| LCLee's Concrete | Bangor | ME | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LBLepage Bakeries, Park St | Lewiston | ME | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LLLinde LLC | Kittery | ME | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LWLobster Web Processing Plant | Gouldsboro (prospect Harbor) | ME | Food Manufacturing311711 | — | ◇ UNVERIFIED |
| LALohmann Animal Health International | Waterville | ME | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| LALohmann Animal Health Int'l-c | China | ME | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
 Louisiana-pacific Oriented Strand Board (closed) | Baileyville | ME | Wood Product Manufacturing321219 | — | ◇ UNVERIFIED |
| LMLouis Mack INC | Portland | ME | Chemical Manufacturing325991 | — | ◇ UNVERIFIED |
| LLLovell Lumber CO INC | Lovell | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LWL & W Concrete | Norridgewock | ME | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| MIMaine Industrial Tire | Gorham | ME | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MPMaine Potato Growers | Presque Isle | ME | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| MWMaine Wood Turning Mill Site | New Vineyard | ME | Wood Product Manufacturing321912 | — | ◇ UNVERIFIED |
| MPMattingly Products | North Anson | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
 Mccain Foods Usa, INC. - Easton, Me Facility | Easton | ME | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MHMegquier Hill Farms | Portland | ME | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MBMerrill Blueberry Farms, INC. | Ellsworth | ME | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| MPMetso Paper USA INC. | Biddeford | ME | Machinery Manufacturing333243 | — | ◇ UNVERIFIED |
| MFMillinocket Fabrication & Machine INC | Millinocket | ME | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MWModern Woodcrafts, LLC | Lewiston | ME | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MMMontreal Maine & Atlantic Railway Derby Shops | Milo | ME | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| MCMoosehead Cedar Log Homes | Greenville | ME | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
| MFMoosehead Furniture | Dover-foxcroft | ME | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MMMoosehead Manufacturing CO | Monson | ME | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MBMorin Brick Company | Gorham | ME | Nonmetallic Mineral Product Manufacturing327120 | — | ◇ UNVERIFIED |
| MYMorris Yachats, LLC | Mount Desert | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MYMorris Yacht Inc-trenton | Trenton | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MPMpac (maine Poly Acquistion Corp) | Greene | ME | Plastics and Rubber Products Manufacturing326111 | — | ◇ UNVERIFIED |
| NSNational Starch & Chemical | Island Falls | ME | Food Manufacturing311221 | — | ◇ UNVERIFIED |
| NWNational Wood Products of Maine, INC. | Oxford | ME | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| NCN. C. Hunt, INC. | Jefferson | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NMNewcastle Marine, INC | Newcastle | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| NLNortheastern Log Homes, LLC | Kenduskeag | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NMNorthern Maine Paving INC | Limestone | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| OSOsram Sylvania INC. | Bangor | ME | Electrical Equipment, Appliance & Component Manufacturing335110 | — | ◇ UNVERIFIED |
| PAPatterson Asphalt Industries LLC | Warren | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PEPaul E Luke Boat Yard | East Boothbay | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| PMPemaquid Marine | New Harbor | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| PFPenobscot Frozen Foods | Belfast | ME | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| PBPepsi Bottling Group | Auburn | ME | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PTPerma Treat Co-generation Plant | Mattawamkeag | ME | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| PIPike Industries | Anson | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries | Lewiston | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries Augusta Aggregates & Asphalt | Augusta | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries - Hermon | Hermon | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries, INC. | Hermon | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries, INC. | North Waterford | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries, INC. - Phillips | Phillips | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries INC - Portland | Portland | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PIPike Industries INC Prospect | Prospect | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
