| LLLipinski Logging & Lumber | Youngsville | PA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LRLittle River Hardwoods INC | Wilton | AR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LLLittrell Lumber Mill, INC. | Decatur | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LJL J Hughes & Sons INC | Summersville | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LLLkl Lumber Company INC | Oakman | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LJLl Johnson Lumber Mfg CO | Charlotte | MI | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LLLodi Lumber CO | Lodi | OH | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
 Louisiana Pacific - Evergreen | Evergreen | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LWLouvorn Wholesale Lumber Corporation | Fort Smith | AR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LLLumber Liquidators Production LLC | Toano | VA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LOLumber One CO INC | Tuscumbia | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LSLundry Sawmill | Pomona | MO | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LCLynch Creek Farm | Shelton | WA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MBMaeder Brothers Sawmill | Weidman | MI | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMagnolia Lumber CO | Magnolia | MS | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMarine Lumber CO. | Tualatin | OR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMartin Logging & Sawmill | Cherryville | MO | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MRMarys River Lumber | Philomath | OR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MRMarys River Lumber Company | Corvallis | OR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMatson Lumber Co/brookville Plt | Brookville | PA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MCMaxville Chip Mill | Jacksonville | FL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MBMayr Bros Lumber Hoquiam Site | Hoquiam | WA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMccraw Lumber CO INC | Cadiz | KY | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMcentyre Lumber Company | Glencoe | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMcgee Lumber CO INC | Aliceville | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMckinney Log & Lumber INC | Elkton | KY | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMckinney Lumber Company INC | Tuscumbia | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MPMcknight Plywood Manufacturing | West Helena | AR | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MRMeherrin River Forest Products | Alberta | VA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MHMemphis Hardwood Flooring Co, Grenada | Grenada | MS | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MHMemphis Hardwood Flooring Company, Bentonia Facility | Bentonia | MS | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MHMemphis Hardwood Flooring Company, Bruce | Bruce | MS | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMenzner Lumber & Supply Co, | West Union | SC | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MPMeredith Pole & Timber | Fitzgerald | GA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MHMeridien Hardwoods/pittsfield | Pittsfield | PA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MBMerritt Brothers Lumber | Athol | ID | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MBMiddleton Building Supply | Middleton | NH | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MCMiller & Company | Demopolis | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MCMiller & Company INC | Selma | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MRMill River Lumber LTD | Clarendon | VT | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MSMill Spring Chip Plant | Mill Spring | MO | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMilton Lumber Company, INC. | Dover | TN | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MLMiss Lou Lumber Company LLC | Liberty | MS | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MOMissouri Oak Flooring-brighton | Brighton | MO | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MPMissouri Pacific Lumber Company | New Franklin | MO | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MTMockingbird Transfer | Titusville | FL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MPMontana Pole and Treating | Butte | MT | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| MSMorgan Sawmill | Pringle | SD | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
