| SCSaro Cider | Lincoln | NE | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SBSeven Birches Winery | Lincoln | NH | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SSSideshow Spirits | Lincoln | NE | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| SLSii - Lincoln; Plant 2 | Lincoln | NE | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| SPSmithfield Packaged Meats Corp. | Lincoln | NE | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| SBSmokin' Barrel Winery | Lincoln | CA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| SSteelHearn | Lincoln | NE | Fabricated Metal Product Manufacturing332312 | 20-99 | ◐ LIKELY ACTIVE |
| SNSun Newspapers of Lincoln Inc | Lincoln | NE | Printing and Related Support Activities323111 | 1-19 | ◐ LIKELY ACTIVE |
| TITri-Con Industries (M) | Lincoln | NE | Transportation Equipment Manufacturing336360 | 100-499 | ◐ LIKELY ACTIVE |
| TLTrussworks Lincoln LLC | Lincoln | AR | Wood Product Manufacturing321214 | 20-99 | ◐ LIKELY ACTIVE |
| TCTurtle Creek Winery | Lincoln | MA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| TATuttle AAG, LLC Lincoln | Lincoln | NE | Fabricated Metal Product Manufacturing332999 | 1-19 | ◐ LIKELY ACTIVE |
| UPUniversal Pure Cold Storage, LLC & Universal Pure, LLC | Lincoln | NE | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| VOValentino's Oven Loven | Lincoln | NE | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| VPVicor - Picor, Lincoln, RI | Lincoln | RI | Electrical Equipment, Appliance & Component Manufacturing335999 | 20-99 | ◐ LIKELY ACTIVE |
| WIWaddell INC | Lincoln | IL | Beverage and Tobacco Product Manufacturing312112 | — | ◐ LIKELY ACTIVE |
Wise Villa Winery, LLC | Lincoln | CA | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| KKKool Kapz, INC. | Lincoln | NE | Apparel Manufacturing315250 | — | ◐ LIKELY ACTIVE |
| MLMiracles LLC | Lincoln | NE | Printing and Related Support Activities323113 | — | ◐ LIKELY ACTIVE |
| DWDesign Wear, INC | Lincoln | NE | Textile Mills313310 | — | ◇ UNVERIFIED |
| HGHeartland Gourmet, LLC | Lincoln | NE | Food Manufacturing311423 | — | ◇ UNVERIFIED |
| MSMwd Steel Fabrication | Lincoln | NE | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| CL(402) Creamery LLC | Lincoln | NE | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| CL(402) Creamery, LLC | Lincoln | NE | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| 5S5th St Food Mart | Lincoln | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| ARA-1 Refrigeration, INC | Lincoln | NE | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| ACA&a Concrete | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| ACA&a Concrete | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| ACAllen's Cabinet and Fixture | Lincoln | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| APAmerican Poly-therm CO. INC. | Lincoln | CA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
Arbor Industries, INC. | Lincoln | NE | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| AMArnold Motor Supply | Lincoln | NE | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| ACArtvac Corporation | Lincoln | RI | Primary Metal Manufacturing331523 | — | ◇ UNVERIFIED |
| AWArt Wears Lincoln INC | Lincoln | NE | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| ACAwning Classics | Lincoln | NE | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| BOBeck Oil CO | Lincoln | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| BUBego Usa, INC. | Lincoln | RI | Miscellaneous Manufacturing339114 | — | ◇ UNVERIFIED |
| BCBiofriendly Corporation | Lincoln | CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| BTBlackfoot Timber Products LLC | Lincoln | MT | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| BBBlue Blood Brewing Company, Inc. | Lincoln | NE | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| BBBone Bright Rl | Lincoln | NE | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| BABouwens Auto Sales | Lincoln | NE | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| CCCapital Concrete CO | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| CRCapital Ready Mix | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| CCCemex Cmp, LLC. - Lincoln | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| CPCircular Polymers | Lincoln | CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| CBCode Beer Co | Lincoln | NE | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| CColledgewood | Lincoln | CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| CLCommonwealth Liquid Products, LLC | Lincoln | RI | Chemical Manufacturing325611 | — | ◇ UNVERIFIED |
| CIConstructors INC. (6800 Cornhusker) | Lincoln | NE | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |