| LSLandry Service CO INC | Martinez | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| LMLarrabee Manor Owners Association | West Hollywood | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LSLas Serenas | Simi Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LELaub Engineering | Norwalk | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LCLawrence Cannon | Lafayette | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LALee Air Company INC | Sun Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LHLehigh Hanson | Santa Margarita | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LSLes Soltes | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LTLiquiform Technologies INC | Rancho Cucamonga | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| LLLisa Larramendy | Port Hueneme | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LHLiving Hope Christian Center | El Cerrito | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LLLoma Linda Oil CO | Loma Linda | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| LOLone Oak Large Animal Veterinary Services, INC | Visalia | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| LLoram | Roseville | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LALos Angeles Maritime Institute | San Pedro | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LBLube Buster INC | San Leandro | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LOLucas Oil Products, INC. | Corona | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| LELuis E Azucena | Carson | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MEMaas Energy Works | Redding | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MZMacro - Z Technology | Redlands | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MSMajestic Scepter CO. | Oakland | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| MDMalcolm Drilling Company INC | San Jose | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MAManhole Adjusting INC | Avaqmd | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MLManuel Lopez | Oxnard | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MRManuel Roman | Hollister | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MAMap Auto Repair | Visalia | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MGMarathon General INC Dba Sealco | Escondido | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| MGMarathon General INC Dba Sealco | San Marcos | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| MSMarine Spill Response Corporation | Richmond | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MFMarisol Farm LLC | Pasadena | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MAMark A. Moreno | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MJMark James | Watsonville | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MFMartin Fox | El Centro | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MMMartin Marietta Ca A&p, LLC - Merced Hma | Merced | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MMMartin Marietta Materials INC | Visalia | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MTMaterial Transport Services | Corona | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MCMatich CORP | Cabazon | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
 Matrix Machine CORP | Chino | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MOMatrix Oil Corporation - Rideout Heights | Whittier | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MBMattivi Brothers Leasing INC. | San Joaquin County | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MAMauri All Debris | Richmond | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MLMauro Lopez | West Hollywood | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MIMaverick Insulation, INC. | Diamond Springs | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MMMax & Min Properties LLC | Garden Grove | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MRMaxima Racing Oils | Santee | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MEMaxwell Equipment Company INC. | Simi Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MPMB Pavement Services Inc | San Diego | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MTMb Technology | Fresno | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| MPMedrano's Paving CO | Hesperia | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Big Lagoon | Trinidad | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
