| PPParadigm Precision | Malden | MA | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| PMParadis Metalworks LLC | Attleboro Falls | MA | Fabricated Metal Product Manufacturing332312 | 1-19 | ◐ LIKELY ACTIVE |
| PHParker Hannifin CORP Chomerics Div | Woburn | MA | Chemical Manufacturing325520 | — | ◐ LIKELY ACTIVE |
| PLPavestone LLC | Middleboro | MA | Nonmetallic Mineral Product Manufacturing327331 | — | ◐ LIKELY ACTIVE |
| PSPci Synthesis INC | Newburyport | MA | Chemical Manufacturing325132 | — | ◐ LIKELY ACTIVE |
| PPPep Polymet Clad Metal | North Attleboro | MA | Primary Metal Manufacturing331420 | — | ◐ LIKELY ACTIVE |
| PDPermuthane Div of Stahl USA | Peabody | MA | Chemical Manufacturing325211 | 100-499 | ◐ LIKELY ACTIVE |
| PMPhilipp Mfg CO INC | Easthampton | MA | Fabricated Metal Product Manufacturing332312 | 20-99 | ◐ LIKELY ACTIVE |
| PAPhoenix Adhesives | Acton | MA | Chemical Manufacturing325520 | 1-19 | ◐ LIKELY ACTIVE |
| PUPhotonis USA INC | Sturbridge | MA | Machinery Manufacturing333310 | — | ◐ LIKELY ACTIVE |
| PCPortance CORP. | Fitchburg | MA | Fabricated Metal Product Manufacturing332710 | 20-99 | ◐ LIKELY ACTIVE |
| POPosco (printers Oil Supply Co) | Wilmington | MA | Chemical Manufacturing325199 | — | ◐ LIKELY ACTIVE |
| PPrecix | New Bedford, City of | MA | Plastics and Rubber Products Manufacturing326291 | — | ◐ LIKELY ACTIVE |
| PCPreferred Concrete CORP | Freetown | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◐ LIKELY ACTIVE |
| PNPrima North America INC | Chicopee | MA | Chemical Manufacturing325998 | 100-499 | ◐ LIKELY ACTIVE |
| QRQuabaug Rubber CO | North Brookfield | MA | Leather and Allied Product Manufacturing316210 | — | ◐ LIKELY ACTIVE |
| RLRex Lumber | Acton | MA | Wood Product Manufacturing321912 | 100-499 | ◐ LIKELY ACTIVE |
| RCRoberts Chemical CO INC | Attleboro | MA | Chemical Manufacturing325188 | — | ◐ LIKELY ACTIVE |
| RRRolls Royce Naval Marine | Walpole | MA | Petroleum and Coal Products Manufacturing324199 | — | ◐ LIKELY ACTIVE |
| RWRpm Wood Finishes Group INC | Westfield | MA | Chemical Manufacturing325510 | — | ◐ LIKELY ACTIVE |
| RIRusselectric INC | Hingham | MA | Electrical Equipment, Appliance & Component Manufacturing335313 | — | ◐ LIKELY ACTIVE |
| SCSajawi Corporation | Littleton | MA | Fabricated Metal Product Manufacturing332999 | 20-99 | ◐ LIKELY ACTIVE |
| SSSartorius Stedim 450 Dlb | Marlborough | MA | Chemical Manufacturing325220 | — | ◐ LIKELY ACTIVE |
| SCScituate Concrete Pipe | Scituate | MA | Nonmetallic Mineral Product Manufacturing327332 | — | ◐ LIKELY ACTIVE |
| SPSeaman Paper Mill | Templeton (baldwinville) | MA | Paper Manufacturing322120 | — | ◐ LIKELY ACTIVE |
| SCSelkirk CORP Heat-fab | Turners Falls | MA | Primary Metal Manufacturing331111 | — | ◐ LIKELY ACTIVE |
| SASenior Aerospace Metal Bellows | Sharon, Town of | MA | Fabricated Metal Product Manufacturing332510 | — | ◐ LIKELY ACTIVE |
| SCShea Concrete Products INC | Wilmington | MA | Nonmetallic Mineral Product Manufacturing327390 | — | ◐ LIKELY ACTIVE |
| SIS I Howard Glass CO. INC. | Worcester | MA | Nonmetallic Mineral Product Manufacturing327215 | 20-99 | ◐ LIKELY ACTIVE |
| SCSika CORP Sika Sarnafil Div | Canton | MA | Textile Mills313320 | — | ◐ LIKELY ACTIVE |
Sonoco Products CO | Holyoke | MA | Paper Manufacturing322130 | — | ◐ LIKELY ACTIVE |
| SSSouth Shore Manufacturing. INC. | Hanson | MA | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| SMSpecialty Minerals, INC. | Adams | MA | Chemical Manufacturing325188 | — | ◐ LIKELY ACTIVE |
| STSpeedline Technologies | Franklin | MA | Primary Metal Manufacturing331318 | — | ◐ LIKELY ACTIVE |
| SIStandex International Spincraft Division | Billerica | MA | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| SPStar Plating | New Bedford | MA | Fabricated Metal Product Manufacturing332813 | — | ◐ LIKELY ACTIVE |
| SGSt Gobain Performance Plastics | Worcester | MA | Paper Manufacturing322220 | — | ◐ LIKELY ACTIVE |
| SFStorms Forge Incorporated | Springfield, City of | MA | Fabricated Metal Product Manufacturing332111 | — | ◐ LIKELY ACTIVE |
| TITaco INC | Fall River | MA | Fabricated Metal Product Manufacturing332410 | — | ◐ LIKELY ACTIVE |
| TATeknor Apex Thermoplastic | Leominster | MA | Chemical Manufacturing325211 | — | ◐ LIKELY ACTIVE |
| TCTiteflex Corporation INC | Springfield | MA | Plastics and Rubber Products Manufacturing326220 | 100-499 | ◐ LIKELY ACTIVE |
| TFTitleist & Foot Joy Worldwide | New Bedford | MA | Miscellaneous Manufacturing339920 | — | ◐ LIKELY ACTIVE |
| TETl Edwards INC | Avon | MA | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| TMTrelleborg Monson | Monson | MA | Textile Mills313320 | — | ◐ LIKELY ACTIVE |
| TBTresca Brothers Sand & Gravel | Millis | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◐ LIKELY ACTIVE |
| TTurbocare | Chicopee | MA | Fabricated Metal Product Manufacturing332999 | — | ◐ LIKELY ACTIVE |
| TCTurf Care Supply CORP | Hatfield | MA | Chemical Manufacturing325314 | — | ◐ LIKELY ACTIVE |
| UFUniversal Forest Products | Belchertown | MA | Wood Product Manufacturing321114 | — | ◐ LIKELY ACTIVE |
| UTUS Tsubaki Automotive Division Manufacturing Plant | Chicopee | MA | Fabricated Metal Product Manufacturing332111 | — | ◐ LIKELY ACTIVE |
| UTU.s. Tsubaki Power Transmission LLC - Roller Chain Division | Holyoke | MA | Fabricated Metal Product Manufacturing332618 | — | ◐ LIKELY ACTIVE |