| 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 |
