| LILinkactiv INC | Guaynabo | PR | Computer and Electronic Product Manufacturing334220 | — | ◇ UNVERIFIED |
| LLLomar LLC | Cayey | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LJLouis J. Sanchez Cruz | Mayaguez | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LILprr INC Dba Lehigh Press Puerto Rico | Juncos | PR | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| LMLuisa M Coronas Castro Dba Panaderia La Sirena | San Lorenzo | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LALuis A Vizarden Dapena | Arecibo | PR | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| LTLuisito Tire Center | Villalba | PR | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| LRLuis R. Rosa Rivera | Loiza | PR | Food Manufacturing311991 | — | ◇ UNVERIFIED |
| LMLuz M. Ortiz | Anasco | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| MBMaginas Bakery | Sabana Grande | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| MDManantial De Amor Bakery LLC | Guayanilla | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MPMandorle Pasticceria & Panificio LLC | Caguas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MDMaria De L Vegatoledo Dba El Artesano Del Pan | Toa Baja | PR | Food Manufacturing311340 | — | ◇ UNVERIFIED |
| MAMario Acevedo Luciano | Isabela | PR | Food Manufacturing311513 | — | ◇ UNVERIFIED |
| MKMarquez Kitchen & More LLC | Cidra | PR | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| MIMarvel International INC | Guaynabo | PR | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| MMMasa Madre LLC | San Juan | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MCMassa Corporation | San Juan | PR | Food Manufacturing311824 | — | ◇ UNVERIFIED |
| MPMaster Paint & Chemical INC | Guayanilla | PR | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| MRMateo Rivera Jimenez Dba Certenejas Bakery | Cidra | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| MAMayaguez Auto Part | Mayaguez | PR | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MOMayra Ortiz Cruz Dba Lajas Tire & Quick Lube | Lajas | PR | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| MHMcneil Health Care LLC | Las Piedras | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MPMedisearchs Pr INC | Guayama | PR | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| MPMedtronic Pr Operation CO. | Villalba | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MPMedtronic Pr Operation Company | Villalba | PR | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| MPMedtronic Puerto Rico Operations CO | Humacao | PR | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| MPMedtronic Puerto Rico Operations CO | Humacao | PR | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| MPMeraki Paper & Plastic Manufacturing LLC | Carolina | PR | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| MSMerck Sharp and Dohme | Arecibo | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MDMerck-sharp Dohme | Barceloneta | PR | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| MDMerck-sharp Dohme Arecibo | Arecibo | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MPMet Pro INC. | Mayaguez | PR | Electrical Equipment, Appliance & Component Manufacturing335313 | — | ◇ UNVERIFIED |
| MRMetzgermeister & Reseach | Ciales | PR | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| MRMetzgermeister & Research CORP | Ciales | PR | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| MCMi Cocina Gabinetes LLC | Coamo | PR | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| MOMicrosoft Operations Puerto Rico LLC | Humacao | PR | Computer and Electronic Product Manufacturing334611 | — | ◇ UNVERIFIED |
| MAMiguel A De Jesus Rivera dba MIA UNIFORMS | Caguas | PR | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| MDMillennium Doors and Windows Inc. | Isabela | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| MJM & J INC | Toa Baja | PR | Chemical Manufacturing325612 | — | ◇ UNVERIFIED |
| MMMlm Macelo La Muda | Guaynabo | PR | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| MEMmg Ebenezer INC | Camuy | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MIMode Internationale, LLC | San Juan | PR | Apparel Manufacturing315233 | — | ◇ UNVERIFIED |
| MIMsd International Gmbh | Las Piedras | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MIMsd International Gmbh Dba Merck Lpo | Las Piedras | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MFMulti-batteries & Forklifts CORP | Caguas | PR | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| MPMulti Pallet Solutions LLC | Guayama | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MPMulti Plastic INC | Canovanas | PR | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| MLMylan LLC | Caguas | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NCNany's Cake Designs LLC | Naguabo | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
