| JPJupiter Protein PR, LLC | Isabela | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| JLJvd LLC | Bayamon | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| JCJylykpr Corp. | Vega Baja | PR | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| JCJylykpr CORP | Manati | PR | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| KEKga Electroplating LLC | Catano | PR | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| KPKingdom Packing Company INC | Bayamon | PR | Food Manufacturing311412 | — | ◇ UNVERIFIED |
| KFKing Fiber Design, Inc | Patillas | PR | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| KHKmw Home Improvement INC. | Isabela | PR | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| KLKnovos LLC | Bayamon | PR | Computer and Electronic Product Manufacturing334310 | — | ◇ UNVERIFIED |
| KVKrystal Vertical Blinds | Moca | PR | Textile Product Mills314120 | — | ◇ UNVERIFIED |
| LBLa Barquilla | Quebradillas | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| LBLa Borinquena Original CORP | Caguas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LCLa Cresta CRL | Ciales | PR | Miscellaneous Manufacturing339992 | — | ◇ UNVERIFIED |
| LCLa Curva Bakery INC | Isabela | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LFLa Francesa Panaderias INC. | Lajas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LHLa Hielera, INC. | Ponce | PR | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| LMLa Marketa De San German INC. | San German | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LMLanco Manufactruing | San Lorenzo | PR | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
 Lanco Manufacturing CORP. | Carolina | PR | Chemical Manufacturing325520 | — | ◇ UNVERIFIED |
| LGLandfill Gas Refining Facility | Humacao | PR | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LNLa Nueva Andalucia Bakery | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LNLa Nueva Loma Bonita | Moca | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LSLa Scala Bedding & Furniture CO INC Serta Mattress | San Lorenzo | PR | Furniture and Related Product Manufacturing337910 | — | ◇ UNVERIFIED |
| LKLearis KN Life Science LLC | Jayuya | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLebron Distillery LLC | Fajardo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◇ UNVERIFIED |
| LULett US One CORP | Caguas | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| LFLianca Folding Box, Inc. | Loiza | PR | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| LLLifescan LLC | San Antonio | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LLLifescan LLC | Aguadilla | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LPLifescan Products LLC | Aguadilla | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LFLifestyle Footwear INC | Moca | PR | Leather and Allied Product Manufacturing316213 | — | ◇ UNVERIFIED |
| LGLight Gas CORP. | Aguada | PR | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe INC | Guayama | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe, INC. | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe INC Carolin a | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LDLilly Del Caribe, INC. Carolina | Carolina | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| LTLimber Tito Corp. | Ponce | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| LILinkactiv INC | Guaynabo | PR | Computer and Electronic Product Manufacturing334220 | — | ◇ UNVERIFIED |
| LDLmr Doors & Windows, INC. | Quebradillas | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| LLLomar LLC | Cayey | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| LALorenzo a Luciano Acosta | Sabana Hoyos | PR | Food Manufacturing311920 | — | ◇ UNVERIFIED |
 Lormar Optical Distributors, INC. | Caguas | PR | Machinery Manufacturing333314 | — | ◇ 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 |
| LPLucia Patisserie LLC | San Juan | PR | Food Manufacturing311811 | — | ◇ 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 |
| LSLutron Sm INC | Humacao | PR | Electrical Equipment, Appliance & Component Manufacturing335313 | — | ◇ UNVERIFIED |
