| NSNorth Sails Group, LLC | San Diego | CA | — | ◇ UNVERIFIED |
| NSNorthside Sheet Metal, INC. | Panama City | FL | — | ◇ UNVERIFIED |
| NTNorthside Tin Shop | Chattanooga | TN | — | ◇ UNVERIFIED |
| NANorthwest Automatics | Kent | WA | — | ◇ UNVERIFIED |
| NBNorthwest Bedding | Spokane | WA | — | ◇ UNVERIFIED |
| NKNorthwest Kayaks | Arlington | WA | — | ◇ UNVERIFIED |
| NMNorthwest Marine Industries | Ferndale | WA | — | ◇ UNVERIFIED |
| NSNorthwest Specialty Fab LLC | Central Point | OR | — | ◇ UNVERIFIED |
| NCNorthwood Canoe Company | Atkinson | ME | — | ◇ UNVERIFIED |
| NONovurania of America INC | Vero Beach | FL | — | ◇ UNVERIFIED |
| NPNowak Properties, LLC | Punta Gorda | FL | — | ◇ UNVERIFIED |
| NMNrg Motor Sports | La Habra | CA | — | ◇ UNVERIFIED |
| NINsa Industries LLC | Saint Johnsbury | VT | — | ◇ UNVERIFIED |
| NRN.s.a. Rv Products, INC. | Iola | KS | — | ◇ UNVERIFIED |
| NNNSC Newport Specialty Cars INC | Huntington Beach | CA | — | ◇ UNVERIFIED |
| NSN & S Supply | Milton | NY | — | ◇ UNVERIFIED |
| NMNt Manufacturing LLC Dba Nor-tech Hi-performance Boats | N Fort Myers | FL | — | ◇ UNVERIFIED |
| NINucanoe, INC. | Bellingham | WA | — | ◇ UNVERIFIED |
| NINu-way Industries INC | Des Plaines | IL | — | ◇ UNVERIFIED |
| NBNw Bend Boats LLC | Roseburg | OR | — | ◇ UNVERIFIED |
| NYN. Y. P. CORP. | Elizabeth | NJ | — | ◇ UNVERIFIED |
| NCNyp CORP. | Mcminnville | TN | — | ◇ UNVERIFIED |
| OMOakhurst Marine | North Fork | CA | — | ◇ UNVERIFIED |
| OBOakland Bag, INC | Oakland | CA | — | ◇ UNVERIFIED |
| OMObispo Machines INC Dba Custom Machine | San Luis Obispo | CA | — | ◇ UNVERIFIED |
| OHOccupational Health & Safety Administration | Idaho Falls | ID | — | ◇ UNVERIFIED |
| O1Ocean 1 Yachts, LLC | Sarasota | FL | — | ◇ UNVERIFIED |
| OYOcean Yachts INC | Egg Harbor City | NJ | — | ◇ UNVERIFIED |
| OCOCSM Capital, LLC | Anaheim | CA | — | ◇ UNVERIFIED |
| OGOde Gutter Products | Kent | WA | — | ◇ UNVERIFIED |
| OGOdiz Group LLC | Granger | IN | — | ◇ UNVERIFIED |
| OEO E a | Aurora | CO | — | ◇ UNVERIFIED |
| OPO.e.m. Precision | Lake Elsinore | CA | — | ◇ UNVERIFIED |
| OSOertel Sheet Metal | Davenport | IA | — | ◇ UNVERIFIED |
| OSOff Season Canvas, LLC | Brunswick | GA | — | ◇ UNVERIFIED |
| OEO'gara-hess & Eisenhardt Armoring Company LLC (1409030600) | Fairfield | OH | — | ◇ UNVERIFIED |
| ODOGE Direct llc | Wrightstown | WI | — | ◇ UNVERIFIED |
| OHO' Hagin, LLC | Henderson | NV | — | ◇ UNVERIFIED |
| OMO'hagin Manufacturing LLC | Rohnert Park | CA | — | ◇ UNVERIFIED |
| OSOhio-Kentucky Steel Corp. | Franklin | OH | — | ◇ UNVERIFIED |
| OSOh Se Lee and Su Deok Lee | Fresno | CA | — | ◇ UNVERIFIED |
| OO'keeffe's | Merced | CA | — | ◇ UNVERIFIED |
| OGOlasaba Grinding Dba Riverside Grinding | Riverside | CA | — | ◇ UNVERIFIED |
| OEOldenstadt Enterprises INC | West Linn | OR | — | ◇ UNVERIFIED |
| OTOld Town Canoe CO | Old Town | ME | — | ◇ UNVERIFIED |
| OSOlins Sheet Metal, INC. | Albany | GA | — | ◇ UNVERIFIED |
| ODOlsen & Durand Marine Service | Woodbridge | VA | — | ◇ UNVERIFIED |
| OOmco | Talladega | AL | — | ◇ UNVERIFIED |
| OROmc Recreational Boat Group (51) | Cadillac | MI | — | ◇ UNVERIFIED |
| OSOmc Salt Water Engineering | Murfreesboro | TN | — | ◇ UNVERIFIED |
| OIOmg, INC. Dba Hickman Engineered Systems | Arden | NC | — | ◇ UNVERIFIED |
| OOmniduct | Everett | WA | — | ◇ UNVERIFIED |
| OAOmniduct Arlington | Arlington | WA | — | ◇ UNVERIFIED |
| OAOmniduct Az, LLC | Phoenix | AZ | — | ◇ UNVERIFIED |
| OOmnimax | Gridley | IL | — | ◇ UNVERIFIED |
| OIOmnimax International, INC. | Ivyland | PA | — | ◇ UNVERIFIED |
| OIOmnimax International, LLC Dba Millennium Metals | Jacksonville | FL | — | ◇ UNVERIFIED |
| OMOneto Metal Products CORP | Sacramento | CA | — | ◇ UNVERIFIED |
| OSOney Sheetmetal INC | Fort Myers | FL | — | ◇ UNVERIFIED |
| OBOnslow Bay Marine Group, LLC | Hampstead | NC | — | ◇ UNVERIFIED |
 On The Edge MFG, Inc | Kittanning | PA | — | ◇ UNVERIFIED |
| OCOnward Coatings Dba Wheel Craft | Mentor | OH | — | ◇ UNVERIFIED |
| OSOpen Sailing, INC. | Long Beach | CA | — | ◇ UNVERIFIED |
| OIOpeo INC | Auburn Hills | MI | — | ◇ UNVERIFIED |
| OSOrange Steel Roofing Products | Orange | VA | — | ◇ UNVERIFIED |
| OSOreland Sheet Metal Inc | Huntingdon Valley | PA | — | ◇ UNVERIFIED |
| OCOrganic Compounds & Fox Truckmounts INC | Gardena | CA | — | ◇ UNVERIFIED |
| OFOrth Family Partnership | Richardson | TX | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Stockton | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Thousand Oaks | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Fresno | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | West Covina | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Oakland | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Ventura | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Temecula | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Riverside | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Gardena | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | San Jose | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Sacramento | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Santa Ana | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Bakersfield | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Van Nuys | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Chula Vista | CA | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | El Cajon | CA | — | ◇ UNVERIFIED |
| ODOshkosh Defense LLC | Spartanburg | SC | — | ◇ UNVERIFIED |
| OBOsprey Boat Company Metcalf St | Sedro Woolley | WA | — | ◇ UNVERIFIED |
| OCOt Car/truck Repair | Roseville | CA | — | ◇ UNVERIFIED |
| OOOuterlimits Offshore Powerboats, LTD | Bristol | RI | — | ◇ UNVERIFIED |
| OPOuterlimits Powerboats | Bristol | RI | — | ◇ UNVERIFIED |
| OPOuterlimits Powerboats | Bristol | RI | — | ◇ UNVERIFIED |
| OMOverspeed Manufacturing | Signal Hill | CA | — | ◇ UNVERIFIED |
| OWO W Hubbell & Sons | New York Mills | NY | — | ◇ UNVERIFIED |
| OCOwl Creek Boat Works & Storage | Alva | FL | — | ◇ UNVERIFIED |
| OCOwosso Composite | Owosso | MI | — | ◇ UNVERIFIED |
| PAPacific Auto Body INC | Concord | CA | — | ◇ UNVERIFIED |
| PAPacific Auto Parts | Ceres | CA | — | ◇ UNVERIFIED |
| PAPacific Award Metals INC | Baldwin Park | CA | — | ◇ UNVERIFIED |
| PBPacific Boat Services | Stockton | CA | — | ◇ UNVERIFIED |
| PCPacific Converters | South Gate | CA | — | ◇ UNVERIFIED |
| PCPacific Crest Canvas | Alameda | CA | — | ◇ UNVERIFIED |
