| JBJack Boyd Outdoor Camp-dept. of Education | Fishcamp | CA | — | ◇ UNVERIFIED |
| JTJag Tire Service | Fresno | CA | — | ◇ UNVERIFIED |
| JTJag Tire Service | Fresno | CA | — | ◇ UNVERIFIED |
| JTJag Tire Service | Fresno | CA | — | ◇ UNVERIFIED |
| JFJed Francis INC | Bakersfield | CA | — | ◇ UNVERIFIED |
| JBJerett Brooks Racing LLC | Santee | CA | — | ◇ UNVERIFIED |
| JTJersey Transportation and Shipping LLC | Jackson | NJ | — | ◇ UNVERIFIED |
| JEJohnson Electric Motor INC. | Clearfield | UT | — | ◇ UNVERIFIED |
| JUJohn's Used Cars & Wreckers | Eureka | CA | — | ◇ UNVERIFIED |
| JEJoliet Electric Motors LLC | Joliet | IL | — | ◇ UNVERIFIED |
| JEJordan Electric Motors, INC | Sanford | NC | — | ◇ UNVERIFIED |
| JIJwbsk INC. Dba Weaver Electric Company | Denver | CO | — | ◇ UNVERIFIED |
| JMJw Marriott | San Francisco | CA | — | ◇ UNVERIFIED |
| KEKato Engineering INC | Mankato | MN | — | ◇ UNVERIFIED |
| KEKato Engineering - North Mankato | Mankato | MN | — | ◇ UNVERIFIED |
| KCKatolight CORP | Mankato | MN | — | ◇ UNVERIFIED |
| KEKem Equipment INC | Seattle | WA | — | ◇ UNVERIFIED |
| KCKerber-Snyder Corporation | Moorpark | CA | — | ◇ UNVERIFIED |
| KCKern County Raceway Development | Bakersfield | CA | — | ◇ UNVERIFIED |
| KIKims Import and Domestic Auto Parts | Los Angeles | CA | — | ◇ UNVERIFIED |
| KHKraft Heinz-rowe Industries Formerly - Superfund Site 152106 | Sag Harbor | NY | — | ◇ UNVERIFIED |
| KWKumeyaay Wind LLC | Boulevard | CA | — | ◇ UNVERIFIED |
| L3L 3 Communication/westwood CORP Nmp Division | Tulsa | OK | — | ◇ UNVERIFIED |
| LHL3 Harris Maritime Power & Energy Solutions, INC. | Tulsa | OK | — | ◇ UNVERIFIED |
| LCLa City, Dept of Gen Services | Los Angeles | CA | — | ◇ UNVERIFIED |
| LCLa City, Dept of Gen Services, Piper Tec | Los Angeles | CA | — | ◇ UNVERIFIED |
 Lai International INC | Fridley | MN | — | ◇ UNVERIFIED |
| Lai International, INC. | Tempe | AZ | — | ◇ UNVERIFIED |
| LELeeson Electric CORP Neilsville | Neillsville | WI | — | ◇ UNVERIFIED |
| LMLeos Metal Polishing Works LLC | Lynwood | CA | — | ◇ UNVERIFIED |
| LSLeroy Somer North America | Lexington | TN | — | ◇ UNVERIFIED |
| LJLes J Street Generating Station | Lincoln | NE | — | ◇ UNVERIFIED |
| LELin Engineering | Morgan Hill | CA | — | ◇ UNVERIFIED |
| LLitchfield | Litchfield | MN | — | ◇ UNVERIFIED |
| LCLittlejohn-reuland CORP | Vernon | CA | — | ◇ UNVERIFIED |
| LWLm Wind Power | Grand Forks | ND | — | ◇ UNVERIFIED |
| LWLm Windpower Blades (usa) INC. | Little Rock | AR | — | ◇ UNVERIFIED |
| LGLower Granite Dam and Locks Usace | Pomeroy | WA | — | ◇ UNVERIFIED |
| LELt Electric&lighting INC Dba Lt Generators | Van Nuys | CA | — | ◇ UNVERIFIED |
| MAMac Automotive | Wasco | CA | — | ◇ UNVERIFIED |
| MHMact Health Board, INC. | Mariposa | CA | — | ◇ UNVERIFIED |
| MMadelia | Madelia | MN | — | ◇ UNVERIFIED |
| MIMagicall INC | Camarillo | CA | — | ◇ UNVERIFIED |
| MPMaguire Properties-335 S. Grand LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
| MPMaguire Properties - 355 S Grand LLC | Los Angeles | CA | — | ◇ UNVERIFIED |
| MIMaine Industrial Repair Service INC | Augusta | ME | — | ◇ UNVERIFIED |
| MEMainspring Energy INC | Menlo Park | CA | — | ◇ UNVERIFIED |
| MRMajor Rv and Auto Sales | Hesperia | CA | — | ◇ UNVERIFIED |
| MEMarathon Electric Co-marathon Electric CO | West Plains | MO | — | ◇ UNVERIFIED |
| MEMarathon Electric Manufacturing CORP | Lima | OH | — | ◇ UNVERIFIED |
