| ICIsland Can Caribbean INC | Bayamon | PR | Fabricated Metal Product Manufacturing332431 | — | ◇ UNVERIFIED |
| IPIvax Pharmaceutical Caribe INC. | Cidra | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| JBJalys Bakery INC | Mayaguez | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| JOJanssen Ortho LLC | Manati | PR | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| JAJ a Processing INC Dba Macelo Central | Aibonito | PR | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| JBJaycob's Bakery | Moca | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| JAJ&c Artesanos En Acero, INC. | Juana Diaz | PR | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| JIJDOL Investments LLC | Bayamon | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| JWJj Water Works, INC. | Ceiba | PR | Machinery Manufacturing333923 | — | ◇ UNVERIFIED |
| JCJmc CORP | Bayamon | PR | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| JGJM Graphics | Juana Diaz | PR | Printing and Related Support Activities323120 | — | ◇ UNVERIFIED |
| JAJoaquin Avi?o, INC. | Carolina | PR | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| JHJoel H Colon Cruz | Cayey | PR | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| JGJose G Munoz Nieves | Hormigueros | PR | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| JPJr Professional Dry Cleaning | Aguada | PR | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| JQJr Quality Metal CORP | Toa Alta | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| JAJ.T. Air Conditioning Tec Corp | Ponce | PR | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| JJJuan J Estremera Ortiz Dba El Sabroson Y Palermo | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| JRJuan Rosado Pagan | Salinas | PR | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| JRJuan Rosado Pagan | Salinas | PR | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| JAJulian A. Gutierrez Castillo | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| JLJunliss LLC | Canovanas | PR | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| JPJupiter Protein PR, LLC | Isabela | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| JLJvd LLC | Bayamon | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| JCJylykpr Corp. | Vega Baja | PR | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| KPKingdom Packing Company INC | Bayamon | PR | Food Manufacturing311412 | — | ◇ UNVERIFIED |
| KFKing Fiber Design, Inc | Patillas | PR | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| KHKmw Home Improvement INC. | Isabela | PR | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| KLKnovos LLC | Bayamon | PR | Computer and Electronic Product Manufacturing334310 | — | ◇ UNVERIFIED |
| KVKrystal Vertical Blinds | Moca | PR | Textile Product Mills314120 | — | ◇ UNVERIFIED |
| LBLa Barquilla | Quebradillas | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| LFLa Francesa Panaderias INC. | Lajas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LMLanco Manufactruing | San Lorenzo | PR | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
Lanco Manufacturing CORP. | Carolina | PR | Chemical Manufacturing325520 | — | ◇ UNVERIFIED |
| LGLandfill Gas Refining Facility | Humacao | PR | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LNLa Nueva Andalucia Bakery | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LNLa Nueva Loma Bonita | Moca | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LSLa Scala Bedding & Furniture CO INC Serta Mattress | San Lorenzo | PR | Furniture and Related Product Manufacturing337910 | — | ◇ UNVERIFIED |
| LKLearis KN Life Science LLC | Jayuya | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLebron Distillery LLC | Fajardo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◇ UNVERIFIED |
| LULett US One CORP | Caguas | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| LFLianca Folding Box, Inc. | Loiza | PR | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LLLifescan LLC | San Antonio | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LLLifescan LLC | Aguadilla | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LPLifescan Products LLC | Aguadilla | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LGLight Gas CORP. | Aguada | PR | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe INC | Guayama | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe, INC. | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe INC Carolin a | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe, INC. Carolina | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |