| LILibertycall.us INC | San Diego | CA | Apparel Manufacturing315250 | — | ◇ UNVERIFIED |
| LFLiberty Family Partnership | San Diego | CA | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| LELincoln Electric Dba Arc Products | San Diego | CA | Electrical Equipment, Appliance & Component Manufacturing335311 | — | ◇ UNVERIFIED |
| LMLockheed Martin Astronautics Kearny Mesa | San Diego | CA | Transportation Equipment Manufacturing336414 | — | ◇ UNVERIFIED |
| LILogiaide INC | San Diego | CA | Textile Mills313310 | — | ◇ UNVERIFIED |
| LLLogico, LLC | San Diego | CA | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| LBLong Bros Construction | San Diego | CA | Transportation Equipment Manufacturing336213 | — | ◇ UNVERIFIED |
| LALotus and Luna, a California Corporation | San Diego | CA | Apparel Manufacturing315990 | — | ◇ UNVERIFIED |
| LDLumira Dx | San Diego | CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| LCLutes Cabinet Shop | San Diego | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| LTLuxvitae Therapeutics INC | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LTLuxvitae Therapeutics INC | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LTLuxvitae Therapeutics INC | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LLygos | San Diego | CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MSM-1 Support Services | San Diego | CA | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| MCMachine Craft San Diego | San Diego | CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MSMachine Shop Express | San Diego | CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| MTMacom Technology Solutions INC | San Diego | CA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| MEMad Engine Global | San Diego | CA | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| MMagcanica | San Diego | CA | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
 MAKESafe Tools, Inc. | San Diego | CA | Electrical Equipment, Appliance & Component Manufacturing335314 | — | ◇ UNVERIFIED |
| MManscaped | San Diego | CA | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| MBMapp Biopharmaceutical INC | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MLMaravai Lifesciences | San Diego | CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MHMarc Holt | San Diego | CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MMMarco Marrujo | San Diego | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
 Marine Group Boat Works | San Diego | CA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MPMarka Printing Group Inc | San Diego | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MHMasters Hill Owners Association | San Diego | CA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| MSMatrix Sensors INC | San Diego | CA | Computer and Electronic Product Manufacturing334516 | — | ◇ UNVERIFIED |
| MPMB Pavement Services Inc | San Diego | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MEMc Express Trucking LLC | San Diego | CA | Transportation Equipment Manufacturing336212 | — | ◇ UNVERIFIED |
| MOMech One, INC. | San Diego | CA | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MIMedi-physics INC Dba Ge Healthcare | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MOMediprint Ophthalmics INC | San Diego | CA | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| MIMedtronic, INC. | San Diego | CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| MLMekilect LLC | San Diego | CA | Fabricated Metal Product Manufacturing332510 | — | ◇ UNVERIFIED |
| MTMendeola Transaxles INC | San Diego | CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MMerck | San Diego | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MDMesa Dental Laboratory | San Diego | CA | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| MIMetatravelers, INC. | San Diego | CA | Miscellaneous Manufacturing339930 | — | ◇ UNVERIFIED |
| MHMicrobiotic Health Foods Incorporated | San Diego | CA | Food Manufacturing311821 | — | ◇ UNVERIFIED |
| MIMicroDot, Inc. | San Diego | CA | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MMicrotek | San Diego | CA | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| MIMidlab, INC. | San Diego | CA | Chemical Manufacturing325612 | — | ◇ UNVERIFIED |
| MBMillbrook Baking CO | San Diego | CA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| MMMiller Machine Works, LLC | San Diego | CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
 Miller Marine - Nbpl | San Diego | CA | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| Miller Marine - Nbsd | San Diego | CA | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MCMindera Corporation | San Diego | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
