| LLLectron, LLC | Hawkins | TX | — | ◇ UNVERIFIED |
| L3Level 3 Communications, LLC | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| LSLinamar Structures USA (alabama) INC. | Muscle Shoals | AL | — | ◇ UNVERIFIED |
| LNLkq Northern California Redding | Redding | CA | — | ◇ UNVERIFIED |
| LOLkq of Ventura #1714/3214 | Ventura | CA | — | ◇ UNVERIFIED |
| LOLos Osos Csd - 16th Street Booster Station | Los Osos | CA | — | ◇ UNVERIFIED |
| LOLos Osos Wastewater Plant - West Paso Pump Station | Los Osos | CA | — | ◇ UNVERIFIED |
| LOLowe's of Paso Robles | Paso Robles | CA | — | ◇ UNVERIFIED |
| LELux Evs LLC | Canal Winchester | OH | — | ◇ UNVERIFIED |
| MCMagna Closures Lighting Division | Plymouth | MI | — | ◇ UNVERIFIED |
| MEMagna Exteriors and Interiors USA INC | Spartanburg | SC | — | ◇ UNVERIFIED |
| MMMagneti Marelli | Clarkston | MI | — | ◇ UNVERIFIED |
| MCMahle Cylinder Division (former) | Trumbull | CT | — | ◇ UNVERIFIED |
| MEMahle Engine Components USA INC | Franklin | KY | — | ◇ UNVERIFIED |
| MEMahle Engine Components USA INC | Caldwell | OH | — | ◇ UNVERIFIED |
| MEMahle Engine Components USA Inc-manchester | Manchester | MO | — | ◇ UNVERIFIED |
| MLMainline LLC | Sublimity | OR | — | ◇ UNVERIFIED |
| MEMainspring Energy INC | Milpitas | CA | — | ◇ UNVERIFIED |
| MTMartin Technologies | New Hudson | MI | — | ◇ UNVERIFIED |
| MAMarvel-schebler Aircraft Carburetors LLC | Gibsonville | NC | — | ◇ UNVERIFIED |
| MSMarvel Schebler LLC | Burlington | NC | — | ◇ UNVERIFIED |
| MLMatella LLC | Bellingham | WA | — | ◇ UNVERIFIED |
| MCMathewson Corporation | Quincy | MA | — | ◇ UNVERIFIED |
| MWMaxiom Wheels, Akron Operation (1677010157) | Akron | OH | — | ◇ UNVERIFIED |
| MPMayser Polymer | Canton | MI | — | ◇ UNVERIFIED |
| MDMc Dairy Construction INC | Turlock | CA | — | ◇ UNVERIFIED |
| MSMci Service Parts (0303000098)mci Service Parts (0303000098) | Loudonville | OH | — | ◇ UNVERIFIED |
| MMMercury Marine - Plant 33 | Oshkosh | WI | — | ◇ UNVERIFIED |
| MMMercury Marine - Plant 36 | Fond Du Lac | WI | — | ◇ UNVERIFIED |
| MMMercury Marine Plant 6 | Oshkosh | WI | — | ◇ UNVERIFIED |
| MHMeritor Heavy Vehicle Systems LLC | Heath | OH | — | ◇ UNVERIFIED |
| MIMerritt Island Facility | Merritt Island | FL | — | ◇ UNVERIFIED |
| MFMetaldyne - Fremont | Fremont | IN | — | ◇ UNVERIFIED |
| MSMetaldyne Sinterforged Products LLC | North Vernon | IN | — | ◇ UNVERIFIED |
| MLMetavation, LLC | Traverse City | MI | — | ◇ UNVERIFIED |
| MMMid-continent Mfg. | Wichita | KS | — | ◇ UNVERIFIED |
| MEMiller Equipment Sales LLC | Maumelle | AR | — | ◇ UNVERIFIED |
| MMMiller Machine, LLC | Denham Springs | LA | — | ◇ UNVERIFIED |
| MIMindbody, INC. | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| MVMission View Health Center | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| MHMit-Ka Holdings Corporation | Lake Havasu City | AZ | — | ◇ UNVERIFIED |
| MEMitsubishi Electric Automotive America INC | Huntington Beach | CA | — | ◇ UNVERIFIED |
| MEMitsubishi Electric Automotive America INC | Maysville | KY | — | ◇ UNVERIFIED |
| MLMitsubishi Logisnext Americas | Marengo | IL | — | ◇ UNVERIFIED |
| MPMizpah Precision Mfg INC | Bemidji | MN | — | ◇ UNVERIFIED |
| MLMonroe LLC | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MCMonterey County - Lake Nacimiento Resort | Paso Robles | CA | — | ◇ UNVERIFIED |
| MCMonterey County Water Resources - Lake Nacimiento | Bradley | CA | — | ◇ UNVERIFIED |
| MPMontgomery Plant 1 | Montgomery | AL | — | ◇ UNVERIFIED |
| MSMotor Service Group, LLC | Miami | FL | — | ◇ UNVERIFIED |
| MWMotor Wheel Commercial Vehicle Systems I | Berea | KY | — | ◇ UNVERIFIED |
| MAMPI Automotive Corp. | Cupertino | CA | — | ◇ UNVERIFIED |
| MLMsd LLC | El Paso | TX | — | ◇ UNVERIFIED |
| MAMtu America INC | Brownstown Township | MI | — | ◇ UNVERIFIED |
| MBMud Buddy Manufacturing LLC | West Jordan | UT | — | ◇ UNVERIFIED |
| MRMullins Race Engines | Mount Olive | IL | — | ◇ UNVERIFIED |
| NCNational Cng and Fleet Service | Ontario | CA | — | ◇ UNVERIFIED |
| NGNatural Gas Vehicles of Texas, INC. | Dallas | TX | — | ◇ UNVERIFIED |
| NINatures Image INC | Lake Forest | CA | — | ◇ UNVERIFIED |
| NINavisite INC | San Jose | CA | — | ◇ UNVERIFIED |
| NNavistar | Joliet | IL | — | ◇ UNVERIFIED |
| NDNavistar Diesel of Alabama LLC | Huntsville | AL | — | ◇ UNVERIFIED |
| NINavistar INC | Melrose Park | IL | — | ◇ UNVERIFIED |
| NHnFLOW Holdings LLC | Evansville | IN | — | ◇ UNVERIFIED |
| NBNickens Brothers Racing Engines, INC. | Conroe | TX | — | ◇ UNVERIFIED |
| NCNipomo Csd Joshua Road Pump Station | Nipomo | CA | — | ◇ UNVERIFIED |
| NCNipomo Csd - Maria Vista Lift Station | Nipomo | CA | — | ◇ UNVERIFIED |
| NCNipomo Csd - Sundale Well | Nipomo | CA | — | ◇ UNVERIFIED |
| NCNipomo Csd Tefft Street Lift Station | Nipomo | CA | — | ◇ UNVERIFIED |
| NSNippon Steel & Sumikin Materials Usa, INC. | Fayetteville | TN | — | ◇ UNVERIFIED |
| NNNiterra North America (p1099) | Wixom | MI | — | ◇ UNVERIFIED |
| NANorth America Fuel Systems Remanufacturing | Kentwood | MI | — | ◇ UNVERIFIED |
| NANorth American Lighting | Farmington Hills | MI | — | ◇ UNVERIFIED |
| NANorth American Lighting Assembly Plant | Salem | IL | — | ◇ UNVERIFIED |
| NCNorth Compressor Station | Park | WY | — | ◇ UNVERIFIED |
| NPNorthstar Power, LLC | Ankeny | IA | — | ◇ UNVERIFIED |
| OMOgden Module Facility | Ogden | UT | — | ◇ UNVERIFIED |
| OTOmega Tech Inc | Diamond Bar | CA | — | ◇ UNVERIFIED |
| OPOptimal -EV Properties, LLC | Elkhart | IN | — | ◇ UNVERIFIED |
| OAO'reilly Automotive, INC. | Big Pine | CA | — | ◇ UNVERIFIED |
| OCOshkosh CORP - Oakwood Facility | Oshkosh | WI | — | ◇ UNVERIFIED |
| ODOutlaw Diesel Performance LLC | Greenfield | IN | — | ◇ UNVERIFIED |
 Paasche Airbrush CO | Harwood Heights | IL | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca | Arroyo Grande | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Atascadero | Atascadero | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Heritage Ranch | Paso Robles | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Paso Robles | Paso Robles | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Pismo Beach | Pismo Beach | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Dba At&t Ca - Se026 | Cayucos | CA | — | ◇ UNVERIFIED |
| PBPacific Bell Telephone CO. Dba At&t Ca - Morro Bay | Morro Bay | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric CO. - Eof Jic | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric Company Kendall Road Campus | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PGPacific Gas & Electric - Emergency Operations Fac. | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| PNPacific Northwest Print and Fulfillment | Spokane | WA | — | ◇ UNVERIFIED |
| PBPalm Beach Outboards | Riviera Beach | FL | — | ◇ UNVERIFIED |
| PJPaul J. Tester | Oak Ridge | NJ | — | ◇ UNVERIFIED |
| PLPC Landing CORP. - Grover Beach Cable Station | Grover Beach | CA | — | ◇ UNVERIFIED |
| PIPerformance Industries, Inc. | Coppell | TX | — | ◇ UNVERIFIED |
| PRPerformance Rearends | Bakersfield | CA | — | ◇ UNVERIFIED |
| PIPerma-Cool Inc. | Yuma | AZ | — | ◇ UNVERIFIED |
