| PIPike Industries Plant 802 | Fairfield | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PFPineland Farms Dairy Company INC | Gray | ME | Food Manufacturing311991 | — | ◇ UNVERIFIED |
| PSPoland Spring Bottling CO | Poland | ME | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PMPrescott Metal | Biddeford | ME | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| PTPrime Tanning Company, INC | Berwick | ME | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| QCQuantum Clean | Scarborough | ME | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| QQuantumclean | Scarborough | ME | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| RAR. A. Cummings, INC. | Westbrook | ME | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| RLRay Labbe & Sons, INC. | Bowdoin | ME | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| RER E Lowell Lumber | Buckfield | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| RGRichard Genest Precast Concrete | Sanford | ME | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| RTRich Technology International | Scarborough | ME | Machinery Manufacturing333611 | — | ◇ UNVERIFIED |
| RFRiverbend Fiberglass, INC. | Dixfield | ME | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| RLRobbins Lumber East Baldwin, LLC | East Baldwin Mattocks Station | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| RLRobbins Lumber East Baldwin, LLC - East Baldwin | East Baldwin | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| RLRobbins Lumber Sanford, LLC | Sanford | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| RMRobinson Manufacturing Company | Oxford | ME | Textile Mills313210 | — | ◇ UNVERIFIED |
| RRRoyal River Boat Yard | Yarmouth | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SSanmina-sci | Westbrook | ME | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| SCSanmina-sci Corporation | Augusta | ME | Computer and Electronic Product Manufacturing334111 | — | ◇ UNVERIFIED |
| SCSargent Corporation | Stillwater | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SPS.a.s. Pittsfield, INC. | Pittsfield | ME | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| SBSaunders Brothers | Westbrook | ME | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| SBSaunders Brothers - Locke Mills Plant | Greenwood | ME | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| SMSaunders Mfg CO INC | Readfield | ME | Fabricated Metal Product Manufacturing332117 | — | ◇ UNVERIFIED |
| SCSeal Cove Boat Yard | Harborside | ME | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| SFSenior Flexonics Pathway | Lewiston | ME | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SCSermatech Coating Facility ( a Praxair Co.) | Biddeford | ME | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SIShipyard in Boothbay Harbor L | Boothbay Harbor | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SMSolon Manufacturing | Solon | ME | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| SPSouth Port Marine | South Portland | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SYSouthport Yachts, LLC | Gardiner | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SMSpecialty Minerals INC | Jay | ME | Chemical Manufacturing325180 | — | ◇ UNVERIFIED |
| SPSpencer Press Div of Rr Donnelley | Wells | ME | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| SHSpruce Head Marine INC | Spruce Head | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| SSState Sand & Gravel | Belfast | ME | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SSState Sand & Gravel INC | Belfast | ME | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SISteelstone Industries, INC. - Houlton | Houlton | ME | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SSStiman Steel | Augusta | ME | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SLSystem Logistics CORP | Lewiston | ME | Fabricated Metal Product Manufacturing332117 | — | ◇ UNVERIFIED |
| TLTasman Leather Group LLC - Hartland | Hartland | ME | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| TIThe Initiative for Digital Engineering and Life Sciences | Portland | ME | Food Manufacturing311422 | — | ◇ UNVERIFIED |
| TBTukey Brothers INC | Belgrade | ME | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| UCU.s. Coast Guard South Portland Base | South Portland | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| UFUtc Fire & Security | Pittsfield | ME | Machinery Manufacturing333611 | — | ◇ UNVERIFIED |
| WCWardwell Construction and Trucking Corporation | Orland | ME | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| WPWausau Paper Otis Mill | Jay | ME | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| WMWayfarer Marine | Camden | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
| WSWestpoint Stevens Mill | Biddeford | ME | Textile Product Mills314129 | — | ◇ UNVERIFIED |
| WYWilbur Yachts | Southwest Harbor | ME | Transportation Equipment Manufacturing336611 | — | ◇ UNVERIFIED |
