| MCMjk Custom Fab and Coatings LLC | Ogden | UT | — | ◇ UNVERIFIED |
| MSMka Spray Service | Lawrence | MA | — | ◇ UNVERIFIED |
| MMMk Metal Products Enterprises INC | Mansfield | OH | — | ◇ UNVERIFIED |
| MSMm Systems CORP | Pendergrass | GA | — | ◇ UNVERIFIED |
| MCModern Custom Fabrication INC | Fresno | CA | — | ◇ UNVERIFIED |
| MWModern Welding CO of Kentucky INC | Hardin County | KY | — | ◇ UNVERIFIED |
| MWModern Welding CO of Kentucky INC | War Creek | KY | — | ◇ UNVERIFIED |
| MMModine Mfg CO - Former Site of | Washington | IA | — | ◇ UNVERIFIED |
| MMModine Mfg/laporte/pemberville | La Porte | IN | — | ◇ UNVERIFIED |
| MHMonarch Hardware Manufacturing | Shepherdsville | KY | — | ◇ UNVERIFIED |
| MWMonarch Ware INC | Algoma | WI | — | ◇ UNVERIFIED |
| MMMontgomery Metal Craft INC | Springfield | MO | — | ◇ UNVERIFIED |
| MIMoran Iron Works-bowen Road | Onaway | MI | — | ◇ UNVERIFIED |
| MRMowata Rice Drier INC - Southern Rice Drier & Storage CO | Rayne | LA | — | ◇ UNVERIFIED |
| MMMulberry Manufacturing CO | Mulberry | FL | — | ◇ UNVERIFIED |
| MPMulti-craft Plastics | Portland | OR | — | ◇ UNVERIFIED |
| MSMunster Steel Company | Munster | IN | — | ◇ UNVERIFIED |
| MCMurphy Consolidated Industries INC | Follansbee | WV | — | ◇ UNVERIFIED |
| MIMurray's Iron Works INC | Commerce | CA | — | ◇ UNVERIFIED |
| NCNai Cranes LLC | Woburn | MA | — | ◇ UNVERIFIED |
| NHNanz Hardware | Deer Park | NY | — | ◇ UNVERIFIED |
| NPNapa Pipe CORP | Napa | CA | — | ◇ UNVERIFIED |
| NVNashoba Valley Structural | Lunenburg | MA | — | ◇ UNVERIFIED |
| NBNci Bldg Sys Inc/ambridge | Ambridge | PA | — | ◇ UNVERIFIED |
| NPNekoosa Packaging, Memphis Boxplant | Memphis | TN | — | ◇ UNVERIFIED |
| NUNeoplan USA CORP | Lamar | CO | — | ◇ UNVERIFIED |
| NTNewberry Tanks and Equipment, LLC | Memphis | TN | — | ◇ UNVERIFIED |
| NMNew Millenium Building Systems | Continental | OH | — | ◇ UNVERIFIED |
| NMNew Millennium Building System S INC | Florence | SC | — | ◇ UNVERIFIED |
| NNNewport News Shipbuilding Oakland Industrial Oip | Newport News | VA | — | ◇ UNVERIFIED |
| NLNext Level Metal | Baldwin | IL | — | ◇ UNVERIFIED |
| NWNiermann Weeks Company, INC | Millersville | MD | — | ◇ UNVERIFIED |
| NMNolin Milling INC | Dickens | IA | — | ◇ UNVERIFIED |
| NCNooter Corp-nooter CORP | Saint Louis | MO | — | ◇ UNVERIFIED |
| NANorth American Construction Services, LTD. | Birmingham | AL | — | ◇ UNVERIFIED |
| NMNorthern Metal Fab INC | Baldwin | WI | — | ◇ UNVERIFIED |
| NGNorthrop Grumman Ship Systems INC | Waggaman | LA | — | ◇ UNVERIFIED |
| NSNorthshore Steel INC | Two Harbors | MN | — | ◇ UNVERIFIED |
| NSNorth State Steel Incorporated | Greenville | NC | — | ◇ UNVERIFIED |
| NSNorthwest Steel Fab INC Deer Park | Deer Park | WA | — | ◇ UNVERIFIED |
| NINova Industries INC | San Leandro | CA | — | ◇ UNVERIFIED |
| NCNuclear Containers, Inc., Esp/cbc Div. | Elizabethton | TN | — | ◇ UNVERIFIED |
| OFOberlin Filter Company | Pewaukee | WI | — | ◇ UNVERIFIED |
| OCObie Construction, INC. | Eugene | OR | — | ◇ UNVERIFIED |
| OIOcci INC. Wwtp | Fulton | MO | — | ◇ UNVERIFIED |
| OSOcean Steel CORP | Conklin | NY | — | ◇ UNVERIFIED |
| OCOctober CO Chemetal Division | Easthampton | MA | — | ◇ UNVERIFIED |
| OTO'day Tank and Steel Company | Fargo | ND | — | ◇ UNVERIFIED |
| OFOem Fabricators INC | Neillsville | WI | — | ◇ UNVERIFIED |
| OCOglivie Company INC the | Astoria | OR | — | ◇ UNVERIFIED |
| OSOhio Steel Industries | Pataskala | OH | — | ◇ UNVERIFIED |
| OOhmstede | La Porte | TX | — | ◇ UNVERIFIED |
| OEOmega Engineering INC | Bridgeport | NJ | — | ◇ UNVERIFIED |
| ONOmega Natchiq New Iberia Facility | New Iberia | LA | — | ◇ UNVERIFIED |
| OSOne Source Systems LLC | Vicksburg | MS | — | ◇ UNVERIFIED |
| OSOrange State Steel Construction, INC | Pinellas Park | FL | — | ◇ UNVERIFIED |
| OOOrchid Orthopedics | Arcadia | CA | — | ◇ UNVERIFIED |
| OIOregon Iron Works Hidden Way | Vancouver | WA | — | ◇ UNVERIFIED |
| OIOregon Iron Works INC 3001 | Vancouver | WA | — | ◇ UNVERIFIED |
| OMOrion Marine Construction, INC | Tampa | FL | — | ◇ UNVERIFIED |
| OMOrnamental Metalworks INC | Decatur | IL | — | ◇ UNVERIFIED |
| OSOutland Steel, INC. | Caldwell | ID | — | ◇ UNVERIFIED |
| OSOzark Steel Fabricators INC | Farmington | MO | — | ◇ UNVERIFIED |
| PSPabrico Steel Fabricators | Paterson | NJ | — | ◇ UNVERIFIED |
| PIPacal Industries LLC | La Crosse | WI | — | ◇ UNVERIFIED |
| PWPampa Wind Tower Manufacturing Facility | Pampa | TX | — | ◇ UNVERIFIED |
| PPParton & Preble INC | Warren | MI | — | ◇ UNVERIFIED |
| PFPasadena Fabrication Facility | Pasadena | TX | — | ◇ UNVERIFIED |
| PPPdm Precast | Carlisle | IA | — | ◇ UNVERIFIED |
| PMPelican Metal Products LLC | Harrison Township | MI | — | ◇ UNVERIFIED |
| PPPenz Products, INC. | Mishawaka | IN | — | ◇ UNVERIFIED |
| PAPerfect Air Control LLC / Metal Industries LLC of Nc | Marion | NC | — | ◇ UNVERIFIED |
| PEPerformance Energy Services LLC - Amelia Yard | Morgan City | LA | — | ◇ UNVERIFIED |
| PSPerformance Structures, INC. | Oakland | CA | — | ◇ UNVERIFIED |
| PNPermasteelisa North America | Harrison | NJ | — | ◇ UNVERIFIED |
| PMPetersen Metals | Hudson | FL | — | ◇ UNVERIFIED |
| PMPhilipp Mfg CO INC | Easthampton | MA | — | ◇ UNVERIFIED |
| PHP & H Mining Equipment | Milwaukee | WI | — | ◇ UNVERIFIED |
| PMPhoenix Manufacturing CO | Memphis | TN | — | ◇ UNVERIFIED |
| PMPhoenix Metalcraft | Phoenix | AZ | — | ◇ UNVERIFIED |
| PVPinson Valley Fabricators INC | Birmingham, Al | AL | — | ◇ UNVERIFIED |
| PAPioneer Aerospace CORP | Milton | FL | — | ◇ UNVERIFIED |
| PCPioneer Consolidated | North Oxford | MA | — | ◇ UNVERIFIED |
| PCPlant City Steel CO | Plant City | FL | — | ◇ UNVERIFIED |
| PMPlant Maintenance Service CORP F-shop | Millington | TN | — | ◇ UNVERIFIED |
| PTPlaya Tool & Marine INC | Santa Ana | CA | — | ◇ UNVERIFIED |
| P1Plt 18 | Oklahoma City | OK | — | ◇ UNVERIFIED |
| PSPneu-mech Systems Manufacturing INC | Statesville | NC | — | ◇ UNVERIFIED |
| PCPort City Metal Services INC. | Tulsa | OK | — | ◇ UNVERIFIED |
| PSPortersville Sales & Testing/portersville | Portersville | PA | — | ◇ UNVERIFIED |
| PWPorter Welding INC | Zanesville | OH | — | ◇ UNVERIFIED |
| PMPort Manatee Fl Lng Manufacturing Facility | Palmetto | FL | — | ◇ UNVERIFIED |
| PAPostle Aluminum (p0448) | Cassopolis | MI | — | ◇ UNVERIFIED |
 Precision Build Solutions, LLC | Tampa | FL | — | ◇ UNVERIFIED |
| PHPrecision Heat Treating | Montebello | CA | — | ◇ UNVERIFIED |
| PPPrecision Plating of Quincy INC | Quincy | IL | — | ◇ UNVERIFIED |
| PSPrecision Strip INC | Woodburn | KY | — | ◇ UNVERIFIED |
| PIPreferred Industrial Coatings LLC | Houma | LA | — | ◇ UNVERIFIED |
| PPPremier Plant Services INC | Sapulpa | OK | — | ◇ UNVERIFIED |
| PTPremier Technology INC Frontage | Blackfoot | ID | — | ◇ UNVERIFIED |
