| LFLexington Furniture Industry Plant #2 | Lexington | NC | — | ◇ UNVERIFIED |
| LMLexington Manufacturing Bldg 6 | Ramsey | MN | — | ◇ UNVERIFIED |
| LILightfoot, INC. | Brunswick | GA | — | ◇ UNVERIFIED |
| LPLightning Properties LLC | Louisville | CO | — | ◇ UNVERIFIED |
| LILignetics, INC. | Kootenai | ID | — | ◇ 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 |
| LWLl-h Woodworks LLC | Minneapolis | MN | — | ◇ UNVERIFIED |
| LCLloyds Cabinet Shop INC | Pinconning | MI | — | ◇ UNVERIFIED |
| LELmj Enterprises | Lincoln | ME | — | ◇ UNVERIFIED |
| LSLockerbie Square Cabinet Company, INC. | Indianapolis | IN | — | ◇ UNVERIFIED |
| LHLoflin Handle Co., INC | Yadkinville | NC | — | ◇ UNVERIFIED |
| LWLoggins Woodwork | Kilmichael | MS | — | ◇ UNVERIFIED |
| LLLone Laurel Properties LLC | Columbus | NC | — | ◇ UNVERIFIED |
| LSLone Star Reel Corporation | Mckinney | TX | — | ◇ UNVERIFIED |
| LSLone Star Reel Corporation | Bonham | TX | — | ◇ UNVERIFIED |
| LCLongaberger Company (0660000111) | Frazeysburg | OH | — | ◇ UNVERIFIED |
| LILong Island Lumber, Inc. | Long Island | VA | — | ◇ UNVERIFIED |
| LALongwood Antique Woods LLC | Lexington | KY | — | ◇ UNVERIFIED |
| LBLost Brothers Pallet Corp. | Woonsocket | RI | — | ◇ UNVERIFIED |
| LBLotus Builds LLC | North Arlington | NJ | — | ◇ UNVERIFIED |
 Louisiana-pacific Corporation | Jasper | TX | — | ◇ UNVERIFIED |
| Louisiana-pacific Corporation - Roaring River | North Wilkesboro | NC | — | ◇ UNVERIFIED |
| Louisiana Pacific CORP Walden | Walden | CO | — | ◇ UNVERIFIED |
| LDLou's Doors, INC. | San Jose | CA | — | ◇ UNVERIFIED |
| LWLovett Woodworks LLC | Wilton | ME | — | ◇ UNVERIFIED |
| LWLovett Woodworks LLC | Wilton | ME | — | ◇ UNVERIFIED |
| LBLowder Buildings LLC | Danville | VA | — | ◇ UNVERIFIED |
| LPLowe Products Company, INC. | Shepherdstown | WV | — | ◇ UNVERIFIED |
| LMLowndes Manufacturing Company INC. | Fort Deposit | AL | — | ◇ UNVERIFIED |
| LCLozier Corporation | Fort Worth | TX | — | ◇ UNVERIFIED |
| LBLP Building Solutions | Bath | NY | — | ◇ UNVERIFIED |
| LSLP St Louis | Mitchell | IL | — | ◇ UNVERIFIED |
| LILumber Importers Services Corporation (l.i.s.c.o.) | Chalmette | LA | — | ◇ UNVERIFIED |
| LFLumbermen's Finishing Division | Wyoming | MI | — | ◇ UNVERIFIED |
| LRLumber Remanufacturing INC | Sheridan | OR | — | ◇ UNVERIFIED |
 MAC Holdings, Inc | Siloam Springs | AR | — | ◇ UNVERIFIED |
| MMMadison Mill, INC. (closed) | Nashville | TN | — | ◇ UNVERIFIED |
| MBMaeder Brothers Quality Wood Pellets INC | Weidman | MI | — | ◇ UNVERIFIED |
| MTMagnolia Traditions INC | Pascagoula | MS | — | ◇ UNVERIFIED |
| MWMaley & Wertz, INC. | Evansville | IN | — | ◇ UNVERIFIED |
| MAM a Moslow & Bro INC. | Buffalo | NY | — | ◇ UNVERIFIED |
| MWManalapan Woodworking Inc. | Manalapan | NJ | — | ◇ UNVERIFIED |
| MAM and M Workshop LLC | Council Bluffs | IA | — | ◇ UNVERIFIED |
| MCMaplewood Cabinetry | Phoenix | AZ | — | ◇ UNVERIFIED |
| MPMarco Plant | Fort Worth | TX | — | ◇ UNVERIFIED |
| MDMarina Del Mar | Marina | CA | — | ◇ UNVERIFIED |
| MWMark Window Products | Santa Ana | CA | — | ◇ UNVERIFIED |
| MRMarmol Radziner INC | Vernon | CA | — | ◇ UNVERIFIED |
