| KTK-solv Trailers LLC | Magnolia | TX | — | ◐ LIKELY ACTIVE |
| LCLance Camper Venture | Lancaster | CA | 100–499 | ◐ LIKELY ACTIVE |
| LILeader Industries INC | South El Monte | CA | 100–499 | ◐ LIKELY ACTIVE |
| LLLife Line Emergency Vehicles | Sumner | IA | 100–499 | ◐ LIKELY ACTIVE |
| LLLife Line Emergency Vehicles, INC | Sumner | IA | — | ◐ LIKELY ACTIVE |
| LCLogan Corporation INC | Salyersville | KY | — | ◐ LIKELY ACTIVE |
| MTMack Trucks RVO | Salem | VA | 20–99 | ◐ LIKELY ACTIVE |
| MCMaintainer Corporation of Iowa | Sheldon | IA | 100–499 | ◐ LIKELY ACTIVE |
| MCMaintainer Custom Bodies INC | Rock Rapids | IA | — | ◐ LIKELY ACTIVE |
| MBMarion Body Works Shawano | Shawano | WI | 100–499 | ◐ LIKELY ACTIVE |
| MCMcneilus Co/morgantown Truck Serv Facili | Morgantown | PA | — | ◐ LIKELY ACTIVE |
| MTMcneilus Truck and Manufacturing, INC. | Murfreesboro | TN | — | ◐ LIKELY ACTIVE |
| MSMemphis Shades, INC | Rossville | TN | — | ◐ LIKELY ACTIVE |
| MUMercedes-benz US International - Bibb County Campus | Woodstock | AL | — | ◐ LIKELY ACTIVE |
| MHMeritor Heavy Vehicle Systems, LLC | Florence | KY | — | ◐ LIKELY ACTIVE |
| MSMetalsa Sa De Cv | Owensboro | KY | — | ◐ LIKELY ACTIVE |
| MAMidwest Automotive Designs | Elkhart | IN | 100–499 | ◐ LIKELY ACTIVE |
Miller Industries Towing Equipment, INC. | Chattanooga | TN | — | ◐ LIKELY ACTIVE |
| MKMitsui Kinzoku Catalysts America INC | Frankfort | KY | — | ◐ LIKELY ACTIVE |
| MCMonroe Custom Utility Bodies, INC. | Greenfield | IN | 20–99 | ◐ LIKELY ACTIVE |
| MTMonroe Truck Equipment | De Pere | WI | 20–99 | ◐ LIKELY ACTIVE |
| MOMorgan Olson LLC Loudon | Loudon | TN | 100–499 | ◐ LIKELY ACTIVE |
| MTMorgan Truck Body Ephrata | Ephrata | PA | — | ◐ LIKELY ACTIVE |
| MTMorgan Truck Body LLC MCA | Riverside | CA | 100–499 | ◐ LIKELY ACTIVE |
| MTMorgan Truck Body LLC MFL | Lakeland | FL | 20–99 | ◐ LIKELY ACTIVE |
| MTMorgan Truck Body LLC MOR | Portland | OR | 20–99 | ◐ LIKELY ACTIVE |
| MCMotor Coach Industries, Inc.- Paint Shop | Pembina | ND | — | ◐ LIKELY ACTIVE |
| MMMurakami Manufacturing USA INC | Campbellsville | KY | — | ◐ LIKELY ACTIVE |
| N2Na4 20 Colony Rd Jersey City, Nj | Jersey City | NJ | 20–99 | ◐ LIKELY ACTIVE |
| NDNeapco Drivelines - Belleville, MI | Belleville | MI | 500+ | ◐ LIKELY ACTIVE |
| NTNewman Technology South Carolina INC | Aiken | SC | — | ◐ LIKELY ACTIVE |
| NNNHKI New Mather Metals Inc | Franklin | KY | 100–499 | ◐ LIKELY ACTIVE |
| OEOSW Equipment | Snohomish | WA | 20–99 | ◐ LIKELY ACTIVE |
| PTPacific Truck Equipment | Whittier | CA | 20–99 | ◐ LIKELY ACTIVE |
| PMParkhurst Manufacturing CO. Inc* | Sedalia | MO | 20–99 | ◐ LIKELY ACTIVE |
| PCPenn-ohio Coal CO - Crooked Run Facility | New Philadelphia | OH | — | ◐ LIKELY ACTIVE |
| PTPioneer Truckweld, Inc. | Salem | OR | 20–99 | ◐ LIKELY ACTIVE |
| PWPurpose Wrecker Sales | Wentzville | MO | — | ◐ LIKELY ACTIVE |
| RBReading Body Works INC. | Reading | PA | — | ◐ LIKELY ACTIVE |
| RTReading Term De Llc/sinking Spring E & W Term | Sinking Spring | PA | — | ◐ LIKELY ACTIVE |
| RTReynolds Truck Equipment | Allen | KY | — | ◐ LIKELY ACTIVE |
| RRki | Houston | TX | 100–499 | ◐ LIKELY ACTIVE |
| RSR & S Godwin Truck Body CO LLC | Ivel | KY | — | ◐ LIKELY ACTIVE |
| SDSan Diego | San Diego | CA | 1–19 | ◐ LIKELY ACTIVE |
Scelzi Enterprises INC | Fresno | CA | — | ◐ LIKELY ACTIVE |
| STSchodorf Truck Body & Equipment CO | Columbus | OH | — | ◐ LIKELY ACTIVE |
| SMScranton Manufacturing Company INC Dba Mclaughlin Family Companies Inc, Newway | Booneville | MS | — | ◐ LIKELY ACTIVE |
| SASelective Auto Services, INC. | Leeds | AL | — | ◐ LIKELY ACTIVE |
| SESeoyon E-HWA Interior Systems Alabama, LLC. Montgomery | Montgomery | AL | 100–499 | ◐ LIKELY ACTIVE |
| STService Trucks International, Inc. 877 | Sioux Center | IA | 20–99 | ◐ LIKELY ACTIVE |