| JDJim Dobbas, INC. | Fremont | CA | — | ◇ UNVERIFIED |
| JMJ. Mora's Auto | El Monte | CA | — | ◇ UNVERIFIED |
| JJJohn Jackson Excavating | Boulder Creek | CA | — | ◇ UNVERIFIED |
| JSJohn Sergis | Lodi | CA | — | ◇ UNVERIFIED |
| JAJohnstown America CORP | Johnstown | PA | — | ◇ UNVERIFIED |
| JCJoy Clnr & Tailoring/harrisburg | Harrisburg | PA | — | ◇ UNVERIFIED |
| JJoyglobal | Franklin | PA | — | ◇ UNVERIFIED |
| JGJoy Global Surface Mining INC | Milwaukee | WI | — | ◇ UNVERIFIED |
| JGJoy Global Underground Mining Duffield | Duffield | VA | — | ◇ UNVERIFIED |
| JGJoy Global Underground Mining LLC | Duffield | VA | — | ◇ UNVERIFIED |
| JGJoy Global Underground Mining LLC | Bluefield | VA | — | ◇ UNVERIFIED |
| JMJoy Mining Machinery | Lebanon | KY | — | ◇ UNVERIFIED |
| JMJoy Mining Machinery | Millersburg | KY | — | ◇ UNVERIFIED |
| JMJoy Mining Machinery - Stamler Operations | Millersburg | KY | — | ◇ UNVERIFIED |
| JTJoy Tech Inc/buffalo St | Franklin | PA | — | ◇ UNVERIFIED |
| JTJoy Technologies, INC. Dba Joy Mining Machinery | Millersburg | KY | — | ◇ UNVERIFIED |
| KRKasgro Rail/new Castle | New Castle | PA | — | ◇ UNVERIFIED |
| KRKasgro Rail/taylor Twp | New Castle | PA | — | ◇ UNVERIFIED |
| KRKawasaki Rail Car INC | Yonkers | NY | — | ◇ UNVERIFIED |
| KHKen Herrett Excavating | Weaverville | CA | — | ◇ UNVERIFIED |
| KKennametal | Chilhowie | VA | — | ◇ UNVERIFIED |
| KEKershaw Equipment, L.l.c. | Montgomery | AL | — | ◇ UNVERIFIED |
| KTKing's Tire Service | Charleston | WV | — | ◇ UNVERIFIED |
| KIKinkisharyo International | Palmdale | CA | — | ◇ UNVERIFIED |
| KAKnoxville and Holston River Railroad | Knoxville | TN | — | ◇ UNVERIFIED |
| KAKomatsu America CORP Arizona Proving Grounds | Sahuarita | AZ | — | ◇ UNVERIFIED |
| KAKomatsu America CORP - Proving Ground | Green Valley | AZ | — | ◇ UNVERIFIED |
| KKor-it | West Sacramento | CA | — | ◇ UNVERIFIED |
| LALafarge Aggregates Il INC | Cave in Rock | IL | — | ◇ UNVERIFIED |
| LSLake Shore Tram INC. | Rowan | IA | — | ◇ UNVERIFIED |
 Lamb Machine | Princeton | WV | — | ◇ UNVERIFIED |
| LPLayos Pit #3 | Sweetwater | WY | — | ◇ UNVERIFIED |
| LELb3 Enterprises INC | Lakeside | CA | — | ◇ UNVERIFIED |
| LELeak Eliminators LLC | Lexington | KY | — | ◇ UNVERIFIED |
| LELeslie Equipment CO | Beaver | WV | — | ◇ UNVERIFIED |
| LHLewis Hyatt | Chico | CA | — | ◇ UNVERIFIED |
| LMLiebherr Mining Equipment Company | Newport News | VA | — | ◇ UNVERIFIED |
| LTLindsay Transportation Solutions | Rio Vista | CA | — | ◇ UNVERIFIED |
| LOLion Oil Company | Camden | AR | — | ◇ UNVERIFIED |
| LSLonestar Sierra | Bakersfield | CA | — | ◇ UNVERIFIED |
| LGLP Gas Systems INC | Bloomington | CA | — | ◇ UNVERIFIED |
| LTLpgs Tanforan LLC | South San Francisco | CA | — | ◇ UNVERIFIED |
| MIMaely INC | Menifee | CA | — | ◇ UNVERIFIED |
| MIMaely INC | Wrightwood | CA | — | ◇ UNVERIFIED |
| MIMark Industries | Brea | CA | — | ◇ UNVERIFIED |
| MTMasaba Twin Screen | Sundance | WY | — | ◇ UNVERIFIED |
| MTMasaba Twin Screen | Platte | WY | — | ◇ UNVERIFIED |
| MEMaven Energy LLC - Portable 11683 | Appalachia | VA | — | ◇ UNVERIFIED |
| MRMaxxim Rebuild CO LLC | Lyburn | WV | — | ◇ UNVERIFIED |
| MCMentor Corp_(was Gardener-denver Co) | Denver | CO | — | ◇ UNVERIFIED |
| MAMeridian Automotive Systems INC | Centralia | IL | — | ◇ UNVERIFIED |
| MRMeridian Rail Acquisition CORP | Lewistown | PA | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | — | ◇ UNVERIFIED |
| MLMessiah Locomotive Service, LLC | Spokane | MO | — | ◇ UNVERIFIED |
| MIMetadyne, INC | Towanda | PA | — | ◇ UNVERIFIED |
| MEMetro East Industries INC | Alorton | IL | — | ◇ UNVERIFIED |
| MMMetso Minerals Ind INC | York | PA | — | ◇ UNVERIFIED |
| MMMetso Minerals Ind, Stephens Adamson | Clarksdale | MS | — | ◇ UNVERIFIED |
| MMMetso Minerals Industries (former) | Clarksdale | MS | — | ◇ UNVERIFIED |
| MMMetso Minerals Pumps & Process | Colorado Springs | CO | — | ◇ UNVERIFIED |
| MUMetso USA INC | Manchester | PA | — | ◇ UNVERIFIED |
| MHM&g Hauling INC | Gilroy | CA | — | ◇ UNVERIFIED |
| MAMid Atlantic Manfacturing and Hydraulics INC | Rural Retreat | VA | — | ◇ UNVERIFIED |
| MCMidnight Crane Service INC | Fresno | CA | — | ◇ UNVERIFIED |
| MLMidwest Locomotive Services INC | Atwater | MN | — | ◇ UNVERIFIED |
| MWMine Weld & Repair | Hugheston | WV | — | ◇ UNVERIFIED |
| MCMission Constructors INC | Morgan Hill | CA | — | ◇ UNVERIFIED |
| MEMitsubishi Electric Power Products, INC. | Freedom | PA | — | ◇ UNVERIFIED |
| MMMobiscreen Ms 16d | Gillette | WY | — | ◇ UNVERIFIED |
| MMModular Mining Systems, INC. | Tucson | AZ | — | ◇ UNVERIFIED |
| MHMorgan Heavy Equipment | Montague | CA | — | ◇ UNVERIFIED |
| MMMountaineer Machine & Hydraulic INC | Athens | WV | — | ◇ UNVERIFIED |
| MGMount Gaines Rock | Mariposa | CA | — | ◇ UNVERIFIED |
| MHMPRX Holdings, LLC | Minooka | IL | — | ◇ UNVERIFIED |
| MSM & S Enterprises | Perris | CA | — | ◇ UNVERIFIED |
| MIMultiquip INC | Fullerton | CA | — | ◇ UNVERIFIED |
| NMNarita Manufacturing, INC. | Belvidere | IL | — | ◇ UNVERIFIED |
| NRNational Railway | Mount Vernon | IL | — | ◇ UNVERIFIED |
| NRNational Railway | Silvis | IL | — | ◇ UNVERIFIED |
| NRNational Railway Equipment | Silvis | IL | — | ◇ UNVERIFIED |
| NRNational Railway Equipment CO | Paducah | KY | — | ◇ UNVERIFIED |
| NRNational Reefer Services LLC | Long Beach | CA | — | ◇ UNVERIFIED |
| NMNavistar-cherokee Manufacturing Plant | Cherokee | AL | — | ◇ UNVERIFIED |
| NINIFT Inc. | Belleville | MI | — | ◇ UNVERIFIED |
| NNordco | Arcola | IL | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway CO Brosnan Yard | Macon | GA | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway Company | Altoona | PA | — | ◇ UNVERIFIED |
| NSNorfolk Southern Railway Company | Altoona | PA | — | ◇ UNVERIFIED |
| NCNorthco Corporation | Morgantown | WV | — | ◇ UNVERIFIED |
| NANorthern A1 Services | Whitehall | MI | — | ◇ UNVERIFIED |
| NSNorthern Sales CO | Mannington | WV | — | ◇ UNVERIFIED |
| OMOakland Maintenance Facility/ Herzog Transit Services INC | Oakland | CA | — | ◇ UNVERIFIED |
| OCOb's Concrete Pumps Repair INC | San Carlos | CA | — | ◇ UNVERIFIED |
| OUOhla Usa, INC. | Valencia | CA | — | ◇ UNVERIFIED |
| OPOhv Plant | Fort Worth | TX | — | ◇ UNVERIFIED |
| OGOldenburg Group INC | Ontonagon | MI | — | ◇ UNVERIFIED |
| OGOldenburg Group INC | Claremont | NH | — | ◇ UNVERIFIED |
| OTOmaha Transloading Corporation | Omaha | NE | — | ◇ UNVERIFIED |
| OHOmnisource Heavy Media | Fort Wayne | IN | — | ◇ UNVERIFIED |
| OHOro Holdings LLC | Vallejo | CA | — | ◇ UNVERIFIED |
