| LML & M Cabinet Shop | Antioch | TN | — | ◇ UNVERIFIED |
| LKLoad King Mfg | Jacksonville | FL | — | ◇ UNVERIFIED |
| LLLodi Lumber CO | Lodi | OH | — | ◇ UNVERIFIED |
| LILoewenstein INC | Pompano Beach | FL | — | ◇ UNVERIFIED |
| LLLog Logistics | Freeburg | IL | — | ◇ UNVERIFIED |
| LCLongaberger Company (0660000111) | Frazeysburg | OH | — | ◇ UNVERIFIED |
| LPLonsdale Painting | Dundas | MN | — | ◇ UNVERIFIED |
| LILoparex INC | Bedford Park | IL | — | ◇ UNVERIFIED |
| LTLoud Technologies | Whitinsville | MA | — | ◇ UNVERIFIED |
| LALouis and Company | West Jordan | UT | — | ◇ UNVERIFIED |
| LMLouise Mcwhorter | Rankin | IL | — | ◇ UNVERIFIED |
 Louisiana-pacific - Belgrade | Belgrade | MT | — | ◇ UNVERIFIED |
| Louisiana Pacific CORP Walden | Walden | CO | — | ◇ UNVERIFIED |
| Louisiana Pacific - Evergreen | Evergreen | AL | — | ◇ UNVERIFIED |
| Louisiana-pacific Hines Site | Hines | OR | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | — | ◇ UNVERIFIED |
| LWLouvorn Wholesale Lumber Corporation | Fort Smith | AR | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | — | ◇ UNVERIFIED |
| LPL P Rigsby Lumber Company | Saluda | VA | — | ◇ UNVERIFIED |
| LRL & R Timber | San Augustine | TX | — | ◇ UNVERIFIED |
| LTLucent Technologies Incorporated | Indianapolis | IN | — | ◇ UNVERIFIED |
| LLLumber Liquidators | Colonial Heights | VA | — | ◇ UNVERIFIED |
| LLLumber Liquidators Production LLC | Toano | VA | — | ◇ UNVERIFIED |
| LBLumbermens Building Center Kennewick | Kennewick | WA | — | ◇ UNVERIFIED |
| LFLumbermen's Finishing Division | Wyoming | MI | — | ◇ UNVERIFIED |
| LILumbermens INC | Byron Center | MI | — | ◇ UNVERIFIED |
| LOLumber One CO INC | Tuscumbia | AL | — | ◇ UNVERIFIED |
| LOLumber One Wood Preserving LLC | Sheffield | AL | — | ◇ UNVERIFIED |
| LTLumber & Things, Inc., Keyser | Keyser | WV | — | ◇ UNVERIFIED |
| LOLundia-division of Mii INC | Jacksonville | IL | — | ◇ UNVERIFIED |
| LSLundry Sawmill | Pomona | MO | — | ◇ UNVERIFIED |
| LCLuxury Countertops | Pearl River | LA | — | ◇ UNVERIFIED |
| LBLvstig Bros INC | Brooklyn | NY | — | ◇ UNVERIFIED |
| LPLydia Pinkham Trust | Lynn | MA | — | ◇ UNVERIFIED |
| LCLynch Creek Farm | Shelton | WA | — | ◇ UNVERIFIED |
| LWLyndon Woodworking Dba Lyndon Furniture | Lyndon | VT | — | ◇ UNVERIFIED |
| LWLyndon Woodworking Dba Lyndon Furniture | Lyndon | VT | — | ◇ UNVERIFIED |
| LWLyndon Woodworking INC (st Johnsbury) | Saint Johnsbury | VT | — | ◇ UNVERIFIED |
| MAMacks Auto Recycling | Urbana | IL | — | ◇ UNVERIFIED |
| MSMacon Septic Systems Company INC | Macon | MS | — | ◇ UNVERIFIED |
| MTMacon Treating Company | Macon | MS | — | ◇ UNVERIFIED |
| MCMadison County Cabinets, INC. | Pendleton | IN | — | ◇ UNVERIFIED |
| MMMadison Mill, INC. (closed) | Nashville | TN | — | ◇ UNVERIFIED |
| MPMadison Pre-hung Doors & Pre-finishing | Oregon | WI | — | ◇ UNVERIFIED |
| MBMaeder Brothers Sawmill | Weidman | MI | — | ◇ UNVERIFIED |
| MIMagiglide Inc-crystal Falls | Crystal Falls | MI | — | ◇ UNVERIFIED |
| MUMagnequench Ug | Valparaiso | IN | — | ◇ UNVERIFIED |
| MSMagnetic Separation Systems, INC. | Nashville | TN | — | ◇ UNVERIFIED |
| MLMagnolia Lumber CO | Magnolia | MS | — | ◇ UNVERIFIED |
| MTMagnolia Traditions INC | Pascagoula | MS | — | ◇ UNVERIFIED |
