| MCMastercrafters CORP | Winnsboro | LA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MBMerritt's Boat & Engine Works | Pompano Beach | FL | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MEMidnight Express Powerboats | Fort Lauderdale | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MPMi Productions INC | Pinellas Park | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MMMirage Manufacturing CO INC | Gainesville | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MYMorris Yachats, LLC | Mount Desert | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MMMurrelle Marine INC | Lantana | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNautique Boat Company INC. | Orlando | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NGNew Generation Aries Boats, INC. | White Bluff | TN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NPNew Plant for Cape Horn | Milton | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NRNew River Marina LLC | Fort Lauderdale | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NTNordic Tugs INC Huggins Airport Way | Burlington | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNordlund Boat CO D St | Tacoma | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNordlund Boat CO INC Tacoma | Tacoma | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNordlund Boat Company | Tacoma | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNorriscraft Boat CO INC | La Follette | TN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NYNorthcoast Yachts | Tacoma | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NBNorthwest Bedding | Spokane | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NMNorthwest Marine Industries | Ferndale | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| NMNt Manufacturing LLC Dba Nor-tech Hi-performance Boats | N Ft Myers | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| OBOsprey Boat Company Metcalf St | Sedro-woolley | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| OCOwl Creek Boat Works & Storage | Alva | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| OCOwosso Composite | Owosso | MI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PMPalmer Marine of Washington | Cape Coral | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PMParks Manufacturing INC | Seminole | OK | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PCPenn Craft LLC | Dorchester | SC | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PMPensacola Marine Center | Pensacola | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| POPort of Ilwaco Boatyard and Marina | Ilwaco | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PMPq Marine Holdings, INC. | Holland | MI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PPPrecision Properties, LLC | Palmetto | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PMPremier Marine INC | Wyoming | MN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PCPrestige Cabinets INC. | Neodesha | KS | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PBPro-line Boats, INC. | Homosassa | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| PSPro Sports INC | Lincoln | AL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RMRadcliffe Marine Sales & Service | Belhaven | NC | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RPRainforest Pools -n- Composites LLC | De Leon Springs | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RBRec Boat Holdings LLC | Cadillac | MI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RBResmondo Boat Works INC | Perdido Beach | AL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RKRiverbend Kayak Facility | Winona | MN | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RYRivolta Yachts LLC | Sarasota | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RJR & J Refinishing | Stuart | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RHRoche Harbor Marine | Friday Harbor | WA | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RMRolly Marine Service INC | Fort Lauderdale | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RYRoscioli Yachting Center INC | Fort Lauderdale | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RRRoyal River Boat Yard | Yarmouth | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| RIRsr Industral Coatings, INC. | Alturas | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SMS1 Marine, LLC. Dba Seastrike | Perry | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SPSadler Point Marina INC | Jacksonville | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SHSafe Harbor Sausalito | Sausalito | CA | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SWSailor's Wharf INC | Saint Petersburg | FL | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
