| LPLatham Pool Products INC D/b/a Viking Pools-il | Dix | IL | — | ◇ UNVERIFIED |
| LPLatham Pool Products INC D/b/a Viking Pools-tn | Fayetteville | TN | — | ◇ UNVERIFIED |
| LPLawnware Products INC | Morton Grove | IL | — | ◇ UNVERIFIED |
| LALawrenceburg Assembly Opr | Lawrenceburg | KY | — | ◇ UNVERIFIED |
| LOLawson-mardon-wheaton of Pr INC. | Cayey | PR | — | ◇ UNVERIFIED |
| LTLdm Technologies | Romulus | MI | — | ◇ UNVERIFIED |
| LCLear CORP | Zanesville | OH | — | ◇ UNVERIFIED |
| LCLear CORP | Covington | VA | — | ◇ UNVERIFIED |
| LCLear Corporation | Greencastle | IN | — | ◇ UNVERIFIED |
| LCLear Corporation - Grand Rapids | Grand Rapids | MI | — | ◇ UNVERIFIED |
| LCLear Corporation, Marshall Division | Marshall | MI | — | ◇ UNVERIFIED |
| LPLeon Plastics Incorporated | Alda | NE | — | ◇ UNVERIFIED |
| LLLfm Laurel West | Laurel | MT | — | ◇ UNVERIFIED |
| LFLide Fiberglass Tank Troy | Troy | TX | — | ◇ UNVERIFIED |
| LFLifetime Fiberglass Pools | Hammonton | NJ | — | ◇ UNVERIFIED |
| LFLifetime Fiberglass Pools (form: Water World) | Hammonton | NJ | — | ◇ UNVERIFIED |
| LCLippert Components Incorporated Plant 261 | Elkhart | IN | — | ◇ UNVERIFIED |
 Lippert Components Incorporated Plant 50 | Goshen | IN | — | ◇ UNVERIFIED |
| LIL&l Ironworks LLC | Belle Chasse | LA | — | ◇ UNVERIFIED |
| LMLoranger Mfg Corp/warren | Warren | PA | — | ◇ UNVERIFIED |
| LCLoxcreen CO INC | Brooklet | GA | — | ◇ UNVERIFIED |
| LILuicana Ind Inc/bally | Bally | PA | — | ◇ UNVERIFIED |
| LILund International, Autotron Accessories | Longmont | CO | — | ◇ UNVERIFIED |
| MFMaclean Fogg | Menomonee Falls | WI | — | ◇ UNVERIFIED |
| MCMagna Closures Lighting Division | Plymouth | MI | — | ◇ UNVERIFIED |
| MMMagna Mirrors Corporation | Grand Haven | MI | — | ◇ UNVERIFIED |
| MMMagneti Marelli of Tennessee Dba Alna, LLC. | Pulaski | TN | — | ◇ UNVERIFIED |
| MBMahle Behr USA INC | Troy | MI | — | ◇ UNVERIFIED |
 Mahle Industrial Thermal Systems America | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MIMaine Industrial Tire | Gorham | ME | — | ◇ UNVERIFIED |
| MEMan Energy Solutions USA INC | Pompano Beach | FL | — | ◇ UNVERIFIED |
| MHMann & Hummel USA INC. | South Bend | IN | — | ◇ UNVERIFIED |
| MIMar-bal INC | Chagrin Falls | OH | — | ◇ UNVERIFIED |
| MIMar-bal INC. (0243112019) | Painesville | OH | — | ◇ UNVERIFIED |
| MPMar-bal Pultrusion, INC. | Willoughby | OH | — | ◇ UNVERIFIED |
| MCMarble Connection/cabinet Connection | Port Saint Lucie | FL | — | ◇ UNVERIFIED |
| MPMarble Palace | Stockton | CA | — | ◇ UNVERIFIED |
| MEMarine Electrical Products | Lebanon | MO | — | ◇ UNVERIFIED |
| MIMark I Molded Plastics of Tennessee | Henry | TN | — | ◇ UNVERIFIED |
| MRMark Richey Woodworking & Design INC | Newburyport | MA | — | ◇ UNVERIFIED |
| MIMarlock INC | Maynardville | TN | — | ◇ UNVERIFIED |
| MMMartin Marietta Composites INC Sparta Facility | Sparta | NC | — | ◇ UNVERIFIED |
| MPMaryland Plastics | Federalsburg | MD | — | ◇ UNVERIFIED |
| MRMasco Retail Cabinet Group | Waverly | OH | — | ◇ UNVERIFIED |
| MPMastercraft Pattern and Model Works INC / Fiberglass Reinforced Plastic Mfg Faci | North Miami | OK | — | ◇ UNVERIFIED |
| MIMasterfab INC | Goshen | IN | — | ◇ UNVERIFIED |
| MMMaster Molded Products | Elgin | IL | — | ◇ UNVERIFIED |
| MPMaterial Processing and Handling CO | Fostoria | OH | — | ◇ UNVERIFIED |
| MPMato Plastics INC. | Valencia | CA | — | ◇ UNVERIFIED |
| MPMauser Packaging Solutions | Charlotte | NC | — | ◇ UNVERIFIED |
