| LPLincoln Plating CO | Denver | CO | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LALiquid Air INC Ind Gases Div | Denver | CO | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| MEMail-well Envelope (was American M-w) | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MMMajestic Metals Incorporated | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MPManna Pro Products LLC | Denver | CO | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MBMaverick Biofuels, INC. - M2 Facility | Denver | CO | Chemical Manufacturing325193 | — | ◇ UNVERIFIED |
| MFMcdonald Farms Enterprizes INC | Denver | CO | Food Manufacturing311000 | — | ◇ UNVERIFIED |
| MCMentor Corp_(was Gardener-denver Co) | Denver | CO | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MMMetro Mix LLC | Denver | CO | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| MAMid America Plating | Denver | CO | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MPMido Printing | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
 Midwest Rubber & Supply CO | Denver | CO | Plastics and Rubber Products Manufacturing326220 | — | ◇ UNVERIFIED |
| MHMile High Equipment CO | Denver | CO | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| MHMile Hi Metal Foundry | Denver | CO | Primary Metal Manufacturing331524 | — | ◇ UNVERIFIED |
| MPMiller Press INC | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MWMillstone Weber - Concrete Plant #7001 | Denver | CO | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| MFModern Fixture CO | Denver | CO | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| MMMonarch Marble INC | Denver | CO | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| MCMorgan Corporation | Denver | CO | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
| MMMorrison Metal Finishing CORP (mact Only | Denver | CO | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MMMorrison Metal Finishing Corporation | Denver | CO | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MBMyku Biosciences LLC | Denver | CO | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| NPNational Printing & Packaging CORP | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| NDNer Data Products INC | Denver | CO | Miscellaneous Manufacturing339940 | — | ◇ UNVERIFIED |
| NCNesl CO INC Dba Martin Limestone Inc/denver & Kurtz Plt | Denver | PA | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| NDNew Deal Deicing - Denver Plant | Denver | CO | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| NRNrg Reliabilty - Ziegenfelder | Denver | CO | Food Manufacturing311311 | — | ◇ UNVERIFIED |
| NPNso Press, LLC | Denver | CO | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| OWOld Western Paint CO INC | Denver | CO | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| OBOptima Batteries Incorporated | Denver | CO | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| OBOrepac Building Products | Denver | CO | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Denver | CO | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PSPackaging Systems International | Denver | CO | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| PPParade Packaging Materials CO | Denver | CO | Plastics and Rubber Products Manufacturing326111 | — | ◇ UNVERIFIED |
| PUParadise Unlimited INC | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| PAPeerless Alloy INC | Denver | CO | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
| PSPenguin Studio Press, INC. | Denver | CO | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| PCPepsi Cola Bottling CO | Denver | CO | Food Manufacturing311919 | — | ◇ UNVERIFIED |
| PWPerfection Wood Products INC | Denver | CO | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PPPerky-pet Products CO | Denver | CO | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| PPPic Plastics | Denver | CO | Nonmetallic Mineral Product Manufacturing327993 | — | ◇ UNVERIFIED |
| PKPillow Kingdom/big Sur Water Bed | Denver | CO | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PKPillow Kingdom Mfg | Denver | CO | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| PKPillow Kingdom Mfg | Denver | CO | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| PIPka INC Prokrete Ind | Denver | CO | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| PDPlastics Design & Mfg INC | Denver | CO | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PAPower Application & Mfg CO | Denver | CO | Machinery Manufacturing333912 | — | ◇ UNVERIFIED |
| PEPower Equipment Company | Denver | CO | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| PCPremier Countertops, INC. | Denver | CO | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| PGPremier Graphics Dba Eagledirect.com | Denver | CO | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
