| LCLiberty Carton - Golden Valley | Golden Valley | MN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LLLightninglabels.com - Lightning Labels | Denver Area | CO | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| LFLongview Fibre Company | Seward | NE | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LFLongview Fibre Company | Waltham | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LILoparex INC | Dixon | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LILoparex INC | Cullman | AL | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LLLoparex LLC | Hammond | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LBLove Box/pratt Industries | Wichita | KS | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LOLowe's of Newark, De #2258 | Newark | DE | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
 Lps Industries INC | Middlesex | NJ | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LCLsc Communiations Union | Union | MO | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| LCLudlow Coated Products | Richmond | VA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MRM2green Redevelopment | Missoula | MT | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| MIMacdermid INC | Middletown | DE | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| MMMackay Mitchell Envelope CORP | Mt Pleasant | IA | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| MMactac | Columbus | IN | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MIMadico, INC. | St Petersburg | FL | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MEMail-well Envelope | Phoenix | AZ | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| MTMain Tape Company | Plymouth | WI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MMarcal | Cordova | NC | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| MEMartin Energy Service | Abbeville | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| MBMason Box CO | North Attleboro | MA | Paper Manufacturing322213 | — | ◇ UNVERIFIED |
| MCMass Container CORP | Marlborough | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMead Containerboard Division | Fort Smith | AR | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MWMead Westvaco Healthcare Packaging | Garner | NC | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MHMeadwestvaco Healthcare Packaging Pr LLC | Caguas | PR | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MOMeadwestvaco of Va CORP Converting Plant | Low Moor | VA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| MPMeadwestvaco Packing Systems | Atlanta | GA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MUMelitta Usa, INC. | Clearwater | FL | Paper Manufacturing322215 | — | ◇ UNVERIFIED |
| MPMenasha Packaging Company,llc - Coloma Plant | Coloma | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MPMenasha Packaging Company - Promotional Print Solutions (pps) | Neenah | WI | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MPMenasha Packaging, LLC - Green Lake Division | Green Lake | WI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MBMercedes Benz of Morristown | Morristown | NJ | Paper Manufacturing322215 | — | ◇ UNVERIFIED |
| MPMerrimack Packaging (former) | Pepperell | MA | Paper Manufacturing322224 | — | ◇ UNVERIFIED |
| MTMessinger Trucking & Warehouse @ Messinger Ind Complex | Newark | NJ | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| MPMetro Paper Industries of New York INC | Carthage | NY | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| MAMetroweb Acquisition, LP | Erlanger | KY | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| MFMeyer Frank C Pkg | Jeannette | PA | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MCMichigan Custom Packaging, LLC | Grand Rapids | MI | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| MMicrocosm | Cicero | IL | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MPMid-america Packaging | Oakmont | PA | Paper Manufacturing322224 | — | ◇ UNVERIFIED |
| MPMid-america Packaging (1677130067) | Twinsburg | OH | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MLMidwest Laminating | Alsip | IL | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| MMilprint | Longview | TX | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| MIMilprint Illinois LLC | Bellwood | IL | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| MIMilprint INC | Denmark | WI | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| MPMilprint Packaging LLC | Newark | CA | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| MRMississippi River Pulp, LLC | Natchez | MS | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| MEMobile Energy Services LLC | Mobile | AL | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| MPMobile Paperboard CORP | Mobile | AL | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
