| MFMercer Fraser - Cooks Valley | Garberville | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Dinsmore | Dinsmore | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Essex | Mckinleyville | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Fortuna Plant a | Fortuna | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Fortuna Plant B | Fortuna | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MFMercer Fraser - Willow Creek | Willow Creek | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MAM&g Automotive | Belmont | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MMichael | Lomita | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MGMichael Gabrielson | Live Oak | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MMMichael Magnes | Los Angeles | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MEMidnight Express Transportation INC | San Juan Bautista | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MCMike Clark Trucking | Porterville | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MJMike Jenkins | Ontario | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MCMiller's Custom Work INC. | Litchfield | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MJM J Ruddy & Sons INC | Waterford | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MMM&m Maintenance | South El Monte | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MSMojave Space Port | Mojave | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MVMoon Valley Nursery | Thermal | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MLMountune LLC | Carson | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MPM Paggen Trucking INC | Corona | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MSM & S Auto | Sacramento | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MPMt Poso Tank Farm | Oildale | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| MMMunicipal Maintenance Equipment | Hayward | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MSMurphy Square | Sunnyvale | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MCMwc Commercial | San Clemente | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| MEM/y Eminence at Broadway Pier | San Diego | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NBNational Blending Company | Paso Robles | CA | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| NBNational Blending Company | Santa Maria | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NCNevada City Auto Service | Grass Valley | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NBNew Beginnings Christian Church | Bakersfield | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNew Leaf Bio-fuel for Separation By Design | Fontana | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| NPNewport Plastics | Brea | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NTNfs Tires and Wheels | Pinole | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NHNichole Hernandez | Turlock | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NENighthawk Energy Storage Systems | Poway | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NENina Eckhoff | San Francisco | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NANorcal Asphalt | Sacramento | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NHNorm Hill Aviation | California City | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNovvi LLC | Alameda | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NPNpi Proudcts | Santa Fe Springs | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| NLNustar Logistics L P | Pittsburg | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OCOakland Container Trucking | Richmond | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OEOdin Environmental Solutions, LLC | Chula Vista | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OCOffroad Customz | Burbank | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OTOk Tire Store | Azusa | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OAOlin Ave., LLC | San Jose | CA | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| O7Ontario 76 | Ontario | CA | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OSOrchard Senior Homes | Oakland | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OOrthosource | Van Nuys | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OFOsterberg Family Investments LLC | Fresno | CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
