| UMUrsa Minor Brewing LLC | Duluth, MN | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| VCVentera Corporation Dba Ventera Wind INC | Duluth, MN | Machinery Manufacturing333611 | — | ◇ UNVERIFIED |
| VPVirginia Plastics INC | Mountain Iron, MN | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| VLVoyageur Log Homes INC of Orr | Orr, MN | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
 Walman Optical CO | Duluth, MN | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| Walman Optical CO | Duluth, MN | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| WCWhite Cedar Shingles, INC. | Superior, WI | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| WFWoodland Family Dental | Duluth, MN | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| WMWoodline Manufacturing INC | Eveleth, MN | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| WMWoodline Manufacturing INC | Superior, WI | Wood Product Manufacturing321912 | — | ◇ UNVERIFIED |
| WMWorldWide Machining & Welding, Inc | Superior, WI | Machinery Manufacturing333132 | — | ◇ UNVERIFIED |
| WPWtw Products CO Dba Lifespan Closets | Duluth, MN | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| XCXvd Corporation | Chisholm, MN | Apparel Manufacturing315228 | — | ◇ UNVERIFIED |
| ZSZenith Spring CO | Duluth, MN | Fabricated Metal Product Manufacturing332611 | — | ◇ UNVERIFIED |
| ZDZibell Dental Laboratories INC | Duluth, MN | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
