| LPLeewood Press, INC | San Francisco | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LDLetterman Digital Arts LTD | San Francisco | CA | Computer and Electronic Product Manufacturing334610 | — | ◇ UNVERIFIED |
| L3Level 3 Communications, LLC | San Francisco | CA | Computer and Electronic Product Manufacturing334220 | — | ◇ UNVERIFIED |
| LDLevel Design LLC | San Francisco | CA | Textile Mills313310 | — | ◇ UNVERIFIED |
| LSLevi Strauss & Company | San Francisco | CA | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| LPLiberty Press | San Francisco | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LILightcell INC. | San Francisco | CA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| LILightsource Imaging Sf | San Francisco | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LILingrove INC | San Francisco | CA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LGLogos Graphics | San Francisco | CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| LRLouis Roesch Company | San Francisco | CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LVLouis Vuitton North America, INC. | San Francisco | CA | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| LMLowpensky Moulding | San Francisco | CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| L2Lui - 2 Sf Francios 2 LP | San Francisco | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LNLuis Norori Antique Restoration INC Dba Norori Custom Fur | San Francisco | CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| MRMadison Reed | San Francisco | CA | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| MVMae V. Gage | San Francisco | CA | Textile Mills313310 | — | ◇ UNVERIFIED |
| MMMarble Maker | San Francisco | CA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| MFMarco Fine Furniture, INC | San Francisco | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| MPMarco Polo Italian Ice Cream Inc | San Francisco | CA | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| MHMargo Hinkel | San Francisco | CA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MAMark A. Moreno | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MEMartinelli Environmental Graph | San Francisco | CA | Beverage and Tobacco Product Manufacturing312230 | — | ◇ UNVERIFIED |
| MEMartinelli Environmental Graphics | San Francisco | CA | Beverage and Tobacco Product Manufacturing312230 | — | ◇ UNVERIFIED |
| MSMartinez Steel | San Francisco | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MSMartin Sign Co., INC. | San Francisco | CA | Textile Mills313310 | — | ◇ UNVERIFIED |
| MAMasterpice Artist Canvas | San Francisco | CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MHMatthew Hayes | San Francisco | CA | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| MCMexico City Iron Works | San Francisco | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MSMeyers Sheet Metal Box, INC | San Francisco | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MFM. Flower Garment, INC. | San Francisco | CA | Apparel Manufacturing315239 | — | ◇ UNVERIFIED |
| MRMichael Recchiuti | San Francisco | CA | Food Manufacturing311352 | — | ◇ UNVERIFIED |
| MBMicro-tracers,inc Building #1 | San Francisco | CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MTMirada Technologies INC | San Francisco | CA | Machinery Manufacturing333314 | — | ◇ UNVERIFIED |
| MMMiss Moon Pb Bakery INC Dba Paris Baguette | San Francisco | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MEMitsubishi Electric | San Francisco | CA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| MEMitsubishi Electric | San Francisco | CA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| MLModdler LLC | San Francisco | CA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| MFModern Family Dental | San Francisco | CA | Miscellaneous Manufacturing339114 | — | ◇ UNVERIFIED |
| MLMultiply Labs INC | San Francisco | CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| NDNanu Design Inc. | San Francisco | CA | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| NNeil | San Francisco | CA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| NTNektar Therapeutics | San Francisco | CA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NHNew Hung Yee Sewing, INC. Dba New Hung Sewing CO. | San Francisco | CA | Apparel Manufacturing315299 | — | ◇ UNVERIFIED |
| NFNicholson Fabrication | San Francisco | CA | Fabricated Metal Product Manufacturing332510 | — | ◇ UNVERIFIED |
| NWNikolas Weinstein Studios INC. | San Francisco | CA | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| NLNima Labs, INC | San Francisco | CA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| NENina Eckhoff | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NINitricity INC | San Francisco | CA | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| NVNoe Valley Bakery and Bread Company | San Francisco | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
