| MCModineer Coatings Division South | South Bend | IN | — | ◇ UNVERIFIED |
 Modine Manufacturing CO | Clinton | TN | — | ◇ UNVERIFIED |
| MPMonitor Products INC | Hauppauge | NY | — | ◇ UNVERIFIED |
| MTMonroe Towmaster LLC | Litchfield | MN | — | ◇ UNVERIFIED |
| MWMoran Welding INC Dba Brooks Brothers Trailers | Troy | MO | — | ◇ UNVERIFIED |
| MPMorgan Products | Valencia | CA | — | ◇ UNVERIFIED |
| MIMoritz International INC. (0370010048) | Mansfield | OH | — | ◇ UNVERIFIED |
| MIMor/ryde International INC | Elkhart | IN | — | ◇ UNVERIFIED |
| MSM. Swift & Sons Gold Leaf | Hartford | CT | — | ◇ UNVERIFIED |
| NMNacco Materials Handling Group INC | Danville | IL | — | ◇ UNVERIFIED |
| NMNambe Mills, INC. | Espanola | NM | — | ◇ UNVERIFIED |
| NPNanoprecision Products | El Segundo | CA | — | ◇ UNVERIFIED |
| NMNci Mfg, INC. | Scottsboro | AL | — | ◇ UNVERIFIED |
| NCNc-m Chassis Systems, LLC | New Castle | IN | — | ◇ UNVERIFIED |
| NPNickelson Plastics INC | Osceola | WI | — | ◇ UNVERIFIED |
| NINmi Industrial Holdings INC | Sacramento | CA | — | ◇ UNVERIFIED |
| NINorcold INC * | Gettysburg | OH | — | ◇ UNVERIFIED |
| NPNorthern Plains Steel CO | Fargo | ND | — | ◇ UNVERIFIED |
| NMNorth Marina Bayside Abw Site | Everett | WA | — | ◇ UNVERIFIED |
| NINovatec INC | Brooklyn | MD | — | ◇ UNVERIFIED |
| NFNuair Filter CO LLC | Normal | IL | — | ◇ UNVERIFIED |
| NENu-life Environmental INC | Easley | SC | — | ◇ UNVERIFIED |
| NTNwl Transformers, INC. | Florence | NJ | — | ◇ UNVERIFIED |
| OSOakland Stamping LLC | Detroit | MI | — | ◇ UNVERIFIED |
| OROak Ridge Loans INC | Oak Ridge | TN | — | ◇ UNVERIFIED |
| OBO B I Linings | Chocowinity | NC | — | ◇ UNVERIFIED |
| OSO'neal Steel INC | Houston | TX | — | ◇ UNVERIFIED |
| OSO'neal Steel, INC. | Indianapolis | IN | — | ◇ UNVERIFIED |
| OSO'neal Steel INC I | Greensboro | NC | — | ◇ UNVERIFIED |
| OGOwens-brockway Glass Containers INC | Godfrey | IL | — | ◇ UNVERIFIED |
| OMOxford Manufacturing, LLC | Selma | AL | — | ◇ UNVERIFIED |
| PWPaccar Winch INC / Broken Arrow Winch Hoist Manufacturing | Broken Arrow | OK | — | ◇ UNVERIFIED |
| PAPace American, INC. | Bristol | IN | — | ◇ UNVERIFIED |
| POPacific Office Automation | Seattle | WA | — | ◇ UNVERIFIED |
| POPaddock of California | Rock Hill | SC | — | ◇ UNVERIFIED |
| PUPandrol USA LP | Bridgeport | NJ | — | ◇ UNVERIFIED |
| PMParagon Machine Company, INC. | Saint Petersburg | FL | — | ◇ UNVERIFIED |
| PHParker Hannifin - Airtek | Lancaster | NY | — | ◇ UNVERIFIED |
| PHParker Hannifin CORP | Lithia Springs | GA | — | ◇ UNVERIFIED |
| PJPaterson James M | Totowa | NJ | — | ◇ UNVERIFIED |
| PEPatrick Enterprises Corporation | Pembroke | VA | — | ◇ UNVERIFIED |
| PBPaul B Zimmerman INC | Lititz | PA | — | ◇ UNVERIFIED |
| PCPcc Composites | Frederick | CO | — | ◇ UNVERIFIED |
| PCPcc Composites.cn | Longmont | CO | — | ◇ UNVERIFIED |
| PEPeerless Energy Systems | Omaha | NE | — | ◇ UNVERIFIED |
| PTPeerless Tube CO INC | Bloomfield | NJ | — | ◇ UNVERIFIED |
 Penco Products INC | Hamilton | NC | — | ◇ UNVERIFIED |
| PEPentair Electronic Packaging | Warwick | RI | — | ◇ UNVERIFIED |
| PAPerfect Air Control LLC / Metal Industries LLC of Nc | Marion | NC | — | ◇ UNVERIFIED |
| PCPerformance Contracting | Pasadena | TX | — | ◇ UNVERIFIED |
| PMPerkins Machine CO | Warren | MA | — | ◇ UNVERIFIED |
| POPeterbilt of Shreveport | Bossier City | LA | — | ◇ UNVERIFIED |
| PIPetersen INC | Pocatello | ID | — | ◇ UNVERIFIED |
| PBPitney Bowes, INC. Stamford Facility | Stamford | CT | — | ◇ UNVERIFIED |
| PTPj Trailers | Sumner | TX | — | ◇ UNVERIFIED |
| PSPower Solutions International | Wood Dale | IL | — | ◇ UNVERIFIED |
| PCPrecision Coatings INC | Cleveland | OH | — | ◇ UNVERIFIED |
| PFPrecision Fabricators INC | Stuarts Draft | VA | — | ◇ UNVERIFIED |
| PIPrecision INC | Corning | IA | — | ◇ UNVERIFIED |
| PMPrecision Metalwork INC | Goodlettsville | TN | — | ◇ UNVERIFIED |
| PWPrecision Wire Products | Los Angeles | CA | — | ◇ UNVERIFIED |
| PFPrime Fabrication INC | San Juan Capistrano | CA | — | ◇ UNVERIFIED |
| PWPrime Wheel | Carson | CA | — | ◇ UNVERIFIED |
| PMPulse Medical INC | Davie | FL | — | ◇ UNVERIFIED |
| PPyrotek | Tulsa | OK | — | ◇ UNVERIFIED |
| QCQuality Corporation | Denver | CO | — | ◇ UNVERIFIED |
| QFQuality Frames, INC. | Elkhart | IN | — | ◇ UNVERIFIED |
| QPQuality Product Finishing | Houston | TX | — | ◇ UNVERIFIED |
| QCQualserv CORP - Kansas City Div | Kansas City | MO | — | ◇ UNVERIFIED |
| QMQuemetco Metals LTD INC. | Irving | TX | — | ◇ UNVERIFIED |
| QPQuincy Products | Quincy | MI | — | ◇ UNVERIFIED |
| RWRalph's Welding, INC. | Russellville | AR | — | ◇ UNVERIFIED |
| RLRay Labbe & Sons, INC. | Bowdoin | ME | — | ◇ UNVERIFIED |
| RHRealbark Hunting Systems INC | Henderson | TX | — | ◇ UNVERIFIED |
| RRRemy Reman, LLC | Taylorsville | MS | — | ◇ UNVERIFIED |
| RCRex Cut Products Incorporated | Fall River, City of | MA | — | ◇ UNVERIFIED |
| RMRhino Metals INC | Caldwell | ID | — | ◇ UNVERIFIED |
| RCRol-lift Corporation | Little Rock | AR | — | ◇ UNVERIFIED |
| SSSamuel, Son & Company (usa) INC. | Heath | OH | — | ◇ UNVERIFIED |
| SMSandvik Mining & Construction CO | Bristol | VA | — | ◇ UNVERIFIED |
| SCSchwab Corporation | Cannelton | IN | — | ◇ UNVERIFIED |
| SEScott Equipment CO | New Prague | MN | — | ◇ UNVERIFIED |
| SEScott Equipment Company | Arlington | MN | — | ◇ UNVERIFIED |
| SCSelectivend CORP | Waukee | IA | — | ◇ UNVERIFIED |
| SDServ-all Die & Tool CO. | Crystal Lake | IL | — | ◇ UNVERIFIED |
| SIShakespeare, INC Dba Embree Marine | Saint Petersburg | FL | — | ◇ UNVERIFIED |
| STSherer Truck Equipment INC | Riverside | MO | — | ◇ UNVERIFIED |
| SMSinister Mfg Company INC | Roseville | CA | — | ◇ UNVERIFIED |
| SLS L Auburn INC | Auburn | NY | — | ◇ UNVERIFIED |
| STSmiths Tubular Systems | Laconia | NH | — | ◇ UNVERIFIED |
| SMSmtc Manufacturing CORP of Massachusetts | Franklin | MA | — | ◇ UNVERIFIED |
| SCSo Cal Carbide Cutting Tools CO INC | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| SCSolomon Corporation - Flandreau | Flandreau | SD | — | ◇ UNVERIFIED |
| SPSouriau Paande Sequim | Sequim | WA | — | ◇ UNVERIFIED |
| SISouthco Ind INC | Shelby | NC | — | ◇ UNVERIFIED |
| SMSouthern Metal Processing Company | Oxford | AL | — | ◇ UNVERIFIED |
| SMSouthern Miscellaneous Columbia LLC | West Columbia | SC | — | ◇ UNVERIFIED |
| SESpartan Erv | Brandon | SD | — | ◇ UNVERIFIED |
| SMSpartech Marine Industries Florida | Rockledge | FL | — | ◇ UNVERIFIED |
| SFSpecial Fab & Machine, INC. | Lexington | NC | — | ◇ UNVERIFIED |
