| MBMerritt's Boat & Engine Works | Pompano Beach | FL | — | ◇ UNVERIFIED |
| MMMhm Marine, LLC | Bladenboro | NC | — | ◇ UNVERIFIED |
 Miller Marine Yacht Service, I | Southport | FL | — | ◇ UNVERIFIED |
| MMM M Flechas Shipyard Company | Pascagoula | MS | — | ◇ UNVERIFIED |
| MNM & N of Alabama | Bon Secour | AL | — | ◇ UNVERIFIED |
| MSMobile Shipbuilding & Repair | Mobile | AL | — | ◇ UNVERIFIED |
| MEMoran Environmental Recovery | Mayport | FL | — | ◇ UNVERIFIED |
| MYMorris Yacht Inc-trenton | Trenton | ME | — | ◇ UNVERIFIED |
| NANaval Air Sta Agana | Agana | GU | — | ◇ UNVERIFIED |
| NCNaval Coating INC | San Diego | CA | — | ◇ UNVERIFIED |
| NSNaval Station Pascagoula | Pascagoula | MS | — | ◇ UNVERIFIED |
| NBNelson Boatyard INC. | Gulf Shores | AL | — | ◇ UNVERIFIED |
| NMNewcastle Marine, INC | Newcastle | ME | — | ◇ UNVERIFIED |
| NYNew York Shipyard CORP. | Brooklyn | NY | — | ◇ UNVERIFIED |
| NDNorfolk Dredging Company | Chesapeake | VA | — | ◇ UNVERIFIED |
| NSNorfolk Ship Repair & Drydock | Norfolk | VA | — | ◇ UNVERIFIED |
| NANorth American Fabricators LLC | Houma | LA | — | ◇ UNVERIFIED |
| OBOasis Boat Yard | Saint Augustine | FL | — | ◇ UNVERIFIED |
| OJOld Jb LLC | Jeffersonville | IN | — | ◇ UNVERIFIED |
| OMOlsen Marine Service, INC | Fort Myers Beach | FL | — | ◇ UNVERIFIED |
| OMOsprey Marine Composites INC | Tracys Landing | MD | — | ◇ UNVERIFIED |
 Pacific Shipyards International | Honolulu | HI | — | ◇ UNVERIFIED |
| P6Par 61 Marine Repair LLC - Par 61 Marine | Port Allen | LA | — | ◇ UNVERIFIED |
| PEPaul E Luke Boat Yard | East Boothbay | ME | — | ◇ UNVERIFIED |
| PIPelican Island Yard | Galveston | TX | — | ◇ UNVERIFIED |
| PMPemaquid Marine | New Harbor | ME | — | ◇ UNVERIFIED |
| PSPhilly Shipyard INC / Phila | Philadelphia | PA | — | ◇ UNVERIFIED |
| PPPlaquemines Parish Government - Empire Shipyard | Empire | LA | — | ◇ UNVERIFIED |
| PAPort Allen Marine Services | Chesapeake | VA | — | ◇ UNVERIFIED |
| PAPort Angeles Marine INC | Port Angeles | WA | — | ◇ UNVERIFIED |
| PHPort Hueneme Support Facility | Oxnard | CA | — | ◇ UNVERIFIED |
| POPort of Iberia | New Iberia | LA | — | ◇ UNVERIFIED |
| POPort of Pensacola Paving Rail Rehab Project | Pensacola | FL | — | ◇ UNVERIFIED |
| POPort of San Francisco | San Francisco | CA | — | ◇ UNVERIFIED |
| PMProgressive Marine Services INC | Saint Petersburg | FL | — | ◇ UNVERIFIED |
| PMPromet Marine Services | Providence | RI | — | ◇ UNVERIFIED |
| QSQed Systems INC | Mayport | FL | — | ◇ UNVERIFIED |
| QSQed Systems INC | Jacksonville | FL | — | ◇ UNVERIFIED |
| QSQed Systems INC | Atlantic Beach | FL | — | ◇ UNVERIFIED |
| QCQuality Coatings of Virginia INC. | Chesapeake | VA | — | ◇ UNVERIFIED |
| QIQuartermoon INC | Portsmouth | RI | — | ◇ UNVERIFIED |
| RMReedsport Machine & Fabrication‎ | Winchester Bay | OR | — | ◇ UNVERIFIED |
| RRResource Recycling Technologies | Seattle | WA | — | ◇ UNVERIFIED |
| RDRichmond Drydock CO | Richmond | CA | — | ◇ UNVERIFIED |
| RMRiverhawk Marine, LLC | Tampa | FL | — | ◇ UNVERIFIED |
| RIRoscioli International, INC. | Bradenton | FL | — | ◇ UNVERIFIED |
| RMRowan Marine Facility | Sabine Pass | TX | — | ◇ UNVERIFIED |
| SBSause Bros., INC. | Coos Bay | OR | — | ◇ UNVERIFIED |
| SBScarano Boat Building | Albany | NY | — | ◇ UNVERIFIED |
| SMSeaark Marine, INC. | Monticello | AR | — | ◇ UNVERIFIED |
| SMSeabrook Marine | New Orleans | LA | — | ◇ UNVERIFIED |
| SPSeattle Port Maritime Industrial Cent | Seattle | WA | — | ◇ UNVERIFIED |
| SBSeaview Boatyard West | Seattle | WA | — | ◇ UNVERIFIED |
| SESeaview East Boatyard | Seattle | WA | — | ◇ UNVERIFIED |
| SRSevern River Marina | Hayes | VA | — | ◇ UNVERIFIED |
| STShark Tech LLC | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| SIShipyard in Boothbay Harbor L | Boothbay Harbor | ME | — | ◇ UNVERIFIED |
| SKSiesta Key Moorings LLC Dba Siesta Key Marina | Sarasota | FL | — | ◇ UNVERIFIED |
| SISignal International Texas South Yard | Sabine Pass | TX | — | ◇ UNVERIFIED |
| SMSims Metal - 242 Allens Avenue | Providence | RI | — | ◇ UNVERIFIED |
| SHSnug Harbor Marine, INC | Madeira Beach | FL | — | ◇ UNVERIFIED |
| SBSouth Bay Sand Blasting and Tank Cleaning | Portsmouth | VA | — | ◇ UNVERIFIED |
| SRSoutheast Regional Maint Center (sermc) | Mobile | AL | — | ◇ UNVERIFIED |
| SRSoutheast Regional Maint Center (sermc) | Mobile | AL | — | ◇ UNVERIFIED |
| SDSouthern Drydock, INC. | Green Cove Springs | FL | — | ◇ UNVERIFIED |
| SDSouthern Drydock, INC. | Jacksonville | FL | — | ◇ UNVERIFIED |
| SPSouth Port Marine | South Portland | ME | — | ◇ UNVERIFIED |
| SYSouthport Yachts, LLC | Gardiner | ME | — | ◇ UNVERIFIED |
| SMSouthwest Marine INC | Terminal Island | CA | — | ◇ UNVERIFIED |
| SHSpruce Head Marine INC | Spruce Head | ME | — | ◇ UNVERIFIED |
| SYStabbert Yacht and Ship LLC | Seattle | WA | — | ◇ UNVERIFIED |
| SSteelcoast | Brownsville | TX | — | ◇ UNVERIFIED |
| SISteelways, INC. | Newburgh | NY | — | ◇ UNVERIFIED |
| SJSt. Johns Ship Building INC | Palatka | FL | — | ◇ UNVERIFIED |
| SMSundial Marine Construction & Repair | Troutdale | OR | — | ◇ UNVERIFIED |
| SLSuperior Labor Services-barge Maintenance | Houma | LA | — | ◇ UNVERIFIED |
| SMSupreme Manufacturing, LLC | Mountain Home | AR | — | ◇ UNVERIFIED |
| STSurface Technologies Corporation | Atlantic Bch | FL | — | ◇ UNVERIFIED |
| STSurface Technologies Corporation- Naval Base San Diego 32nd St | San Diego | CA | — | ◇ UNVERIFIED |
| SSSwift Ships | Jeanerette | LA | — | ◇ UNVERIFIED |
| SHSws Holdings Pasadena | Houston | TX | — | ◇ UNVERIFIED |
| TPTci Packaging LLC | New Orleans | LA | — | ◇ UNVERIFIED |
| TCTecnico Corporation | Atlantic Beach | FL | — | ◇ UNVERIFIED |
| TCTecnico Corporation | Chickasaw | AL | — | ◇ UNVERIFIED |
| TITextron INC - Textron Marine and Land Systems | New Orleans | LA | — | ◇ UNVERIFIED |
| TSThe Shipyard LLC | Hoquiam | WA | — | ◇ UNVERIFIED |
| TSThe Shop | Tallahassee | FL | — | ◇ UNVERIFIED |
| TMThoma-sea Marine Constructors, LLC | Houma | LA | — | ◇ UNVERIFIED |
| TMThree Mile Drydock and Repair LLC | Mobile | AL | — | ◇ UNVERIFIED |
| TMTracker Marine Bolivar | Bolivar | MO | — | ◇ UNVERIFIED |
| TBTt Barge Svcs Mi 237 | Port Allen | LA | — | ◇ UNVERIFIED |
| TTT T Coatings LLC | Westwego | LA | — | ◇ UNVERIFIED |
| UDUnion Dry Dock & Repair CO | Hoboken | NJ | — | ◇ UNVERIFIED |
| UMUniversal Marine Center INC | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| UAUS Army Coe - Portland Moorings | Portland | OR | — | ◇ UNVERIFIED |
| UAU.s. Army Corps of Engineers - Ensley Engineer Yard | Memphis | TN | — | ◇ UNVERIFIED |
| UAUS Army Wsmc Pier 23 | Tacoma | WA | — | ◇ UNVERIFIED |
| UCU.s. Coast Guard Base Galveston | Galveston | TX | — | ◇ UNVERIFIED |
| UCU.s. Coast Guard South Portland Base | South Portland | ME | — | ◇ UNVERIFIED |
| UTUsdol Tongue Point Job Corps Center | Astoria | OR | — | ◇ UNVERIFIED |
