdale | — | ◇ UNVERIFIED |
| NGNorthrop Grumman Systems Corporation | Melbourne | — | ◇ UNVERIFIED |
| NMNt Manufacturing LLC Dba Nor-tech Hi-performance Boats | N Fort Myers | — | ◇ UNVERIFIED |
| OBOasis Boat Yard | Saint Augustine | — | ◇ UNVERIFIED |
