| NSNichols & Stone CO | Gardner, MA | Fabricated Metal Product Manufacturing332618 | — | ◇ UNVERIFIED |
| NFNortheast Foods INC | Auburn, MA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| NCNovacor Chemical INC | Leominster, MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NCNylco CORP | Clinton, MA | Textile Mills313320 | — | ◇ UNVERIFIED |
| NDNypro Devens | Devens, MA | Chemical Manufacturing325991 | — | ◇ UNVERIFIED |
| OFOfs Fitel-sturbridge | Sturbridge, MA | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| OFOfs (optical Fiber Solutions) | Sturbridge, MA | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| OIOliver INC | Fitchburg, MA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| OIOptim Incorporated | North Brookfield, MA | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| OAOxford Asphalt & Paving | Oxford, MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPackage Industries INC | Sutton, MA | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| PPPalmer Paving | Barre, MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PGPan Glo | Worcester, MA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PCParks Cramer Lofts LLC | Fitchburg, MA | Paper Manufacturing322122 | — | ◇ UNVERIFIED |
| PMPerkins Machine CO | Warren, MA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| PCPioneer Consolidated | North Oxford, MA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| PKPj Keating CO | Lunenburg, MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PKPj Keating Company | East Brookfield, MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPlastican Incorporated | Leominster, MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PCPolar CORP | Worcester, MA | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
 Polycarbon Industries INC | Ayer, MA | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| Polycarbon Industries, INC. | Leominster, MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PLPolyclad Laminates | Millbury, MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PPPolyfoam Precision Molded Products | Northbridge, MA | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| PCPolymer Concentrates | Clinton, MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PFPolyvinyl Film | Sutton, MA | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| PIPolyworks INC | North Smithfield, RI | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PTPrecision Tape & Label Company INC | Uxbridge, MA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| PWPrecision Wire Shapes | West Brookfield, MA | Primary Metal Manufacturing331222 | — | ◇ UNVERIFIED |
 Quantum Chemical CO Clinton Ma Plant | Clinton, MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| QPQuebecor Printing | Leominster, MA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| RCRalph Curcio CO | Gardner, MA | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| RWRand Whitney Container LLC | Worcester, MA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| RBRau Brothers | Winchendon, MA | Computer and Electronic Product Manufacturing334419 | — | ◇ UNVERIFIED |
| RCRedman Card Clothing | Auburn, MA | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| RPReed & Prince Mfg CO | Worcester, MA | Fabricated Metal Product Manufacturing332722 | — | ◇ UNVERIFIED |
| RRReed Rico - Closed | Holden, MA | Machinery Manufacturing333513 | — | ◇ UNVERIFIED |
| RIRentschler INC | Milford, MA | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| RCRevolutionary Clinics | Fitchburg, MA | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| RPRiley Power INC | Worcester, MA | Fabricated Metal Product Manufacturing332410 | — | ◇ UNVERIFIED |
| RPR.j. Paquette Concrete | Holden, MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| RSRockbestos Suprenant Cable | Clinton, MA | Electrical Equipment, Appliance & Component Manufacturing335929 | — | ◇ UNVERIFIED |
| RCRosenfeld Concrete CORP | Hopedale, MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SESaeilo Enterprises | Worcester, City of, MA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| SESaeilo Enterprises | Worcester, MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| SGSaint Gobain Containers | Milford, MA | Nonmetallic Mineral Product Manufacturing327213 | — | ◇ UNVERIFIED |
| SGSaint Gobain High Performance Materials | Northborough, MA | Nonmetallic Mineral Product Manufacturing327910 | — | ◇ UNVERIFIED |
| SFSaloom Furniture | Gardner, MA | Wood Product Manufacturing321114 | — | ◇ UNVERIFIED |
| SESchott Electronic Packaging | Southbridge, MA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| SFSeaboard Folding Box | Fitchburg, MA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
