| MBMarquez Brothers International INC | Fresno | CA | Food Manufacturing311422 | — | ◇ UNVERIFIED |
| MGMartin Garcia (garnol) | Fresno | CA | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| MDMartins Dairy Service INC | Fresno | CA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| MMMaurice Mesple Dba Mesples Machine Shop and Pump | Fresno | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MTMb Technology | Fresno | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| MBMct Bakersfield LLC Dba Carrier | Fresno | CA | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| MMMeclec Metal Finishing INC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MSMerlin Solar Technologies, INC | Fresno | CA | Machinery Manufacturing333992 | — | ◇ UNVERIFIED |
| MMMichael's Manufacturing | Fresno | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
 Michelman, INC. | Fresno | CA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| MPMichelsen Packaging Co., of Ca | Fresno | CA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| MPMichelsen Packaging of California | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MCMidnight Crane Service INC | Fresno | CA | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| MAMiller Automotive | Fresno | CA | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| MCMiller Chemical and Fertilizer | Fresno | CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| MFMission Foods | Fresno | CA | Food Manufacturing311211 | — | ◇ UNVERIFIED |
| MMMobile Mini INC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MCMonster City Studios | Fresno | CA | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| MMotomco | Fresno | CA | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| MMs2 | Fresno | CA | Wood Product Manufacturing321114 | — | ◇ UNVERIFIED |
| NDNational Diversified Sales Nds | Fresno | CA | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| NRNational Recycling Pallets & Bins | Fresno | CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| NNds | Fresno | CA | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| NENew England Sheet Metal & Mechanical CO | Fresno | CA | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| NWNew World Pasta | Fresno | CA | Food Manufacturing311824 | — | ◇ UNVERIFIED |
| NCNexGen Container LLC | Fresno | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NBNothing Bundt Cakes | Fresno | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| NANutrien Ag Solutions | Fresno | CA | Food Manufacturing311224 | — | ◇ UNVERIFIED |
| OSOlam Spices and Vegetable Ingredients | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| OCOlson & Company Steel | Fresno | CA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| OWOmni Womens Health Medical Group INC | Fresno | CA | Chemical Manufacturing325413 | — | ◇ UNVERIFIED |
| OCOral Ceramic Studio, INC. | Fresno | CA | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| OBOrepac Bldg Products | Fresno | CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| OLOrtiz Led Solutions | Fresno | CA | Electrical Equipment, Appliance & Component Manufacturing335122 | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Fresno | CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| OGOsso Good, LLC | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OEOtis Elevator | Fresno | CA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| OMOutback Materials | Fresno | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| PCPacific Choice Brands, LLC | Fresno | CA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| PPPacific Printing | Fresno | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| PSPackers Sanitation Services INC. | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| PMPalace Market, INC. | Fresno | CA | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| PPPaper, Pulp & Film | Fresno | CA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| PIParagon Industries, INC | Fresno | CA | Nonmetallic Mineral Product Manufacturing327122 | — | ◇ UNVERIFIED |
| PIParkway Inn | Fresno | CA | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| PSPdm Steel | Fresno | CA | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| POPeggy's Optical Service, INC. | Fresno | CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| POPeggys Optical Service INC | Fresno | CA | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| PGPenny-newman Grain Company | Fresno | CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
