| MFMohawk Fine Papers INC - Beckett Mill | Hamilton | OH | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| MBMondi Bags Usa, LLC - Salt Lake City Bag Manufacturing Plant | Salt Lake City | UT | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| MPMondi Packaging | Pin Bluff | AR | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| MCMontebello Container Company | Santa Fe Springs | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMontebello Cont CORP | La Mirada | CA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MAMorgan Adhesives Company (mactac) (1677110026) | Stow | OH | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MSMountain States Plastics INC. | Johnstown | CO | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| MTMount Tom Box CO LLC | West Springfield | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MAMpf Acquisitions INC | Martin | MI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MFMultek Flexible Circuits INC | Northfield | MN | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MPMunskjo Paper Decor | Fitchburg | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| MEMunter Enterprises LLC | Saratoga Springs | NY | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MCMunters CORP | Fort Myers | FL | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| MOMurphy Oil USA INC - Arcadia Terminal | Arcadia | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| NPNatick Paperboard | Natick | MA | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| NENational Envelope CO | Exton | PA | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| NENational Envelope Company (closed) | Nashville | TN | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| NGNational Graphics-national Graphics | St. Louis | MO | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| NPNeenah Paper Fr LLC | Great Barrington | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| NPNeff Packaging | Louisville | KY | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| NENensco (new England Newspaper Supply) | Millbury | MA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| NDNessmith Die Cutting & Finishing | Jacksonville | FL | Paper Manufacturing322230 | — | ◇ UNVERIFIED |
| NBNewark Boxboard Company | Newark | NJ | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| NSNewark Sierra Paperboard CORP | Stockton | CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| NCNew Corr Packaging | Northborough | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NENew England Paper Tube | Pawtucket | RI | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| NENew England Sheets LLC | Devens | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NINewkor, INC. (1318005362) | Cleveland | OH | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| NLNew Lehigh Corrugated Products CORP | Farmingdale | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NMNewstech Md LP | Hagerstown | MD | Paper Manufacturing322100 | — | ◇ UNVERIFIED |
| NPNewstech Pa LP | Northampton | PA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| NFNewton Falls Land Reclamation, LLC | Newton Falls | NY | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| NINgc Industries, INC. | Pennsauken | NJ | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| NMNiagara Mill | Niagara | WI | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| NINorampac Industries INC | Lancaster | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NNNorampac Nyc | Maspeth | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NSNorampac Schenectady INC | Schenectady | NY | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NCNorpak CORP | Newark | NJ | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| NANorth Amer Communica/blair Twp Plt | Duncansville | PA | Paper Manufacturing322232 | — | ◇ UNVERIFIED |
| NANorth American Container Corporation | Lawrenceburg | TN | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| NPNorth Penn - Area 5 | Montgomery Township | PA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| NMNorthshore Marine Sales & Services INC | Mandeville | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| NPNorthstar Power Distributors | Harvey | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| NCNoteworthy CO | Amsterdam | NY | Paper Manufacturing322224 | — | ◇ UNVERIFIED |
| NCNu-wood Company, LLC | Goshen | IN | Paper Manufacturing322223 | — | ◇ UNVERIFIED |
| NCNvf Company INC - Yorklyn Facility | Yorklyn | DE | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| OROilfield Rd Bridge Ladotd | Welsh | LA | Paper Manufacturing322219 | — | ◇ UNVERIFIED |
| OSOld Stone Mill | Adams | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| OHOliver Health Care Packaging | Grand Rapids | MI | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| OIOlon Industries INC | Geneva | IL | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
