| MAMobile Asphalt Company - Bay Minette | Bay Minette | AL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MAMobile Asphalt Company- Mexia Plant | Mexia | AL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MAMobile Asphalt Company - Saraland | Saraland | AL | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MEMobile Energy Services LLC | Mobile | AL | Paper Manufacturing322121 | — | ◇ UNVERIFIED |
| MPMobile Paperboard CORP | Mobile | AL | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| MSMobile Shipbuilding & Repair | Mobile | AL | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| MFMolded Fiber Glass Alabama LLC | Opp | AL | Plastics and Rubber Products Manufacturing326121 | — | ◇ UNVERIFIED |
| MFMolded Fiber Glass Alabama Plant 2 | Opp | AL | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| MSMomentive Specialty Chemicals INC | Demopolis | AL | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| MHMonessen Hearth Systems | Athens | AL | Machinery Manufacturing333414 | — | ◇ UNVERIFIED |
| MAMonty's Auto Salvage | Cullman | AL | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
 Morton Buildings INC | Hanceville | AL | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
| MTM-tek Talladega | Talladega | AL | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| NMNational Metals INC | Leeds | AL | Primary Metal Manufacturing331000 | — | ◇ UNVERIFIED |
| NSNational Salvage and Service Corporation | Selma | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NWNational Woodworks INC | Birmingham | AL | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| NENature's Earth Pellets LLC | Reform | AL | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| NDNavistar Diesel of Alabama LLC | Huntsville | AL | Machinery Manufacturing333618 | — | ◇ UNVERIFIED |
| NINc Industries INC | Arley | AL | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| NSNcp Solutions Llc-birmingham | Birmingham | AL | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| NBNelson Brothers, LLC - Cherokee Facility | Cherokee | AL | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| NINeo Industries (usa), INC. | Decatur | AL | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| NTNewman Technologies Alabama | Albertville | AL | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| NCNichols Concrete Equipment CO INC | Loxley | AL | Machinery Manufacturing333996 | — | ◇ UNVERIFIED |
| NCNichols Concrete Holdings, LLC - Pelham Plant | Pelham | AL | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| NUNorandal USA Incorporated | Scottsboro | AL | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| NANorth Alabama Concrete, INC. | Jasper | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NANorth American Construction Services, LTD. | Birmingham | AL | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
| NBNorth Birmingham Plant | Birmingham | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NSNucor Steel Birmingham, INC. | Birmingham | AL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| NMNutec Metal Finishing | Birmingham | AL | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| OTOcal Thomas & Betts Incorporated | Mobile | AL | Fabricated Metal Product Manufacturing332913 | — | ◇ UNVERIFIED |
| OCOconee Concrete CO | Phenix City | AL | Nonmetallic Mineral Product Manufacturing327310 | — | ◇ UNVERIFIED |
| OCOconee Concrete Company, INC. | Opelika | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OCOconee Concrete Company, INC. | Phenix City | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OMOff-site Metals | Red Bay | AL | Transportation Equipment Manufacturing336213 | — | ◇ UNVERIFIED |
| OBOmnisource- Bessemer Plant 5 | Bessemer | AL | Nonmetallic Mineral Product Manufacturing327120 | — | ◇ UNVERIFIED |
| OPOneonta Plant | Oneonta | AL | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OSOps Sales Company | Birmingham | AL | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| OTOver the Mountain Glass, INC. | Bessemer | AL | Nonmetallic Mineral Product Manufacturing327211 | — | ◇ UNVERIFIED |
| OPOwens Plating CO | Rainbow City | AL | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| OMOxford Manufacturing, LLC | Selma | AL | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| OIOxylance INC | Birmingham | AL | Machinery Manufacturing333992 | — | ◇ UNVERIFIED |
| OMOzark Materials, LLC | Montgomery | AL | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PIPace Industries-mangas Division | Muscle Shoals | AL | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| POPallet One of Alabama | Selma | AL | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| PPParalell Pine Industries Ltd, INC. | Hatchechubbee | AL | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| PCParkson Corporation | Trussville | AL | Machinery Manufacturing333310 | — | ◇ UNVERIFIED |
 Patrick Industries INC | Decatur | AL | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| PEPbr Electronics, INC. | Athens | AL | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
