| LSLehigh Southwest Cement Company | Fresno | CA | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| LMLehman Manufacturing | Fresno | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| LBLeslie Blackburn Ohnstad | Fresno | CA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| LPLg Pallet Srevices, INC | Fresno | CA | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| LCLiftco Caps Sandblasting | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| LSLightning Source INC. | Fresno | CA | Printing and Related Support Activities323117 | — | ◇ UNVERIFIED |
| LGLinde Gas & Equipment INC | Fresno | CA | Fabricated Metal Product Manufacturing332996 | — | ◇ UNVERIFIED |
| LRLion Raisins, INC. | Fresno | CA | Food Manufacturing311423 | — | ◇ UNVERIFIED |
| LLLive Light INC. | Fresno | CA | Electrical Equipment, Appliance & Component Manufacturing335139 | — | ◇ UNVERIFIED |
| LLumen | Fresno | CA | Machinery Manufacturing333310 | — | ◇ UNVERIFIED |
 Lyons Magnus | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| Lyons Magnus | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| Lyons Magnus | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| Lyons Magnus | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| MCMalaga County Water District | Fresno | CA | Machinery Manufacturing333319 | — | ◇ UNVERIFIED |
| MMMan M. Nguyen, individually | Fresno | CA | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| MPManna Pro | Fresno | CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MAMaria a Salazar | Fresno | CA | Apparel Manufacturing315990 | — | ◇ UNVERIFIED |
| 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 |
