| 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 |
| KVKl Ventures INC | Bloomington | CA | — | ◇ 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 |
| KDKyosan Denso Manufacturing Kentucky LLC | Mount Sterling | KY | — | ◇ UNVERIFIED |
| LTLacey Truck Equip | Medford | MA | — | ◇ UNVERIFIED |
| LTLayton Truck Equipment LLC | Denver | CO | — | ◇ UNVERIFIED |
| LBLee Brothers Truck Body INC | Rancho Dominguez | CA | — | ◇ UNVERIFIED |
| LILexington Industrial Service Company Incorporated | Lexington | KY | — | ◇ UNVERIFIED |
| LBLift Bodies INC. | North Wilkesboro | NC | — | ◇ UNVERIFIED |
| LMLightning Manufacturing | Lake Elsinore | CA | — | ◇ UNVERIFIED |
 Lippert Components | Goshen | IN | — | ◇ UNVERIFIED |
| LCLippert Componets | Kaysville | UT | — | ◇ UNVERIFIED |
| LCLippert Componets Plant 59 | Elkhart | IN | — | ◇ 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 |
| MCMaintainer CORP of Ky INC | Hopkinsville | KY | — | ◇ UNVERIFIED |
| MOMap of Easton, INC. | Granger | IN | — | ◇ UNVERIFIED |
| MIMarathon Industries INC | Saugus | CA | — | ◇ UNVERIFIED |
| MIMarathon Industries INC | Palmdale | CA | — | ◇ UNVERIFIED |
| MIMarathon Industries INC | Santa Clarita | CA | — | ◇ UNVERIFIED |
| MEMarro's Equipment & Trucks INC. | Waterloo | NY | — | ◇ UNVERIFIED |
| MMartin | San Diego | CA | — | ◇ UNVERIFIED |
| MHMartinrea Hopkinsville LLC | Hopkinsville | KY | — | ◇ UNVERIFIED |
| MVMayflower Vehicle Systems, LLC | Kings Mountain | NC | — | ◇ UNVERIFIED |
| MTMcneilus Truck and Manufacturing, INC. | Dodge Center | MN | — | ◇ UNVERIFIED |
| MTMcneilus Truck & Manufacturing | Colton | CA | — | ◇ UNVERIFIED |
| MTMcneilus Truck - Manufacturing INC | Dodge Center | MN | — | ◇ UNVERIFIED |
| MTMcneilus Truck & Manufacturing Truck Sales/service Center | Villa Rica | GA | — | ◇ UNVERIFIED |
| MMMedlin Material Handling Equipment,inc. | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| MMMercy Medical Transp INC | Mariposa | CA | — | ◇ UNVERIFIED |
| MTMetro Truck Body INC | Corona | CA | — | ◇ UNVERIFIED |
| MTMeyer Truck Equipment | Jasper | IN | — | ◇ UNVERIFIED |
| MTMickey Truck Bodies INC | Dallas | TX | — | ◇ UNVERIFIED |
| MBMidwest Bedliners & Truck Toys | Coal City | IL | — | ◇ UNVERIFIED |
