 Lippert Components Manufacturing Incorporated Plant 149 | New Paris | IN | — | ◇ UNVERIFIED |
| LSLiving Spaces Manufacturing | La Mirada | CA | — | ◇ UNVERIFIED |
| LFLloyd Flanders Industries INC | Menominee | MI | — | ◇ UNVERIFIED |
| LLLowcountry Legends LLC | Hilton Head Island | SC | — | ◇ UNVERIFIED |
| LLLowcountry Legends LLC | Conway | SC | — | ◇ UNVERIFIED |
| LALuis Alcala | Dallas | TX | — | ◇ UNVERIFIED |
| LSLuis Sifuentes Dba Luis Finisher | Costa Mesa | CA | — | ◇ UNVERIFIED |
| LMLzb Manufacturing INC | Monroe | MI | — | ◇ UNVERIFIED |
| MOMac Operations LLC | Cincinnati | OH | — | ◇ UNVERIFIED |
| MWMagic Woods INC | Phoenix | AZ | — | ◇ UNVERIFIED |
| MFMansfield Furniture Mfg. | Baldwin Park | CA | — | ◇ UNVERIFIED |
| MCMarge Carson | Rosemead | CA | — | ◇ UNVERIFIED |
| MAMark Anthony INC Dino of Cali | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| MDMark David, a Division of Baker, Knapp and Tu | High Point | NC | — | ◇ UNVERIFIED |
| MCMarquis Contract Corporation | High Point | NC | — | ◇ UNVERIFIED |
| MFMastercraft Furniture INC | Stayton | OR | — | ◇ UNVERIFIED |
| MXMattress Xpress | Boynton Beach | FL | — | ◇ UNVERIFIED |
| MHMax Home, LLC | Fulton | MS | — | ◇ UNVERIFIED |
| MHMax Home, LLC | Fulton | MS | — | ◇ UNVERIFIED |
| MHMax Home, LLC | Fulton | MS | — | ◇ UNVERIFIED |
| MHMax Home, LLC. | Sulligent | AL | — | ◇ UNVERIFIED |
| MSMayer & Son INC | Johnson City | NY | — | ◇ UNVERIFIED |
| MMMccreary Modern, INC | Lenoir | NC | — | ◇ UNVERIFIED |
| MMMccreary Modern, INC. - Upholstery Plant | Lenoir | NC | — | ◇ UNVERIFIED |
| MMMccreary Modern, INC. - Upholstery Plant | Lenoir | NC | — | ◇ UNVERIFIED |
| MMMccreary Modern - Mcsew | Newton | NC | — | ◇ UNVERIFIED |
| MBMegan Blake Industries, INC. Dba Frameco, INC. | Newton | NC | — | ◇ UNVERIFIED |
| MBMeghan Blake Industries, INC. Dba Frameco | Newton | NC | — | ◇ UNVERIFIED |
| MIMenage INC | Indio | CA | — | ◇ UNVERIFIED |
| MFMetropolitan Furniture Corpora | Burlingame | CA | — | ◇ UNVERIFIED |
| MNMichael Nicholas Design INC | Buena Park | CA | — | ◇ UNVERIFIED |
| MTMichael Thomas Furniture, INC. | Liberty | NC | — | ◇ UNVERIFIED |
| MGMitchell Gold | Hiddenite | NC | — | ◇ UNVERIFIED |
| MSMotorized Solutions | Huntingdon Valley | PA | — | ◇ UNVERIFIED |
| MCMoyes Custom Furniture INC | Anaheim | CA | — | ◇ UNVERIFIED |
| MPM&S Precision Components LLC | Lenoir | NC | — | ◇ UNVERIFIED |
| MPM&S Precision Components LLC | Lenoir | NC | — | ◇ UNVERIFIED |
| MIMunro International, INC. | Gainesville | FL | — | ◇ UNVERIFIED |
| NHNathan Hunter Design, LLC | Bloomington | IN | — | ◇ UNVERIFIED |
| NONational Office Furniture- Danville | Danville | KY | — | ◇ UNVERIFIED |
| NLNerdlife LLC | Hastings | NE | — | ◇ UNVERIFIED |
| NFNewport Furniture Company INC | New Albany | MS | — | ◇ UNVERIFIED |
| NVNew Vision Furniture INC. | Opa Locka | FL | — | ◇ UNVERIFIED |
| NCNigro Cleaners/trafford | Trafford | PA | — | ◇ UNVERIFIED |
| NCNorwalk Custom Order Furniture (0339020083) | Norwalk | OH | — | ◇ UNVERIFIED |
| NNNorwegian Northwest LLC | Seattle | WA | — | ◇ UNVERIFIED |
| ONOak North Manufacturing INC | Negaunee | MI | — | ◇ UNVERIFIED |
| OAO and G Studio | Warren | RI | — | ◇ UNVERIFIED |
| OHOld Hickory Tannery INC | Newton | NC | — | ◇ UNVERIFIED |
| OROliver Restoration Inc | Ponchatoula | LA | — | ◇ UNVERIFIED |
