| KIKoppers INC - Rail Products & Services | Huntington | WV | — | ◇ UNVERIFIED |
| KBKrush Brau German Beer Garden | Kissimmee | FL | — | ◇ UNVERIFIED |
| KPKvaerner Power | Williamsport | PA | — | ◇ UNVERIFIED |
| KCKvf CO | Elk Grove Village | IL | — | ◇ UNVERIFIED |
| LFLa Fiberglass LLC | Bogalusa | LA | — | ◇ UNVERIFIED |
| LCLagasse Construction | Memphis | TN | — | ◇ UNVERIFIED |
| LCLake Cities Fabrication | Lewisville | TX | — | ◇ UNVERIFIED |
 Lavi Industries | Valencia | CA | — | ◇ UNVERIFIED |
| LMLegris Mfg. CO INC | Kankakee | IL | — | ◇ UNVERIFIED |
| LMLeman Machine CO INC | Portage | PA | — | ◇ UNVERIFIED |
| LSLenex Steel | Indianapolis | IN | — | ◇ UNVERIFIED |
| LALennox Aes-tallassee | Tallassee | AL | — | ◇ UNVERIFIED |
| LTLetourneau Technologies, INC | Vicksburg | MS | — | ◇ UNVERIFIED |
| LBLiebovich Brothers INC | Rockford | IL | — | ◇ UNVERIFIED |
| LSLincoln Steel Corporation | Lincoln | NE | — | ◇ UNVERIFIED |
| LTLindsay Trnsprtn Solutions INC | Omaha | NE | — | ◇ UNVERIFIED |
| LBLinesville Bus Park | Linesville | PA | — | ◇ UNVERIFIED |
 Linita Design & Mfg CORP | Lackawanna | NY | — | ◇ UNVERIFIED |
 Lippert Components, INC | Goshen | IN | — | ◇ UNVERIFIED |
| Lippert Components Plant 084 | Nampa | ID | — | ◇ UNVERIFIED |
| Lippert Components Plant 151 | Kendallville | IN | — | ◇ UNVERIFIED |
| LWLittle Washington Fabrications, INC. | Christiana | PA | — | ◇ UNVERIFIED |
| LIL&n Industries INC | Rushville | IL | — | ◇ UNVERIFIED |
| LELobdell Emery Mfg CO | Alma | MI | — | ◇ UNVERIFIED |
| MMMachined Metals Mfg INC | Collegeville | PA | — | ◇ UNVERIFIED |
| MPMachine Precision Components | Santa Fe Springs | CA | — | ◇ UNVERIFIED |
| MHMack Hils, INC. | Moberly | MO | — | ◇ UNVERIFIED |
| MIMadison INC / 8500 New Sapulpa Rd | Tulsa | OK | — | ◇ UNVERIFIED |
| MIMadison Industries | Los Angeles | CA | — | ◇ UNVERIFIED |
| MPMagga Products Company INC | Holly Hill | FL | — | ◇ UNVERIFIED |
| MMMagnuson Metals Utah, LLC | Salt Lake City | UT | — | ◇ UNVERIFIED |
| MTManchester Tank and Equipment | Petersburg | VA | — | ◇ UNVERIFIED |
| MTManchester Tank & Equipment CO | Bedford | IN | — | ◇ UNVERIFIED |
| MTManchester Tank & Equipment CO | Elkhart | IN | — | ◇ UNVERIFIED |
| MSManitex Sabre INC | Knox | IN | — | ◇ UNVERIFIED |
| MAMarine Accessories Corporation (mac) | Maryville | TN | — | ◇ UNVERIFIED |
| MSMarion Steel Fabrication Incorporated | Marion | IN | — | ◇ UNVERIFIED |
| MIMaritime International INC | Broussard | LA | — | ◇ UNVERIFIED |
| MCMarley Cooling Tower Company | Louisville | KY | — | ◇ UNVERIFIED |
| MSMarshall Steel Services INC. | Arvada | CO | — | ◇ UNVERIFIED |
| MSMartin Steel INC | Huntington | WV | — | ◇ UNVERIFIED |
 Matthews International Corporation | Kingwood | WV | — | ◇ UNVERIFIED |
| MWMazzella Welding & Fabrication INC | Wellsburg | WV | — | ◇ UNVERIFIED |
| MAMcabee Assembly Facility | Tuscaloosa | AL | — | ◇ UNVERIFIED |
| MSMcb Steel, INC. | Bessemer | AL | — | ◇ UNVERIFIED |
| MIMcdermott INC | Gibson | LA | — | ◇ UNVERIFIED |
| MIMcdermott INC - Morgan City Fabrication Facility - Amelia Yard | Amelia | LA | — | ◇ UNVERIFIED |
| MTMce Technologies INC | Seattle | WA | — | ◇ UNVERIFIED |
 Mclaughlin Body CO | East Moline | IL | — | ◇ UNVERIFIED |
| MSMcneely Steel & Supply | Leavenworth | KS | — | ◇ UNVERIFIED |
