| MPMarathon Petroleum Company, LP | Texas City | TX | — | ◇ UNVERIFIED |
| MPMarathon Petroleum CORP Garyville | Garyville | LA | — | ◇ UNVERIFIED |
| MPMarathon Petroleum - Neal Propane Cavern | Kenova | WV | — | ◇ UNVERIFIED |
| MRMarathon Refinery | Mandan | ND | — | ◇ UNVERIFIED |
| MRM.a Richley Jr. Trust | Santa Ana | CA | — | ◇ UNVERIFIED |
| MSMarine Spill Response Corporation | Richmond | CA | — | ◇ UNVERIFIED |
| MVMarine Vacuum Service, INC. | Seattle | WA | — | ◇ UNVERIFIED |
| MFMarisol Farm LLC | Pasadena | CA | — | ◇ UNVERIFIED |
| MAMark A. Moreno | San Francisco | CA | — | ◇ UNVERIFIED |
| MJMark James | Watsonville | CA | — | ◇ UNVERIFIED |
| MMMarkwest Michigan Pipeline CO LLC | Johannesburg | MI | — | ◇ UNVERIFIED |
| MUMarkwest Utica Emg, LLC | Cadiz | OH | — | ◇ UNVERIFIED |
| MRMartinez Refining Company LLC (previously Shell Oil Products Us, Martinez Ref.) | Martinez | CA | — | ◇ UNVERIFIED |
| MFMartin Fox | El Centro | CA | — | ◇ UNVERIFIED |
| MLMartin Lubricants | Kansas City | KS | — | ◇ UNVERIFIED |
| MOMartin Operating Partnership L.p. | Smackover | AR | — | ◇ UNVERIFIED |
| MPMartin Phoenix Grease Plant | Phoenix | AZ | — | ◇ UNVERIFIED |
| MOMarvel Oil CO | Port Chester | NY | — | ◇ UNVERIFIED |
| MHMarysville Hydrocarbons | Marysville | MI | — | ◇ UNVERIFIED |
 Matrix Machine CORP | Chino | CA | — | ◇ UNVERIFIED |
| MOMatrix Oil Corporation - Rideout Heights | Whittier | CA | — | ◇ UNVERIFIED |
| MPMattiace Petrochemical Co., INC. | Glen Cove | NY | — | ◇ UNVERIFIED |
| MAMauri All Debris | Richmond | CA | — | ◇ UNVERIFIED |
| MLMauro Lopez | West Hollywood | CA | — | ◇ UNVERIFIED |
| MIMaverick Insulation, INC. | Diamond Springs | CA | — | ◇ UNVERIFIED |
| MMMax & Min Properties LLC | Garden Grove | CA | — | ◇ UNVERIFIED |
| MRMaxima Racing Oils | Santee | CA | — | ◇ UNVERIFIED |
| MPMaxum Petroleum | Rancho Dominguez | CA | — | ◇ UNVERIFIED |
| MEMaxwell Equipment Company INC. | Simi Valley | CA | — | ◇ UNVERIFIED |
| MNMbt Nevada LLC | Henderson | NV | — | ◇ UNVERIFIED |
| MRMcgregor Rd | Coahoma | TX | — | ◇ UNVERIFIED |
| M1Mckittrick 17z Gas Plant | Mckittrick | CA | — | ◇ UNVERIFIED |
| MAMcpherson Agricultural Products LLC | Mcpherson | KS | — | ◇ UNVERIFIED |
| MOMerchants Oil - Merchants Oil - | Denver | CO | — | ◇ UNVERIFIED |
| MOMerit Oil Fuel Processors | Portland | OR | — | ◇ UNVERIFIED |
| MOMesa Oil INC | Belen | NM | — | ◇ UNVERIFIED |
| MOMesa Oil INC | Golden | CO | — | ◇ UNVERIFIED |
| MBMetairie Blending Facility | Metairie | LA | — | ◇ UNVERIFIED |
| MLMetalworking Lubricants CO | Pontiac | MI | — | ◇ UNVERIFIED |
| MLMetalworking Lubricants CO | Indianapolis | IN | — | ◇ UNVERIFIED |
| MLMetalworking Lubricants Company at US Steel Gary | Gary | IN | — | ◇ UNVERIFIED |
| MLMetalworking Lubricants Company US Steel Midwest | Portage | IN | — | ◇ UNVERIFIED |
| MPMetroplex Petroleum INC | Midlothian | TX | — | ◇ UNVERIFIED |
| MLMeyerban, LLC | Nogales | AZ | — | ◇ UNVERIFIED |
| MAM&g Automotive | Belmont | CA | — | ◇ UNVERIFIED |
| MMichael | Lomita | CA | — | ◇ UNVERIFIED |
| MGMichael Gabrielson | Live Oak | CA | — | ◇ UNVERIFIED |
| MMMichael Magnes | Los Angeles | CA | — | ◇ UNVERIFIED |
| MAMid America Agriproducts-haxtun | Haxtun Area | CO | — | ◇ UNVERIFIED |
| MEMidland Estates LLC | Crockett | TX | — | ◇ UNVERIFIED |
| MEMidnight Express Transportation INC | San Juan Bautista | CA | — | ◇ UNVERIFIED |
| MJMike Jenkins | Ontario | CA | — | ◇ UNVERIFIED |
| MFMillennium Fuels Ii | Albany | KY | — | ◇ UNVERIFIED |
| MPMilne Point Unit | Prudhoe Bay | AK | — | ◇ UNVERIFIED |
| MEMitsubishi Electric | Los Angeles | CA | — | ◇ UNVERIFIED |
| MSM&J Sunshine Corporation | Hialeah | FL | — | ◇ UNVERIFIED |
| MCMKAW Consulting, LLC | Columbus | OH | — | ◇ UNVERIFIED |
| MIMl&l INC D/b/a Necessary Oil Company | Bristol | TN | — | ◇ UNVERIFIED |
| MMM&m Maintenance | South El Monte | CA | — | ◇ UNVERIFIED |
| MSMojave Space Port | Mojave | CA | — | ◇ UNVERIFIED |
| MVMoon Valley Nursery | Thermal | CA | — | ◇ UNVERIFIED |
| MMMortech Mfg | Azusa | CA | — | ◇ UNVERIFIED |
| MIMorton International Incorporated | Taylors | SC | — | ◇ UNVERIFIED |
| MEMotiva Enterprises LLC | Convent | LA | — | ◇ UNVERIFIED |
| MOMotor Oil Removal | Carteret | NJ | — | ◇ UNVERIFIED |
| MLMountune LLC | Carson | CA | — | ◇ UNVERIFIED |
| MPM Paggen Trucking INC | Corona | CA | — | ◇ UNVERIFIED |
| MTMplx Terminal and Storage Llc, Neal | Neal | WV | — | ◇ UNVERIFIED |
| MSM & S Auto | Sacramento | CA | — | ◇ UNVERIFIED |
| MPMt Poso Tank Farm | Oildale | CA | — | ◇ UNVERIFIED |
| MTMultiple Tank Hydrostatic Testing Project | Smackover | AR | — | ◇ UNVERIFIED |
| MMMunicipal Maintenance Equipment | Hayward | CA | — | ◇ UNVERIFIED |
| MSMurphy Square | Sunnyvale | CA | — | ◇ UNVERIFIED |
| MEM/y Eminence at Broadway Pier | San Diego | CA | — | ◇ UNVERIFIED |
| NCNalco Chemical CO | Chicago | IL | — | ◇ UNVERIFIED |
| NCNalco Chemical CO. | Paulsboro | NJ | — | ◇ UNVERIFIED |
| NGNasco Group LLC | Houston | TX | — | ◇ UNVERIFIED |
| NGNasco Group LLC | Houston | TX | — | ◇ UNVERIFIED |
| NGNasco Group LLC | Medley | FL | — | ◇ UNVERIFIED |
| NANational Aperture INC | Salem | NH | — | ◇ UNVERIFIED |
| NRNavajo Refining | Lovington | NM | — | ◇ UNVERIFIED |
| NONecessary Oil CO | Bristol | TN | — | ◇ UNVERIFIED |
| NONecessary Oil & Trucking CO | Bristol | TN | — | ◇ UNVERIFIED |
| NTNederland Terminal | Nederland | TX | — | ◇ UNVERIFIED |
| NCNevada City Auto Service | Grass Valley | CA | — | ◇ UNVERIFIED |
| NBNew Beginnings Christian Church | Bakersfield | CA | — | ◇ UNVERIFIED |
| NFNewcastle Facility | Weston | WY | — | ◇ UNVERIFIED |
| NRNewcastle Refinery | Weston | WY | — | ◇ UNVERIFIED |
| NLNew Leaf Bio-fuel for Separation By Design | Fontana | CA | — | ◇ UNVERIFIED |
| NPNewport Plastics | Brea | CA | — | ◇ UNVERIFIED |
| NYNewport Yacht Basin | Bellevue | WA | — | ◇ UNVERIFIED |
| NVNew Vulco Manufacturing and Sales LLC | Cincinnati | OH | — | ◇ UNVERIFIED |
| NYNew York Terminals LLC | Elizabeth | NJ | — | ◇ UNVERIFIED |
| NLNexera Lubricants LLC | Mount Sterling | KY | — | ◇ UNVERIFIED |
| NLNexoil LLC | Ulysses | KS | — | ◇ UNVERIFIED |
| NGNext Generation Services, L.L.C. | Holland | MI | — | ◇ UNVERIFIED |
| NTNfs Tires and Wheels | Pinole | CA | — | ◇ UNVERIFIED |
| NHNichole Hernandez | Turlock | CA | — | ◇ UNVERIFIED |
| NENighthawk Energy Storage Systems | Poway | CA | — | ◇ UNVERIFIED |
| NENina Eckhoff | San Francisco | CA | — | ◇ UNVERIFIED |
