| 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 |
| MIMarine Industries Nw State | Tacoma | WA | — | ◇ UNVERIFIED |
| MYMarinemax Yacht Service - Dania | Dania Beach | FL | — | ◇ UNVERIFIED |
| MMMarine Metal, INC. | Brownsville | TX | — | ◇ UNVERIFIED |
| MPMarine Power Services, Inc. | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| MRMarine Repair & Maintenance, INC. | North Charleston | SC | — | ◇ UNVERIFIED |
| MSMarine Service Dock | Port Isabel | TX | — | ◇ UNVERIFIED |
| MSMarine Service Specialties, INC. | Rainier | OR | — | ◇ UNVERIFIED |
| MSMarine Solutions Incorporated | Dania Beach | FL | — | ◇ UNVERIFIED |
| MSMarine Specialty Painting INC | Jacksonville | FL | — | ◇ UNVERIFIED |
| MSMarine Specialty Painting INC | Mayport | FL | — | ◇ UNVERIFIED |
| MSMarine Systems, INC. | Portland | OR | — | ◇ UNVERIFIED |
| MLMarisco LTD | Honolulu | HI | — | ◇ UNVERIFIED |
| MMMark Marine Service, INC. | Camas | WA | — | ◇ UNVERIFIED |
| MLMarlow-hunter LLC | Alachua | FL | — | ◇ UNVERIFIED |
| MMMarlow Merrill Stevens, LLC | Miami | FL | — | ◇ UNVERIFIED |
| MLMarmac LLC - Mcdonough Marine Service - Belle Chasse Facility | Belle Chasse | LA | — | ◇ UNVERIFIED |
| MMMarrotta Maritime Services LLC | Oceanport | NJ | — | ◇ UNVERIFIED |
| MBMass Bay Lines | Chelsea | MA | — | ◇ UNVERIFIED |
| MCMass Contracting | New Bedford | MA | — | ◇ UNVERIFIED |
 Master Boat Builders, Inc.-shell Belt Road | Coden | AL | — | ◇ UNVERIFIED |
| MMMaster Marine INC | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| MRMayship Repair-3075 Richmond Terr | Staten Island | NY | — | ◇ UNVERIFIED |
| MMMCB Marine LLC | Sherman | CT | — | ◇ UNVERIFIED |
| MMMcculley Marine Services, INC. | Fort Pierce | FL | — | ◇ UNVERIFIED |
| MYMcmillen Yachts INC | Portsmouth | RI | — | ◇ UNVERIFIED |
| MDM. D. Moody & Sons, INC. | Jacksonville | FL | — | ◇ UNVERIFIED |
| MBMerritt's Boat & Engine Works | Pompano Beach | FL | — | ◇ UNVERIFIED |
 Metal Trades: Cooper River | North Charleston | SC | — | ◇ UNVERIFIED |
| MMMetan Marine Restoration, Inc. | Lakeville | MA | — | ◇ UNVERIFIED |
| MMMetan Marine Restoration, Inc. | Halifax | MA | — | ◇ UNVERIFIED |
| MMMetro Machine Corporation | Portsmouth | VA | — | ◇ UNVERIFIED |
| MMMf&b Marine, LLC | Norfolk | VA | — | ◇ UNVERIFIED |
| MSMhi Ship Repair | Norfolk | VA | — | ◇ UNVERIFIED |
| MMMicronesian Marine INC | Hagatna | GU | — | ◇ UNVERIFIED |
| MSM.i.c. Services LLC | Houston | TX | — | ◇ UNVERIFIED |
| MSMidwest Stone Dock | Oregon | OH | — | ◇ UNVERIFIED |
| MMMillennium Marine Usa, LLC | Eastport | ME | — | ◇ UNVERIFIED |
 Miller Marine - Nbpl | San Diego | CA | — | ◇ UNVERIFIED |
| Miller Marine - Nbsd | San Diego | CA | — | ◇ UNVERIFIED |
| Miller Marine Yacht Service, I | Southport | FL | — | ◇ UNVERIFIED |
| MMMillway Marina Service | South Yarmouth | MA | — | ◇ UNVERIFIED |
| MDM&m Diving | Marinette | WI | — | ◇ UNVERIFIED |
| MPM&M Powersports LLC | Dalton | PA | — | ◇ UNVERIFIED |
| MNM & N of Alabama | Bon Secour | AL | — | ◇ UNVERIFIED |
| MAModern American Recycling Service INC | Gibson | LA | — | ◇ UNVERIFIED |
| MMModern Mud | Alameda | CA | — | ◇ UNVERIFIED |
| MMModule Manufacturing Facility 3 | Mobile | AL | — | ◇ UNVERIFIED |
| MEMoran Environmental Recovery | Mayport | FL | — | ◇ UNVERIFIED |
| MYMorris Yacht Inc-trenton | Trenton | ME | — | ◇ UNVERIFIED |
| MMMountain Marine Industries, INC. | Commerce City | CO | — | ◇ UNVERIFIED |
| MMMr Marine Boatworks LLC | Vero Beach | FL | — | ◇ UNVERIFIED |
| MAMurray American River Towing, INC. | East Millsboro | PA | — | ◇ UNVERIFIED |
| MMMwr Marina | Panama City Beach | FL | — | ◇ UNVERIFIED |
| MHMy Huntress | Alameda | CA | — | ◇ UNVERIFIED |
| NNassco | San Diego | CA | — | ◇ UNVERIFIED |
| NNassco | San Diego | CA | — | ◇ UNVERIFIED |
| NCNassco C Street Facility | Chula Vista | CA | — | ◇ UNVERIFIED |
| NHNassco-norfolk's Harper Avenue Yard | Portsmouth | VA | — | ◇ UNVERIFIED |
| NMNational Maintenance and Repair | Hartford | IL | — | ◇ UNVERIFIED |
