| LSLes Schwab Tire Centers of Ca, INC. | Stockton, CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| LSLes Schwab Tire Centers of Ca, INC. | Manteca, CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| LTLe Tote INC | Stockton, CA | Machinery Manufacturing333318 | — | ◇ UNVERIFIED |
| LNLhoist North America Stockton Terminal | Stockton, CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| LCLibbey-owens-ford CO. | Lathrop, CA | Nonmetallic Mineral Product Manufacturing327211 | — | ◇ UNVERIFIED |
| LTLiberty Tire | Stockton, CA | Machinery Manufacturing333310 | — | ◇ UNVERIFIED |
| LTLift Truck Service INC | Tracy, CA | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| LTLisa Tringali | Lathrop, CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LSLmg Stockton, INC Dba the Record | Stockton, CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LRLn Real Estate, LLC | Lathrop, CA | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| LFLodi Fab Industries INC | Lodi, CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| LMLodi Metal Tech INC | Lodi, CA | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| LPLodi Pattern & Mfg CO | Lodi, CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LSLodi Simplot Grower Solutions | Lodi, CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| LTLone Tree Grain Facility LLC | Escalon, CA | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| LULucid USA INC | Tracy, CA | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| LELucky Enterprises Cargo INC | Stockton, CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LCLustre Cal Nameplate | Lodi, CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MDM4 Designs Inc | Tracy, CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MIMadruga Iron Works, INC. | Tracy, CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MEMagnum Equipment CO INC | Stockton, CA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| MLMarina Landscape | Lodi, CA | Fabricated Metal Product Manufacturing332216 | — | ◇ UNVERIFIED |
 Marine Services | Stockton, CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MSMarino Store Fixtures | Manteca, CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| MJMark John Lewallen | Linden, CA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
 Mars Petcare US INC | Tracy, CA | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| MOMartin Operating Partnership L P | Stockton, CA | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| MPMartins Paving INC | Tracy, CA | Machinery Manufacturing333310 | — | ◇ UNVERIFIED |
| MCMasonite Corporation - Dorfab Stockton | Stockton, CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MIMasonite International Corporation | Stockton, CA | Wood Product Manufacturing321912 | — | ◇ UNVERIFIED |
| MIMasonite International INC | Stockton, CA | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| MRMatthews Redwood, INC. | Stockton, CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MBMattivi Brothers Leasing INC. | San Joaquin County, CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MCM Calosso & Son INC | Stockton, CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MTMccoy Truck Tire Svc Cntr | Stockton, CA | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| MAMcgill Airflow Corporation | Stockton, CA | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MWMcLaughlin Waste Equipment Inc. | Lockeford, CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MEMecca Equipment CORP Yard | Stockton, CA | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| MWMedina Wood Products INC. | Tracy, CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MMMeehleis Modular Buildings INC | Lodi, CA | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| MBMeeks Building Center | Stockton, CA | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MIMektra INC | Stockton, CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| MWMerritt West LLC | Lodi, CA | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MWMerritt West LLC | Lodi, CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MFMetal Finishing Solutions (1x) | Manteca, CA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MPMeza Pallets. INC. | Stockton, CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MJMichael J. Laptalo | Stockton, CA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MSMina-tree Signs INC. | Stockton, CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MPMinuteman Press of Stockton | Stockton, CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MPMission-taylor Properties, C/o Lowenberg | Lathrop, CA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
