| LWLabor Works | Vancouver | WA | — | ◇ UNVERIFIED |
| LGLa Gasification Facility I LLC - La Gasi | New Orleans | LA | — | ◇ UNVERIFIED |
| LCLake Champlain Transportation Company (burlington) | Burlington | VT | — | ◇ UNVERIFIED |
| LCLake Charles Fractionator | Sulphur | LA | — | ◇ UNVERIFIED |
| LLLake Lite, INC. | Fort Wayne | IN | — | ◇ UNVERIFIED |
| LMLake Michigan Boat Basin & Stormwater System | Indiantown | FL | — | ◇ UNVERIFIED |
| LRLakeshore Railcar Services LLC | East Chicago | IN | — | ◇ UNVERIFIED |
| LALalizas / Alexander LLC Louisiana | Houma | LA | — | ◇ UNVERIFIED |
| LBLandry Boat Works, INC. | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| LSLarson's Shipyard | Newport Beach | CA | — | ◇ UNVERIFIED |
| LSLarsons Shipyard LLC | Newport Beach | CA | — | ◇ UNVERIFIED |
| LMLauderdale Marina INC | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| LSLeevac Shipyards Jennings, LLC | Jennings | LA | — | ◇ UNVERIFIED |
| LSLemont Shipbuilding & Repair CO Yard 64 | Lemont | IL | — | ◇ UNVERIFIED |
| LBLighthouse Boatyard and Marina | Ponce Inlet | FL | — | ◇ UNVERIFIED |
| LMList Marine, INC. | Sausalito | CA | — | ◇ UNVERIFIED |
| LMLockheed Martin | Virginia Beach | VA | — | ◇ UNVERIFIED |
| LMLockheed Martin Ms2 | Jacksonville | FL | — | ◇ UNVERIFIED |
| LSLouisiana Scrap Metal Recycling Lake Charles, LLC | Lake Charles | LA | — | ◇ UNVERIFIED |
| LTLpi Technical Services | Chesapeake | VA | — | ◇ UNVERIFIED |
| LMLv Marine Services INC | Boston | MA | — | ◇ UNVERIFIED |
 Lyon Shipyard | Norfolk | VA | — | ◇ UNVERIFIED |
| Lyon Shipyard | Norfolk | VA | — | ◇ UNVERIFIED |
| Lyon Shipyard Incorporated - Sealift Drydock | Norfolk | VA | — | ◇ UNVERIFIED |
| MIMadden Industrial Craftsmen INC. | Portland | OR | — | ◇ UNVERIFIED |
| MPMagpie Property Holdings LLC | Chula Vista | CA | — | ◇ UNVERIFIED |
| MYMaine Yacht Service | Newcastle | ME | — | ◇ UNVERIFIED |
| MIMain Industries INC | Jacksonville | FL | — | ◇ UNVERIFIED |
 Main Industries, INC. | North Charleston | SC | — | ◇ UNVERIFIED |
| Main Industries, INC. | Norfolk | VA | — | ◇ UNVERIFIED |
| MMMako Marine International INC | Opa Locka | FL | — | ◇ UNVERIFIED |
| MIMalin International Ship Repair & Drydock, INC. | Galveston | TX | — | ◇ UNVERIFIED |
| MIMalin International Ship Repair & Drydock, INC. | Galveston | TX | — | ◇ UNVERIFIED |
| MCMallory Compressor Site - Paradis Field | Paradis | LA | — | ◇ UNVERIFIED |
| MPMan Primeserv La | Carson | CA | — | ◇ UNVERIFIED |
| MBMarco Building | Seattle | WA | — | ◇ UNVERIFIED |
| MCMar Com INC | Vancouver | WA | — | ◇ UNVERIFIED |
 Marcom Services LLC | Norfolk | VA | — | ◇ UNVERIFIED |
 Mare Island Dry Dock | Vallejo | CA | — | ◇ UNVERIFIED |
| MPMarina Pointe | Tampa | FL | — | ◇ UNVERIFIED |
| MRMarina Road Boat Yard | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| MAMarine and Industrial Services INC. | Alameda | CA | — | ◇ UNVERIFIED |
| MEMarine Exhaust Systems INC | Riviera Beach | FL | — | ◇ UNVERIFIED |
| MFMarine Flooring, LLC | Pascagoula | MS | — | ◇ UNVERIFIED |
| MFMarine Fluid Systems INC | Seattle | WA | — | ◇ UNVERIFIED |
 Marine Group Boat Works | San Diego | CA | — | ◇ UNVERIFIED |
| Marine Group Boat Works - Chula Vista (fmrly South Bay Boatyard) | Chula Vista | CA | — | ◇ UNVERIFIED |
| Marine Group Boat Works - National City | National City | CA | — | ◇ UNVERIFIED |
| MHMarine Hydraulics International | Norfolk | VA | — | ◇ UNVERIFIED |
| MIMarine & Industrial Coatings LLC | Portsmouth | VA | — | ◇ UNVERIFIED |
