| 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 |
| MAMenzies Aviation Grp Inc, Ogden Grnd Svc | Los Angeles | CA | — | ◇ UNVERIFIED |
