| LHLindsay Hardwoods INC. | Farmville | VA | — | ◇ UNVERIFIED |
| LLLion Lumber, LLC | Louisiana | MO | — | ◇ UNVERIFIED |
| LLLipinski Logging & Lumber | Youngsville | PA | — | ◇ UNVERIFIED |
| LRLittle River Hardwoods INC | Wilton | AR | — | ◇ UNVERIFIED |
| LBLittrell Bros Lumber CO | Vinemont | AL | — | ◇ UNVERIFIED |
| LLLittrell Lumber Mill, INC. | Decatur | AL | — | ◇ UNVERIFIED |
| LELiving Earth - Centennial | Nashville | TN | — | ◇ UNVERIFIED |
| LELiving Earth - Elm Hill Pike | Nashville | TN | — | ◇ UNVERIFIED |
| LELiving Earth - Rutledge Pike Site | Knoxville | TN | — | ◇ UNVERIFIED |
| LJL J Hughes & Sons INC | Summersville | WV | — | ◇ UNVERIFIED |
| LLLkl Lumber Company INC | Oakman | AL | — | ◇ UNVERIFIED |
| LIL&l Ironworks LLC | Belle Chasse | LA | — | ◇ UNVERIFIED |
| LJLl Johnson Lumber Mfg CO | Charlotte | MI | — | ◇ UNVERIFIED |
| LLL & L Lumber Co., INC | Huntsville | AL | — | ◇ UNVERIFIED |
| LLLodi Lumber CO | Lodi | OH | — | ◇ UNVERIFIED |
| LCLongaberger Company (0660000111) | Frazeysburg | OH | — | ◇ UNVERIFIED |
| LMLoranger Mfg Corp/warren | Warren | PA | — | ◇ UNVERIFIED |
| LALouis and Company | West Jordan | UT | — | ◇ UNVERIFIED |
 Louisiana-pacific - Belgrade | Belgrade | MT | — | ◇ UNVERIFIED |
| Louisiana Pacific CORP Walden | Walden | CO | — | ◇ UNVERIFIED |
| Louisiana Pacific - Evergreen | Evergreen | AL | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | — | ◇ UNVERIFIED |
| LWLouvorn Wholesale Lumber Corporation | Fort Smith | AR | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | — | ◇ UNVERIFIED |
| LCLoxcreen CO INC | Brooklet | GA | — | ◇ UNVERIFIED |
| LPL P Rigsby Lumber Company | Saluda | VA | — | ◇ UNVERIFIED |
| LRL & R Timber | San Augustine | TX | — | ◇ UNVERIFIED |
| LILuicana Ind Inc/bally | Bally | PA | — | ◇ UNVERIFIED |
| LLLumber Liquidators | Colonial Heights | VA | — | ◇ UNVERIFIED |
| LLLumber Liquidators Production LLC | Toano | VA | — | ◇ UNVERIFIED |
| LFLumbermen's Finishing Division | Wyoming | MI | — | ◇ UNVERIFIED |
| LILumbermens INC | Byron Center | MI | — | ◇ UNVERIFIED |
| LOLumber One CO INC | Tuscumbia | AL | — | ◇ UNVERIFIED |
| LTLumber & Things, Inc., Keyser | Keyser | WV | — | ◇ UNVERIFIED |
| LILund International, Autotron Accessories | Longmont | CO | — | ◇ UNVERIFIED |
| LSLundry Sawmill | Pomona | MO | — | ◇ UNVERIFIED |
| LCLynch Creek Farm | Shelton | WA | — | ◇ UNVERIFIED |
| MFMaclean Fogg | Menomonee Falls | WI | — | ◇ UNVERIFIED |
| MMMadison Mill, INC. (closed) | Nashville | TN | — | ◇ UNVERIFIED |
| MBMaeder Brothers Sawmill | Weidman | MI | — | ◇ UNVERIFIED |
| MLMagnolia Lumber CO | Magnolia | MS | — | ◇ UNVERIFIED |
| MTMagnolia Traditions INC | Pascagoula | MS | — | ◇ UNVERIFIED |
| MIMaine Industrial Tire | Gorham | ME | — | ◇ UNVERIFIED |
| MWMaine Wood Turning Mill Site | New Vineyard | ME | — | ◇ UNVERIFIED |
| MWMalvern Wood Products, INC. | Malvern | AR | — | ◇ UNVERIFIED |
| MHMann & Hummel USA INC. | South Bend | IN | — | ◇ UNVERIFIED |
| MLMann Lake Supply, LTD. | Hackensack | MN | — | ◇ 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 |
| MLMarine Lumber CO. | Tualatin | OR | — | ◇ UNVERIFIED |
| MIMark I Molded Plastics of Tennessee | Henry | TN | — | ◇ UNVERIFIED |
| MRMark Richey Woodworking & Design INC | Newburyport | MA | — | ◇ UNVERIFIED |
| MWMark Window Products | Santa Ana | CA | — | ◇ UNVERIFIED |
| MIMarlock INC | Maynardville | TN | — | ◇ UNVERIFIED |
| MLMartin Logging & Sawmill | Cherryville | MO | — | ◇ UNVERIFIED |
| MMMartin Marietta Composites INC Sparta Facility | Sparta | NC | — | ◇ UNVERIFIED |
| MMMartin Mulch Products LLC | Ephrata | PA | — | ◇ UNVERIFIED |
| MPMaryland Plastics | Federalsburg | MD | — | ◇ UNVERIFIED |
| MRMarys River Lumber | Philomath | OR | — | ◇ UNVERIFIED |
| MRMarys River Lumber Company | Corvallis | OR | — | ◇ UNVERIFIED |
| MRMasco Retail Cabinet Group | Waverly | OH | — | ◇ UNVERIFIED |
| MCMasterbrand Cabinets INC | Auburn | AL | — | ◇ 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 |
| MDMaterials Development Corpora | Andover | MA | — | ◇ UNVERIFIED |
| MIMat INC - Floodwood | Floodwood | MN | — | ◇ UNVERIFIED |
| MPMato Plastics INC. | Valencia | CA | — | ◇ UNVERIFIED |
| MLMatson Lumber Co/brookville Plt | Brookville | PA | — | ◇ UNVERIFIED |
| MPMauser Packaging Solutions | Charlotte | NC | — | ◇ UNVERIFIED |
| MCMaxville Chip Mill | Jacksonville | FL | — | ◇ UNVERIFIED |
| MBMaxwell Brothers Lumber CO | Lewisport | KY | — | ◇ UNVERIFIED |
| MMMayfair Molded Products CORP | Schiller Park | IL | — | ◇ UNVERIFIED |
| MBMayr Bros Lumber Hoquiam Site | Hoquiam | WA | — | ◇ UNVERIFIED |
| MBMccann Barrel | Milwaukee | WI | — | ◇ UNVERIFIED |
| MFMcclain Forest Products LLC | Van Buren | MO | — | ◇ UNVERIFIED |
| MPMcclarin Plastics LLC | Hanover | PA | — | ◇ UNVERIFIED |
| MLMccraw Lumber CO INC | Cadiz | KY | — | ◇ UNVERIFIED |
| MGMccrorie Group, LLC - Cranford Woodcarving | Hickory | NC | — | ◇ UNVERIFIED |
| MPMcdowell Panel & Components | Marion | NC | — | ◇ UNVERIFIED |
| MLMcentyre Lumber Company | Glencoe | AL | — | ◇ UNVERIFIED |
| MBMcfarlane's Bark, INC. | Clackamas | OR | — | ◇ UNVERIFIED |
| MLMcgee Lumber CO INC | Aliceville | AL | — | ◇ UNVERIFIED |
| MLMckinney Log & Lumber INC | Elkton | KY | — | ◇ UNVERIFIED |
| MLMckinney Lumber Company INC | Tuscumbia | AL | — | ◇ UNVERIFIED |
| MPMcknight Plywood Manufacturing | West Helena | AR | — | ◇ UNVERIFIED |
| MWMcneilly Wood Products, INC. | Hamptonburgh | NY | — | ◇ UNVERIFIED |
| MWMd Wood Llc/oklahoma City Mfg Fa | Oklahoma City | OK | — | ◇ UNVERIFIED |
| MCMeadwestvaco Calmar INC. | Winfield | KS | — | ◇ UNVERIFIED |
 Medegen Medical Products, LLC | Northglenn | CO | — | ◇ UNVERIFIED |
| MIMedline INC. | Mundelein | IL | — | ◇ UNVERIFIED |
| MUMedrano USA INC | Saint Louis | MO | — | ◇ UNVERIFIED |
| MRMeherrin River Forest Products | Alberta | VA | — | ◇ UNVERIFIED |
| MCMelsur CORP | Westminster | VT | — | ◇ UNVERIFIED |
| MHMemphis Hardwood Flooring Co, Grenada | Grenada | MS | — | ◇ UNVERIFIED |
