| LFLifestyle Footwear INC | Moca | PR | Leather and Allied Product Manufacturing316213 | — | ◇ UNVERIFIED |
| LLLindquist LLC | Rumford | RI | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| LLLinq LLC | Portland | OR | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| LSLiving Spaces | La Mirada | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| LTL&j Technology | Ontario | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| LLLocatis Leather LLC | Longview | WA | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| LVLouis Vuitton North America, INC. | San Francisco | CA | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| LVLouis Vuitton Umn | Edina | MN | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| LVLouis Vuitton US Manufacturing | Irwindale | CA | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| LLLR Legacy LLC | Seattle | WA | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| LILucchese, INC. | El Paso | TX | Leather and Allied Product Manufacturing316213 | — | ◇ UNVERIFIED |
| MBMagdesian Bros INC | Industry | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| MSMancia's Steel Company | San Jose | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MZManos Zapotecas Holdings Inc | Oceanside | CA | Leather and Allied Product Manufacturing316992 | — | ◇ UNVERIFIED |
| MWMarc Wolf LTD. | Milwaukee | WI | Leather and Allied Product Manufacturing316993 | — | ◇ UNVERIFIED |
| MBMary Beth Tirrell | Essex | MA | Leather and Allied Product Manufacturing316992 | — | ◇ UNVERIFIED |
| MTMason Tanning Company | Salem | MA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MCMaxline Custom Cases INC | Wilsonville | OR | Leather and Allied Product Manufacturing316991 | — | ◇ UNVERIFIED |
| MWMb Witt LLC | Weybridge | VT | Leather and Allied Product Manufacturing316992 | — | ◇ UNVERIFIED |
| MSMcCALL SADDLE COMPANY, INC. | Vernal | UT | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| MPMcf Properties LLC | Fort Smith | AR | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| MRMcgrath Rent Corporation | Livermore | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MMMcpherson Manufacturing Corporation* | Denton | GA | Leather and Allied Product Manufacturing316211 | — | ◇ UNVERIFIED |
| MIMcrae Industries, INC. | Mount Gilead | NC | Leather and Allied Product Manufacturing316213 | — | ◇ UNVERIFIED |
| MMerck | San Diego | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MMetagreen | Los Angeles | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MSMilk Specialties Global | Paris | IL | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MTMirador Therapeutics INC | San Diego | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| MHMontello Heel Manufacturing Incorporated | Brockton | MA | Leather and Allied Product Manufacturing316211 | — | ◇ UNVERIFIED |
| MAMontis Athletics, LLC | Logan | UT | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| MHMorrow Holdings Inc. | Saint Louis | MO | Leather and Allied Product Manufacturing316998 | — | ◇ UNVERIFIED |
| MRM & R Enterprises, LLC | Branson | MO | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| NNcis | Valencia | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| NLNeesh LLC | Fort Wayne | IN | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| NCNelwood Corporation | Salt Lake City | UT | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| NINike INC | Foothill Ranch | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| NANorth American Chemical | Lawrence | MA | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| NTNsr Tactical, LLC | Chino Valley | AZ | Leather and Allied Product Manufacturing316999 | — | ◇ UNVERIFIED |
| OTO.c. Tanner Manufacturing CO. | Salt Lake City | UT | Leather and Allied Product Manufacturing316999 | — | ◇ UNVERIFIED |
| OBOldcastle Buildingenvelope | Tampa | FL | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| OWOld West Industries INC. | Hamilton | OH | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
 Olea Kiosks INC. | Cerritos | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| OIOlivet International INC | Mira Loma | CA | Leather and Allied Product Manufacturing316991 | — | ◇ UNVERIFIED |
| OHOne Hat One Hand LLC | San Francisco | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| OSOnnik Shoe Company INC | North Hollywood | CA | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| OVOrange Vise LLC | Placentia | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
 Original Footwear LLC | Arecibo | PR | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| OPOx & Pine LLC | Princeton | TX | Leather and Allied Product Manufacturing316990 | — | ◇ UNVERIFIED |
| PDPa Dept of Corr/laurel Highlands Sci | Somerset | PA | Leather and Allied Product Manufacturing316000 | — | ◇ UNVERIFIED |
| PLPak Lane | Los Angeles | CA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
