| MFMadison Facility | Madison | SD | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| MTMaguire Tank | Sioux Falls | SD | Fabricated Metal Product Manufacturing332420 | 100-499 | ◐ LIKELY ACTIVE |
| MPMakers Pride North Sioux City | North Sioux City | SD | Food Manufacturing311821 | 100-499 | ◐ LIKELY ACTIVE |
| MAMatthew a Ramsey | Ellsworth Afb | SD | Transportation Equipment Manufacturing336411 | — | ◐ LIKELY ACTIVE |
| MMMatthew Moranor | Hot Springs | SD | Transportation Equipment Manufacturing336411 | — | ◐ LIKELY ACTIVE |
| MMMDS Mfg. Co. | MDS Mfg. Co. | SD | Machinery Manufacturing333111 | 20-99 | ◐ LIKELY ACTIVE |
| MMedgene | Brookings | SD | Chemical Manufacturing325414 | 100-499 | ◐ LIKELY ACTIVE |
| MMMeduvida Meadery LLC | Vermillion | SD | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MMidland | Midland | SD | Food Manufacturing311119 | 1-19 | ◐ LIKELY ACTIVE |
| MMMidwestern Meat Locker LLC | Newell | SD | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MMiller | Miller | SD | Food Manufacturing311119 | 1-19 | ◐ LIKELY ACTIVE |
| MMiller | Saint Lawrence | SD | Food Manufacturing311224 | 20-99 | ◐ LIKELY ACTIVE |
| MMitchell | Mitchell | SD | Food Manufacturing311224 | 20-99 | ◐ LIKELY ACTIVE |
| MSMitchell SD Truss | Mitchell | SD | Wood Product Manufacturing321215 | 20-99 | ◐ LIKELY ACTIVE |
| MIMiTek Inc. Britton | Britton | SD | Fabricated Metal Product Manufacturing332119 | 20-99 | ◐ LIKELY ACTIVE |
| MCMRBC Cidery | Custer | SD | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MDMsp Dak Precision Wall Britton | Britton | SD | Wood Product Manufacturing321992 | 1-19 | ◐ LIKELY ACTIVE |
| MDMsp Dak Truss Pros Britton | Britton | SD | Wood Product Manufacturing321215 | 20-99 | ◐ LIKELY ACTIVE |
| NLNevr Looz LLC | Sioux Falls | SD | Miscellaneous Manufacturing339920 | — | ◐ LIKELY ACTIVE |
| NSNorcraft - Sioux Falls | Sioux Falls | SD | Furniture and Related Product Manufacturing337110 | 100-499 | ◐ LIKELY ACTIVE |
| NVNorthfork Vineyard and Winery | Milbank | SD | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NSNorth Sioux City | North Sioux City | SD | Food Manufacturing311111 | 20-99 | ◐ LIKELY ACTIVE |
| NNNovita Nutrition, LLC | Brookings | SD | Food Manufacturing311119 | 20-99 | ◐ LIKELY ACTIVE |
| NSNt Sales and Leasing, INC. | Watertown | SD | Machinery Manufacturing333310 | — | ◐ LIKELY ACTIVE |
| OFOrion Food Systems | Sioux Falls | SD | — | — | ◐ LIKELY ACTIVE |
| OFOrion Food Systems, LLC | Sioux Falls | SD | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| OHOvb Holdings, LLC | Huron | SD | Machinery Manufacturing333120 | — | ◐ LIKELY ACTIVE |
| OHOVB HOLDINGS LLC DBA OVERBUILT and DBA EASIPOUR | Huron | SD | Machinery Manufacturing333120 | 20-99 | ◐ LIKELY ACTIVE |
| PMPanacea Meadery | Sioux Falls | SD | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
Paraform Gates LLC | Rapid City | SD | Fabricated Metal Product Manufacturing332323 | — | ◐ LIKELY ACTIVE |
| PHParker Hannifin | Yankton | SD | Transportation Equipment Manufacturing336390 | 100-499 | ◐ LIKELY ACTIVE |
| PPPerformance Pet Products | Mitchell | SD | Food Manufacturing311111 | 20-99 | ◐ LIKELY ACTIVE |
| PLPete Lien & Sons Rapid City Central Mix | Rapid City | SD | Nonmetallic Mineral Product Manufacturing327320 | 20-99 | ◐ LIKELY ACTIVE |
| PMPFG Manufacturing OLM Food Systems Sioux Falls - 4040 | Sioux Falls | SD | Machinery Manufacturing333241 | 100-499 | ◐ LIKELY ACTIVE |
| PSPierre Steel Mfg. LLC | Pierre | SD | Fabricated Metal Product Manufacturing332322 | — | ◐ LIKELY ACTIVE |
| PFPivotal Fab and Powder | Watertown | SD | Fabricated Metal Product Manufacturing332812 | 20-99 | ◐ LIKELY ACTIVE |
| PMP & M Steel | Sioux Falls | SD | Fabricated Metal Product Manufacturing332312 | 20-99 | ◐ LIKELY ACTIVE |
| PSPonderosa Services, INC | Mitchell | SD | Transportation Equipment Manufacturing336999 | — | ◐ LIKELY ACTIVE |
| PUPPD USA Inc | Madison | SD | Plastics and Rubber Products Manufacturing326199 | 20-99 | ◐ LIKELY ACTIVE |
| PAPrairie AquaTech dba Houdek | Brookings | SD | Food Manufacturing311119 | 1-19 | ◐ LIKELY ACTIVE |
| PHPrairie Harvest Ltd | Spearfish | SD | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
Prince Manufacturing Corporation-North Sioux City Campus | North Sioux City | SD | Machinery Manufacturing333995 | 20-99 | ◐ LIKELY ACTIVE |
Prince Manufacturing Corporation-Yankton | Yankton | SD | Machinery Manufacturing333995 | 20-99 | ◐ LIKELY ACTIVE |
| PFProForm Fabrication, LLC | Beresford | SD | Machinery Manufacturing333241 | 20-99 | ◐ LIKELY ACTIVE |
Pro Line, INC. - Watertown | Watertown | SD | Machinery Manufacturing333310 | — | ◐ LIKELY ACTIVE |
| PDProSmiles Dental Studio | Rapid City | SD | Miscellaneous Manufacturing339116 | 20-99 | ◐ LIKELY ACTIVE |
| PDProSmiles Dental Studio Sioux Falls | Sioux Falls | SD | Miscellaneous Manufacturing339116 | 1-19 | ◐ LIKELY ACTIVE |
| PRProsperous Robotics Group, INC. | Sioux Falls | SD | Miscellaneous Manufacturing339113 | — | ◐ LIKELY ACTIVE |
| PDPro-Tec Division | Lennox | SD | Machinery Manufacturing333111 | 20-99 | ◐ LIKELY ACTIVE |
| PFProtech Fabrication and Machine LLC | Lake Norden | SD | Fabricated Metal Product Manufacturing332323 | — | ◐ LIKELY ACTIVE |