| JMJoy Mining Machinery | Abingdon | VA | — | ◇ UNVERIFIED |
| JRJ Ray Mcdermott INC West Yd | Amelia | LA | — | ◇ UNVERIFIED |
| JSJ S Alberici Construction | Saint Louis | MO | — | ◇ UNVERIFIED |
| JIJv Industrial Freeport | Freeport | TX | — | ◇ UNVERIFIED |
| JIJwf Industries, INC. | Trussville | AL | — | ◇ UNVERIFIED |
| KMKanawha Manufacturing- Acm | Charleston | WV | — | ◇ UNVERIFIED |
| KMKanawha Manufacturing CO | Eleanor | WV | — | ◇ UNVERIFIED |
| KRKaspar Ranch Hand | Shiner | TX | — | ◇ UNVERIFIED |
| KBKickham Boiler & Engineering | Saint Louis | MO | — | ◇ UNVERIFIED |
| KMKiczan Manufacturing INC | N Versailles | PA | — | ◇ UNVERIFIED |
| KSKimes Steel | New Haven | WV | — | ◇ UNVERIFIED |
| KSKing Steel INC | Lawrenceville | GA | — | ◇ UNVERIFIED |
| KTKinro Texas | Mansfield | TX | — | ◇ UNVERIFIED |
| KIKline Iron & Steel CO INC | Columbia | SC | — | ◇ UNVERIFIED |
| KIKline Iron & Steel Co., INC. | West Columbia | SC | — | ◇ UNVERIFIED |
| KIKlute INC | York | NE | — | ◇ UNVERIFIED |
| KMKoester Metals, INC. | Defiance | OH | — | ◇ UNVERIFIED |
| KCKonitz Construction INC | Tarpon Spgs | FL | — | ◇ UNVERIFIED |
| KPKonstant Products INC | Quincy | IL | — | ◇ UNVERIFIED |
| KFKoppel Fabrication INC | Sweet Springs | MO | — | ◇ UNVERIFIED |
| KIKoppers INC - Rail Products & Services | Huntington | WV | — | ◇ UNVERIFIED |
| KBKrush Brau German Beer Garden | Kissimmee | FL | — | ◇ UNVERIFIED |
| KBKupferer Brothers-st Louis | Saint Louis | MO | — | ◇ UNVERIFIED |
| KPKvaerner Power | Williamsport | PA | — | ◇ UNVERIFIED |
| KCKvf CO | Elk Grove Village | IL | — | ◇ UNVERIFIED |
| LUL-3 Unidyne INC | Jacksonville | FL | — | ◇ UNVERIFIED |
| LFLa Fiberglass LLC | Bogalusa | LA | — | ◇ UNVERIFIED |
| LCLagasse Construction | Memphis | TN | — | ◇ UNVERIFIED |
| LCLake Cities Fabrication | Lewisville | TX | — | ◇ UNVERIFIED |
 Lavi Industries | Valencia | CA | — | ◇ UNVERIFIED |
| LMLegris Mfg. CO INC | Kankakee | IL | — | ◇ UNVERIFIED |
| LMLeman Machine CO INC | Portage | PA | — | ◇ UNVERIFIED |
| LSLenex Steel | Indianapolis | IN | — | ◇ UNVERIFIED |
| LALennox Aes-tallassee | Tallassee | AL | — | ◇ UNVERIFIED |
| LTLetourneau Technologies, INC | Vicksburg | MS | — | ◇ UNVERIFIED |
| LBLiebovich Brothers INC | Rockford | IL | — | ◇ UNVERIFIED |
| LSLincoln Steel Corporation | Lincoln | NE | — | ◇ UNVERIFIED |
| LTLindsay Trnsprtn Solutions INC | Omaha | NE | — | ◇ UNVERIFIED |
| LBLinesville Bus Park | Linesville | PA | — | ◇ UNVERIFIED |
 Linita Design & Mfg CORP | Lackawanna | NY | — | ◇ UNVERIFIED |
 Lippert Components INC | Ocala | FL | — | ◇ UNVERIFIED |
| Lippert Components, INC | Goshen | IN | — | ◇ UNVERIFIED |
| Lippert Components Plant 084 | Nampa | ID | — | ◇ UNVERIFIED |
| Lippert Components Plant 151 | Kendallville | IN | — | ◇ UNVERIFIED |
| LWLittle Washington Fabrications, INC. | Christiana | PA | — | ◇ UNVERIFIED |
| LIL&n Industries INC | Rushville | IL | — | ◇ UNVERIFIED |
| LELobdell Emery Mfg CO | Alma | MI | — | ◇ UNVERIFIED |
| LRLtc Roll & Eng-clinton Twp | Clinton Township | MI | — | ◇ UNVERIFIED |
| MMMachined Metals Mfg INC | Collegeville | PA | — | ◇ UNVERIFIED |
| MPMachine Precision Components | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| MHMack Hils, INC. | Moberly | MO | — | ◇ UNVERIFIED |
| MIMadison INC / 8500 New Sapulpa Rd | Tulsa | OK | — | ◇ UNVERIFIED |
| MIMadison Industries | Los Angeles | CA | — | ◇ UNVERIFIED |
| MPMagga Products Company INC | Holly Hill | FL | — | ◇ UNVERIFIED |
| MMMagnuson Metals Utah, LLC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| MTManchester Tank and Equipment | Petersburg | VA | — | ◇ UNVERIFIED |
| MTManchester Tank & Equipment CO | Elkhart | IN | — | ◇ UNVERIFIED |
| MTManchester Tank & Equipment CO | Bedford | IN | — | ◇ UNVERIFIED |
| MSManitex Sabre INC | Knox | IN | — | ◇ UNVERIFIED |
| MAMarine Accessories Corporation (mac) | Maryville | TN | — | ◇ UNVERIFIED |
| MSMarion Steel Fabrication Incorporated | Marion | IN | — | ◇ UNVERIFIED |
| MIMaritime International INC | Broussard | LA | — | ◇ UNVERIFIED |
| MCMarley Cooling Tower Company | Louisville | KY | — | ◇ UNVERIFIED |
| MSMarshall Steel Services INC. | Arvada | CO | — | ◇ UNVERIFIED |
| MSMartin Steel INC | Huntington | WV | — | ◇ UNVERIFIED |
 Matthews International Corporation | Kingwood | WV | — | ◇ UNVERIFIED |
| MWMazzella Welding & Fabrication INC | Wellsburg | WV | — | ◇ UNVERIFIED |
| MAMcabee Assembly Facility | Tuscaloosa | AL | — | ◇ UNVERIFIED |
| MSMcb Steel, INC. | Bessemer | AL | — | ◇ UNVERIFIED |
| MIMcdermott INC | Gibson | LA | — | ◇ UNVERIFIED |
| MIMcdermott INC - Morgan City Fabrication Facility - Amelia Yard | Amelia | LA | — | ◇ UNVERIFIED |
| MTMce Technologies INC | Seattle | WA | — | ◇ UNVERIFIED |
 Mclaughlin Body CO | East Moline | IL | — | ◇ UNVERIFIED |
| MSMcneely Steel & Supply | Leavenworth | KS | — | ◇ UNVERIFIED |
| MIMct Industries Inc, Government Manufacturing | Bernalillo | NM | — | ◇ UNVERIFIED |
| MMMelrose Metal Products, INC | Fremont | CA | — | ◇ UNVERIFIED |
| MWMemphis Wire & Iron Works Incorporated | Memphis | TN | — | ◇ UNVERIFIED |
| MOMetalcraft of Mayville | West Bend | WI | — | ◇ UNVERIFIED |
| MIMetal Industries-bushnell | Bushnell | FL | — | ◇ UNVERIFIED |
| MIMetal Industries, INC | Crystal River | FL | — | ◇ UNVERIFIED |
| MPMetal Pros | Wichita | KS | — | ◇ UNVERIFIED |
| MPMetals & Plastics INC | Longwood | FL | — | ◇ UNVERIFIED |
| MSMetropolitan Steel I/steelco | Sinking Spring | PA | — | ◇ UNVERIFIED |
| MMMetso Minerals | Milwaukee | WI | — | ◇ UNVERIFIED |
| MUMeyer Utility Structures | Clinton | IL | — | ◇ UNVERIFIED |
| MAMid America Steel Inc-fargo | Fargo | ND | — | ◇ UNVERIFIED |
| MAMiddle Atlantic Products, INC. | Fairfield | NJ | — | ◇ UNVERIFIED |
| MIMid-park INC - Mid-park Highway | Leitchfield | KY | — | ◇ UNVERIFIED |
| MSMid States Steel Products CO | Lexington | KY | — | ◇ UNVERIFIED |
| MSMidstate Steel, INC. | Macon | GA | — | ◇ UNVERIFIED |
| MMMidwest Machine Products INC | Golden | CO | — | ◇ UNVERIFIED |
| MTMidwest Tankworks a Div Mississippi Tank CO | Vincennes | IN | — | ◇ UNVERIFIED |
| MIMiller/greeneville INC. | Greeneville | TN | — | ◇ UNVERIFIED |
| MFMillers Fab & Weld Corporation | Riverside | CA | — | ◇ UNVERIFIED |
| MFMillinocket Fabrication & Machine INC | Millinocket | ME | — | ◇ UNVERIFIED |
 Mills Manufacturing INC | Earlville | IA | — | ◇ UNVERIFIED |
| MUMinova USA INC | South Point | OH | — | ◇ UNVERIFIED |
| MMMisener Marine Construction, INC. | Tampa | FL | — | ◇ UNVERIFIED |
| MDMissouri Dry Dock & Repair CO | Cape Girardeau | MO | — | ◇ UNVERIFIED |
| MVMissouri Valley Steel Company | Sioux City | IA | — | ◇ UNVERIFIED |
