| TMTurner Mfg. CO. INC. | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| UMUniversal Metal Solutions, LLC | Fresno | CA | Fabricated Metal Product Manufacturing332811 | — | ◇ UNVERIFIED |
| UPUsed Pallet CO | Fresno | CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| VDValley Decorating CO. | Fresno | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| VLValley Lavosh Baking Company | Fresno | CA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| VSValley Stairway, INC. | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| VWValley Welding & Machine Works | Fresno | CA | Machinery Manufacturing333294 | — | ◇ UNVERIFIED |
| VVaq | Fresno | CA | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
 Vitro Flat Glass LLC | Fresno | CA | Nonmetallic Mineral Product Manufacturing327211 | — | ◇ UNVERIFIED |
| VCV/m Custom Boat Trailers | Fresno | CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| VMV M Custon Boat Trailers | Fresno | CA | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| VMVulcan Materials Company Ashlan Hma | Fresno | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| WHWasco Hardfacing | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| WHWasco Hardfacing CO | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
 Wawona Frozen Foods | Fresno | CA | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| WIWcr Incorporated | Fresno | CA | Fabricated Metal Product Manufacturing332410 | — | ◇ UNVERIFIED |
| WUWesley United Methodist Church | Fresno | CA | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| WGWestern Grain & Milling | Fresno | CA | Food Manufacturing311211 | — | ◇ UNVERIFIED |
| WMWestern Manufacturing CORP. | Fresno | CA | Fabricated Metal Product Manufacturing332439 | — | ◇ UNVERIFIED |
| WTWestern Truck & Trailer Maintenance INC | Fresno | CA | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
| WAWestside Auto Dismantlers, INC. | Fresno | CA | Transportation Equipment Manufacturing336312 | — | ◇ UNVERIFIED |
| WVWheel Vintiques INC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| WMWildwood Metals, INC. | Fresno | CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| WCWillems Custom Cabinets | Fresno | CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| WIWomen's Imaging Specialists on Healthcare | Fresno | CA | Computer and Electronic Product Manufacturing334517 | — | ◇ UNVERIFIED |
| WIWomens Imaging Specialists on Healthcare | Fresno | CA | Computer and Electronic Product Manufacturing334517 | — | ◇ UNVERIFIED |
| ZFZacky Farms | Fresno | CA | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| ZFZacky Farms Empire East | Fresno | CA | Food Manufacturing311615 | — | ◇ UNVERIFIED |
| ZFZacky Farms, LLC | Fresno | CA | Food Manufacturing311615 | — | ◇ UNVERIFIED |
| ZSZacky & Sons Poultry, LLC | Fresno | CA | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| ZZeco | Fresno | CA | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
