| JCJohnson Controls Interiors - Lakewood/beechwood | Holland | MI | — | ◇ UNVERIFIED |
| KNKasai North America, INC | Smyrna | TN | — | ◇ UNVERIFIED |
| KCKellerman Coach Works, INC. (1413000549) | Amelia | OH | — | ◇ UNVERIFIED |
| KFKensett Fabricators INC | Kensett | IA | — | ◇ UNVERIFIED |
| KSKey Steel Products INC | Hawthorne | CA | — | ◇ UNVERIFIED |
| KAKidron, a Division of Vt Hackney | Montgomery | PA | — | ◇ UNVERIFIED |
| KFKindle Ford Mercury-lincoln, INC | Wildwood | NJ | — | ◇ UNVERIFIED |
| KGKingsway Gp Ventures | Colorado Springs | CO | — | ◇ UNVERIFIED |
| KAKissimmee Auto Salvage | Kissimmee | FL | — | ◇ UNVERIFIED |
| KVKl Ventures INC | Bloomington | CA | — | ◇ UNVERIFIED |
| KMKnapheide Manufacturing CO | Quincy | IL | — | ◇ UNVERIFIED |
| KMKnapheide Manufacturing Company-knapheide Manufacturing Company | West Quincy | MO | — | ◇ UNVERIFIED |
| KSKnapheide Stockton LLC Dba Knapheide Truck Equipment Company | Stockton | CA | — | ◇ UNVERIFIED |
| KTKnapheide Truck Equipment Midsouth Birmingham | Birmingham | AL | — | ◇ UNVERIFIED |
| KEKodiak Emergency Equipment, Inc. | Grand Ledge | MI | — | ◇ UNVERIFIED |
| KCKolstad CO | Blaine | MN | — | ◇ UNVERIFIED |
| KPKth Parts Inds INC | Saint Paris | OH | — | ◇ UNVERIFIED |
| KMKyb Manufacturing North America, INC. | Franklin | IN | — | ◇ UNVERIFIED |
| KDKyosan Denso Manufacturing Kentucky LLC | Mount Sterling | KY | — | ◇ UNVERIFIED |
| LELabrie Environmental Group | La Fayette | GA | — | ◇ UNVERIFIED |
| LTLacey Truck Equip | Medford | MA | — | ◇ UNVERIFIED |
| LCLaredo Coachworks INC | Laredo | TX | — | ◇ UNVERIFIED |
| LTLayton Truck Equipment CO | Colorado Springs | CO | — | ◇ UNVERIFIED |
| LTLayton Truck Equipment LLC | Denver | CO | — | ◇ UNVERIFIED |
| LCLear CORP | Tampa | FL | — | ◇ UNVERIFIED |
| LBLee Brothers Truck Body INC | Rancho Dominguez | CA | — | ◇ UNVERIFIED |
| LSLeonard Scholl Industries INC | Carlsbad | CA | — | ◇ UNVERIFIED |
| LILexington Industrial Service Company Incorporated | Lexington | KY | — | ◇ UNVERIFIED |
| LBLift Bodies INC. | North Wilkesboro | NC | — | ◇ UNVERIFIED |
| LMLightning Manufacturing | Lake Elsinore | CA | — | ◇ UNVERIFIED |
| LTLion Truck Body INC | Torrance | CA | — | ◇ UNVERIFIED |
 Lippert Components | Goshen | IN | — | ◇ UNVERIFIED |
| LCLippert Componets | Kaysville | UT | — | ◇ UNVERIFIED |
| LCLippert Componets Plant 59 | Elkhart | IN | — | ◇ UNVERIFIED |
| LNLkq Northern California Redding | Redding | CA | — | ◇ UNVERIFIED |
| LRLkq Remanufacturing | Springfield | MO | — | ◇ UNVERIFIED |
| LML & M Radiator | El Paso | TX | — | ◇ UNVERIFIED |
| LCLogan Corporation INC | Salyersville | KY | — | ◇ UNVERIFIED |
| LPLouis Padnos Iron & Metal CO | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LWLudlow Wwt | Ludlow, Town of | MA | — | ◇ UNVERIFIED |
| LWLudlow Wwtp | Ludlow | MA | — | ◇ UNVERIFIED |
| LALuis Alonso Delgadillo Chavez | Paramount | CA | — | ◇ UNVERIFIED |
| LILund International/realtruck | Howe | IN | — | ◇ UNVERIFIED |
| LLLyn-mor LLC | Tullahoma | TN | — | ◇ UNVERIFIED |
| MCMagic Cleaners | Portland | OR | — | ◇ UNVERIFIED |
| MCMagna Composites L.l.c. | Newton | NC | — | ◇ UNVERIFIED |
| MIMagna International | Muncie | IN | — | ◇ UNVERIFIED |
| MIMaine Ind Tire Llc/red Lion | Red Lion | PA | — | ◇ UNVERIFIED |
| MCMaintainer CORP of Ky INC | Hopkinsville | KY | — | ◇ UNVERIFIED |
| MDMann Distribution LLC | Warwick | RI | — | ◇ UNVERIFIED |
