| MMManley Monuments | Lincoln | IL | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| MEMark E. Callaghan and Stacie L. Callaghan | Lincoln | CA | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| MIMasport Incorporated | Lincoln | NE | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MGMattie Groves Brewery, LLC | Lincoln | CA | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MUMerritt U-kart Concrete, INC. | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| MIMetalworks, Inc. | Lincoln | NE | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MAMid America Casing Supply, LLC | Lincoln | NE | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| MAMid America Casing Supply, LLC | Lincoln | NE | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| MEMidwest Environmental | Lincoln | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| MIM.i. Industries, INC. | Lincoln | NE | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| NINebco, INC. | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NPNest Properties, LLC. | Lincoln | NE | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| NMNorthern Maine Aviation, LLC | Lincoln | ME | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| NCNovartis Consumer Health | Lincoln | NE | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NCNovartis Consumer Health INC. | Lincoln | NE | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| OGOpal Gas Plant | Lincoln | WY | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| PTPala Tech | Lincoln | NE | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PLPallagistic's L.l.c. | Lincoln | AL | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PCParker-hannifin CORP. | Lincoln | NE | Fabricated Metal Product Manufacturing332912 | — | ◇ UNVERIFIED |
| PCPerformance Cryogenics | Lincoln | CA | Machinery Manufacturing333515 | — | ◇ UNVERIFIED |
| PCPlastic Companies Enterprises, INC. | Lincoln | NE | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| PPlunge | Lincoln | CA | Machinery Manufacturing333242 | — | ◇ UNVERIFIED |
| PAPortable Asphalt Plant Ct-1329 | Lincoln | WY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PWPremium Woods LLC | Lincoln | NE | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PSPrintworks Screenprinting, INC. | Lincoln | NE | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| PCProvidence Casket Company | Lincoln | RI | Miscellaneous Manufacturing339995 | — | ◇ UNVERIFIED |
| RCReady-mixed Concrete CO (n. 70th Plant) | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| RBRegal Beloit | Lincoln | MO | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
| RRRhody Rugs Inc | Lincoln | RI | Textile Product Mills314110 | — | ◇ UNVERIFIED |
| RIRm Industries | Lincoln | DE | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| RCRoanoke Concrete Products CO | Lincoln | IL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| RIRr International LLC | Lincoln | RI | Textile Product Mills314110 | — | ◇ UNVERIFIED |
| RTRr Trucking | Lincoln | NE | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| RARtp Armor LLC | Lincoln | NE | Transportation Equipment Manufacturing336992 | — | ◇ UNVERIFIED |
| SSSavage Sports, LLC (KETO BRICK) | Lincoln | AR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SDSenke Drying Company | Lincoln | NE | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| SCShute Creek Treating Facility | Lincoln | WY | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
 Sierra Pacific Industries | Lincoln | CA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| STSierra Tech Properties LLC | Lincoln | CA | Fabricated Metal Product Manufacturing332911 | — | ◇ UNVERIFIED |
| SHSlk Holdings LLC | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
 Staska Pharmaceuticals, Inc. | Lincoln | NE | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| SRStucki Roller Bearing - Nebraska | Lincoln | NE | Transportation Equipment Manufacturing336510 | — | ◇ UNVERIFIED |
| SSSurmeier & Surmeier INC | Lincoln | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SSSurmeier & Surmeier INC | Lincoln | IL | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SCSyar Concrete (central Concrete) | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| TATenneco Automotive Operating Company | Lincoln | NE | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| TITenneco, INC. | Lincoln | NE | Transportation Equipment Manufacturing336399 | — | ◇ UNVERIFIED |
| TLThe Lonely Mountain, LLC | Lincoln | NM | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| TTThe Tjx Companies, INC. | Lincoln | CA | Nonmetallic Mineral Product Manufacturing327110 | — | ◇ UNVERIFIED |
| TLThunderstone LLC | Lincoln | NE | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
