| HMHyundai Mobis Alabama, LLC | Montgomery | AL | — | ◇ UNVERIFIED |
| ITIhi Turbo America | Shelbyville | IL | — | ◇ UNVERIFIED |
| IRImco Reinforced Plastics INC | Moorestown | NJ | — | ◇ UNVERIFIED |
| IIImpac International | Fontana | CA | — | ◇ UNVERIFIED |
| IRInalfa Roof Systems, Incorporated | Auburn Hills | MI | — | ◇ UNVERIFIED |
| IPIndustry Products CO | Georgetown (scott) | KY | — | ◇ UNVERIFIED |
| IMIntercoastal Marine Rprs INC | Jefferson | LA | — | ◇ UNVERIFIED |
| IIInternational Inboard Marine | Merced | CA | — | ◇ UNVERIFIED |
| IPInteva Products-bluffton Operations | Bluffton | IN | — | ◇ UNVERIFIED |
| IYItchiban Yacht Painters, INC. | Bristol | RI | — | ◇ UNVERIFIED |
| IItt | Panama City | FL | — | ◇ UNVERIFIED |
| IDItw Deltar | Paxton | IL | — | ◇ UNVERIFIED |
| INIvi North INC Plant 3 | Greenville | WI | — | ◇ UNVERIFIED |
| JBJarrett Bay Boatworks - Beaufort | Beaufort | NC | — | ◇ UNVERIFIED |
| JIJbm, INC. | Knoxville | TN | — | ◇ UNVERIFIED |
| JCJcp&l Central Warehouse | Rockaway | NJ | — | ◇ UNVERIFIED |
| JYJefferson Yachts, INC | Jeffersonville | IN | — | ◇ UNVERIFIED |
| JBJensen Bridge & Supply CO | Sandusky | MI | — | ◇ UNVERIFIED |
| JMJerith Manufacturing LLC | Philadelphia | PA | — | ◇ UNVERIFIED |
| JOJideco of Bardstown INC | Bardstown | KY | — | ◇ UNVERIFIED |
| JJJ & J Drainage Products CO | Hutchinson | KS | — | ◇ UNVERIFIED |
| JIJlmc INC | Ontario | CA | — | ◇ UNVERIFIED |
 Johns Manville | Lewiston | ME | — | ◇ UNVERIFIED |
| JMJohnson Manufacturing | Maryville | TN | — | ◇ UNVERIFIED |
| JBJones Boat Yard INC | Miami | FL | — | ◇ UNVERIFIED |
| JMJones Metal Products INC | Mankato | MN | — | ◇ UNVERIFIED |
| JVJrl Ventures Dba Marine Concepts | Saint James City | FL | — | ◇ UNVERIFIED |
| JFJ.s. Family Holdings | Riviera Beach | FL | — | ◇ UNVERIFIED |
| JMJupiter Marine Intl INC | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| JSJustrite Safety Group - Eagle Manufacturing CO. (2400) | Wellsburg | WV | — | ◇ UNVERIFIED |
| JUJvis USA LLC Harper | Clinton Township | MI | — | ◇ UNVERIFIED |
| JHJw Harkins Auto Body | Southampton | PA | — | ◇ UNVERIFIED |
| KKKal Kustom Enterprises | Salem | OR | — | ◇ UNVERIFIED |
| KTKalow Technologies, LLC | Rutland | VT | — | ◇ UNVERIFIED |
| KIKautex INC | Detroit | MI | — | ◇ UNVERIFIED |
| KMKemlee Mfg INC | Galena | KS | — | ◇ UNVERIFIED |
| KLKey Largo Harbor Marina | Key Largo | FL | — | ◇ UNVERIFIED |
| KAK&g Associates Dba Sigma Metals INC | Colorado Springs | CO | — | ◇ UNVERIFIED |
| KIKice Industries South Facility | Wichita | KS | — | ◇ UNVERIFIED |
| KMKirin Manufacturing | Tucson | AZ | — | ◇ UNVERIFIED |
| KSKkmi Sausalito LLC | Sausalito | CA | — | ◇ UNVERIFIED |
| KAKlo Acquisitions LLC | Muskegon | MI | — | ◇ UNVERIFIED |
| KFKms Fab LLC | Luzerne | PA | — | ◇ UNVERIFIED |
| KMKnudson Mfg INC | Broomfield | CO | — | ◇ UNVERIFIED |
| KKopco-nwc | Fort Smith | AR | — | ◇ UNVERIFIED |
| KIKrystal Infinity LLC | Brea | CA | — | ◇ UNVERIFIED |
| KMKyb Manufacturing North America, INC. | Franklin | IN | — | ◇ UNVERIFIED |
| LILancer Industries | Memphis | TN | — | ◇ UNVERIFIED |
| LMLane Metal Prods Mfg | Bedford | PA | — | ◇ UNVERIFIED |
| LKLanness K Mckee and CO Incorporated | Fairmont | NC | — | ◇ UNVERIFIED |
| LMLauderdale Marine Center | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| LFLayman Fabrication Incorporated | North Vernon | IN | — | ◇ UNVERIFIED |
| LILeaf Industries/division of J&e Manufacturing CO | Plymouth | MN | — | ◇ UNVERIFIED |
| LBLegacy Boat Company Incorporated | Charleston | SC | — | ◇ UNVERIFIED |
| LALennox Aes-reno | Reno | NV | — | ◇ UNVERIFIED |
| LYLighthouse Yacht Service | Delray Beach | FL | — | ◇ UNVERIFIED |
| LMLightning Metal Specialty | Elk Grove Village | IL | — | ◇ UNVERIFIED |
| LCLippert Components Incorporated Plant 261 | Elkhart | IN | — | ◇ UNVERIFIED |
 Lippert Components Incorporated Plant 50 | Goshen | IN | — | ◇ UNVERIFIED |
| LTLouisville Tin & Stove | Louisville | KY | — | ◇ UNVERIFIED |
| LRLtc Roll & Engineering | Fraser | MI | — | ◇ UNVERIFIED |
| LLucid | Casa Grande | AZ | — | ◇ UNVERIFIED |
| LMLucid Motors-tempe Logistics Operation Center | Tempe | AZ | — | ◇ UNVERIFIED |
| LCLuhrs Corporation | Saint Augustine | FL | — | ◇ UNVERIFIED |
| MDMac Donald Miller Facility Solutions | Seattle | WA | — | ◇ UNVERIFIED |
| MEMac Equipment INC | Sabetha | KS | — | ◇ UNVERIFIED |
| MYMacgregor Yacht Corporation | Costa Mesa | CA | — | ◇ UNVERIFIED |
| MLMachine Laboratory LLC | Chesterfield | MO | — | ◇ UNVERIFIED |
| MMMagna Mirrors Corporation | Grand Haven | MI | — | ◇ UNVERIFIED |
| MMMagnum Marine Corporation | North Miami | FL | — | ◇ UNVERIFIED |
| MBMahle Behr USA INC | Troy | MI | — | ◇ UNVERIFIED |
 Mahle Industrial Thermal Systems America | Grand Rapids | MI | — | ◇ UNVERIFIED |
| MBMajek Boat Plant | Corpus Christi | TX | — | ◇ UNVERIFIED |
| MPMajestic Products Company | Huntington | IN | — | ◇ UNVERIFIED |
| MMMako Marine International, INC. | Forest City | NC | — | ◇ UNVERIFIED |
| MEMan Energy Solutions USA INC | Pompano Beach | FL | — | ◇ UNVERIFIED |
| MAManheim Auctions, INC. | Ocoee | FL | — | ◇ UNVERIFIED |
| MMMann Made Products | Waterville | KS | — | ◇ UNVERIFIED |
| MPMarada Powerboats | Ravenna | KY | — | ◇ UNVERIFIED |
| MBMarathon Boat Yard | Marathon | FL | — | ◇ UNVERIFIED |
| MMMarina Mile Yachting Center | Fort Lauderdale | FL | — | ◇ UNVERIFIED |
| MCMarine Components - Engine Shop | Loudon | TN | — | ◇ UNVERIFIED |
| MGMarine Group LLC | Murfreesboro | TN | — | ◇ UNVERIFIED |
| MMMarine Manufacturing INC. | Douglas | GA | — | ◇ UNVERIFIED |
| MEMarinemax East INC | Sarasota | FL | — | ◇ UNVERIFIED |
| MEMarinemax East, INC | Stuart | FL | — | ◇ UNVERIFIED |
| MMMarinemax Miami | Miami | FL | — | ◇ UNVERIFIED |
| MNMarinemax Naples | Naples | FL | — | ◇ UNVERIFIED |
| MPMarinemax Pompano | Pompano Beach | FL | — | ◇ UNVERIFIED |
| MYMarinemax Yacht Service - Dania | Dania Beach | FL | — | ◇ UNVERIFIED |
| MSMaritime Systems INC - Slidell Facility | Slidell | LA | — | ◇ UNVERIFIED |
| MTMark Twain Industries | West Frankfort | IL | — | ◇ UNVERIFIED |
| MMMar Marina | Tarpon Spgs | FL | — | ◇ UNVERIFIED |
| MYMarquis Yachts LLC - Facility 1 | Pulaski | WI | — | ◇ UNVERIFIED |
| MVMarthas Vineyard Shipyard INC | Tisbury | MA | — | ◇ UNVERIFIED |
| MCMastercrafters CORP | Winnsboro | LA | — | ◇ UNVERIFIED |
 Mayville Engineering Company, INC. (mec) - Virginia Main Plant - Wytheville | Wytheville | VA | — | ◇ UNVERIFIED |
| MAMcgill Air Flow LLC | Bennington | VT | — | ◇ UNVERIFIED |
| MDMcgill Development Corporation | Westerville | OH | — | ◇ UNVERIFIED |
| MMMckinstry Metal Works INC. | Chicopee | MA | — | ◇ UNVERIFIED |
