| KMKdj Machine Holding LLC | Mount Bethel, PA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| KPKeystone Portland Cement/east Allen | Bath, PA | Nonmetallic Mineral Product Manufacturing327310 | — | ◇ UNVERIFIED |
| KKKiffel Kitchen | Bath, PA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| KPKilhaneys Pickles LLC | Washington, NJ | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| KGKosher Garden | Allentown, PA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| KTKraemer Textiles, Inc. | Nazareth, PA | Textile Mills313110 | — | ◇ UNVERIFIED |
| KFKulp Foundry INC | Wind Gap, PA | Primary Metal Manufacturing331511 | — | ◇ UNVERIFIED |
| LMLamm's Machine, INC | Allentown, PA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| LILbn INC | Bethlehem, PA | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| LSLehigh Services, INC. | Macungie, PA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| LSLehighton Site LLC | Lehighton, PA | Computer and Electronic Product Manufacturing334515 | — | ◇ UNVERIFIED |
| LTLet Them Eat Cake | Nazareth, PA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LWLinder Wood Technologies | Allentown, PA | Wood Product Manufacturing321912 | — | ◇ UNVERIFIED |
| LFLiquid Fence Company, INC. | Nesquehoning, PA | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| LGLit Girl Candle Company L.L.C. | Belvidere, NJ | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LCLolly Cake land LLC | Hellertown, PA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LULuicana Unique Designs Kitchens & Baths | Macungie, PA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| LBLuna's Bakery , LLC | Allentown, PA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LSLV Steel & Fabrication LLC | Allentown, PA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| LCLynar Corporation | Allentown, PA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MIMacherey-nagle, INC. | Bethlehem, PA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MTMack Trucks, INC. | Macungie, PA | Transportation Equipment Manufacturing336120 | — | ◇ UNVERIFIED |
| MBMade By Lino LLC | Bethlehem, PA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MCMagna Cleaners INC. | Allentown, PA | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| MTMail Time INC. | Phillipsburg, NJ | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| MPManufacturing / Processing Facility | Easton, PA | Chemical Manufacturing325312 | — | ◇ UNVERIFIED |
| MLMargaret L Wert | Allentown, PA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MPMar-tech Precision, LLC | Hackettstown, NJ | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MMc2 | Pen Argyl, PA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMcCall Collective Brewing, LLC | Allentown, PA | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MCMccall Collective Brewing LLC | Allentown, PA | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MIMfs Inc/mineral Wool Plt 1 | Bethlehem, PA | Food Manufacturing311941 | — | ◇ UNVERIFIED |
| MCMhs Conveyor | Northampton, PA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| MSMichelman Steel | Allentown, PA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MIMilk Industry Management Corporation | Allentown, PA | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| MIMillwood INC. | Alburtis, PA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MPMinuteman Press | Bethlehem, PA | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| MSMkg Single Family Subdivision | Nazareth, PA | Chemical Manufacturing325991 | — | ◇ UNVERIFIED |
| MAMolded Acoustical Products of Easton, INC. | Easton, PA | Nonmetallic Mineral Product Manufacturing327993 | — | ◇ UNVERIFIED |
| MBMorrestown Beverage CORP | Wind Gap, PA | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MFMRBBB Futures Glass LLC | Allentown, PA | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| MSM & S Recycling, LLC | Bethlehem, PA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| NTNatural Textiles Solutions LLC | Macungie, PA | Textile Mills313110 | — | ◇ UNVERIFIED |
| NMNazareth Machine Works INC | Mount Bethel, PA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| NPNazareth Pallet Co., INC. | Northampton, PA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| NONesl Ormrod Facility | Coplay, PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NWNewly Weds Foods | Bethlehem, PA | Food Manufacturing311941 | — | ◇ UNVERIFIED |
| OIOrkiStrate, Inc. | Allentown, PA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| OMOrograin Manufacturing | Breinigsville, PA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Allentown, PA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |