| LILignetics Incorporated | Kenbridge | VA | — | ◇ UNVERIFIED |
| LOLignetics of Great Lakes LLC | Hayward | WI | — | ◇ UNVERIFIED |
| LOLignetics of New England - Schuyler | Schuyler | NY | — | ◇ UNVERIFIED |
| LOLignetics of New England/youngsville | Youngsville | PA | — | ◇ UNVERIFIED |
| LHLindsay Hardwoods INC. | Farmville | VA | — | ◇ UNVERIFIED |
| LLLion Lumber, LLC | Louisiana | MO | — | ◇ UNVERIFIED |
| LLLipinski Logging & Lumber | Youngsville | PA | — | ◇ UNVERIFIED |
| LRLittle River Hardwoods INC | Wilton | AR | — | ◇ UNVERIFIED |
| LRLittle River Millwork INC | Ashdown | AR | — | ◇ UNVERIFIED |
| LBLittrell Bros Lumber CO | Vinemont | AL | — | ◇ UNVERIFIED |
| LLLittrell Lumber Mill, INC. | Decatur | AL | — | ◇ UNVERIFIED |
| LJL J Hughes & Sons INC | Summersville | WV | — | ◇ UNVERIFIED |
| LLLkl Lumber Company INC | Oakman | AL | — | ◇ UNVERIFIED |
| LJLl Johnson Lumber Mfg CO | Charlotte | MI | — | ◇ UNVERIFIED |
| LLL & L Lumber Co., INC | Huntsville | AL | — | ◇ UNVERIFIED |
| LKLoad King Mfg | Jacksonville | FL | — | ◇ UNVERIFIED |
| LLLodi Lumber CO | Lodi | OH | — | ◇ UNVERIFIED |
| LCLongaberger Company (0660000111) | Frazeysburg | OH | — | ◇ UNVERIFIED |
| LTLoud Technologies | Whitinsville | MA | — | ◇ UNVERIFIED |
| LALouis and Company | West Jordan | UT | — | ◇ UNVERIFIED |
 Louisiana-pacific - Belgrade | Belgrade | MT | — | ◇ UNVERIFIED |
| Louisiana Pacific CORP Walden | Walden | CO | — | ◇ UNVERIFIED |
| Louisiana Pacific - Evergreen | Evergreen | AL | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | — | ◇ UNVERIFIED |
| LWLouvorn Wholesale Lumber Corporation | Fort Smith | AR | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | — | ◇ UNVERIFIED |
| LPL P Rigsby Lumber Company | Saluda | VA | — | ◇ UNVERIFIED |
| LRL & R Timber | San Augustine | TX | — | ◇ UNVERIFIED |
| LLLumber Liquidators | Colonial Heights | VA | — | ◇ UNVERIFIED |
| LLLumber Liquidators Production LLC | Toano | VA | — | ◇ UNVERIFIED |
| LFLumbermen's Finishing Division | Wyoming | MI | — | ◇ UNVERIFIED |
| LILumbermens INC | Byron Center | MI | — | ◇ UNVERIFIED |
| LOLumber One CO INC | Tuscumbia | AL | — | ◇ UNVERIFIED |
| LSLundry Sawmill | Pomona | MO | — | ◇ UNVERIFIED |
| LCLynch Creek Farm | Shelton | WA | — | ◇ UNVERIFIED |
| MMMadison Mill, INC. (closed) | Nashville | TN | — | ◇ UNVERIFIED |
| MPMadison Pre-hung Doors & Pre-finishing | Oregon | WI | — | ◇ UNVERIFIED |
| MBMaeder Brothers Sawmill | Weidman | MI | — | ◇ UNVERIFIED |
| MLMagnolia Lumber CO | Magnolia | MS | — | ◇ UNVERIFIED |
| MTMagnolia Traditions INC | Pascagoula | MS | — | ◇ UNVERIFIED |
| MWMaine Wood Turning Mill Site | New Vineyard | ME | — | ◇ UNVERIFIED |
| MWMalvern Wood Products, INC. | Malvern | AR | — | ◇ UNVERIFIED |
| MMMannington Mills, INC. - Mannington Wood Floors Company | High Point | NC | — | ◇ UNVERIFIED |
| MLMann Lake Supply, LTD. | Hackensack | MN | — | ◇ UNVERIFIED |
| MWMarc Woodworking INC | Indianapolis | IN | — | ◇ UNVERIFIED |
| MLMarine Lumber CO. | Tualatin | OR | — | ◇ UNVERIFIED |
| MWMark Window Products | Santa Ana | CA | — | ◇ UNVERIFIED |
| MLMartin Logging & Sawmill | Cherryville | MO | — | ◇ UNVERIFIED |
| MMMartin Mulch Products LLC | Ephrata | PA | — | ◇ UNVERIFIED |
| MRMarys River Lumber | Philomath | OR | — | ◇ UNVERIFIED |
