| UPUnited Poly Systems | Albuquerque | NM | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| UTUtility Trailer Interstate | Albuquerque | NM | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| VDValle Del Sol Components | Las Cruces | NM | Wood Product Manufacturing321214 | — | ◇ UNVERIFIED |
| VCValley Concrete INC | Artesia | NM | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| VNValley Newspapers INC | Artesia | NM | Printing and Related Support Activities323119 | — | ◇ UNVERIFIED |
| VIVersa-tech Industries INC | Tucumcari | NM | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| VCVersatile Construction INC. | Tucumcari | NM | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| VIVolcano Industries | Albuquerque | NM | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| VMVulcan Materials Company | Albuquerque | NM | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| WIWaldie Investments LLC | Albuquerque | NM | Computer and Electronic Product Manufacturing334418 | — | ◇ UNVERIFIED |
| WMWallboard Manufacturing | Santa Fe | NM | Nonmetallic Mineral Product Manufacturing327420 | — | ◇ UNVERIFIED |
| WCWCC Customs, LLC | Bloomfield | NM | Machinery Manufacturing333132 | — | ◇ UNVERIFIED |
| WAWeatherford Als | Hobbs | NM | Machinery Manufacturing333132 | — | ◇ UNVERIFIED |
| WLWestell&Schaub LLC | Albuquerque | NM | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| WFWestern Fabrication, LLC | Las Cruces | NM | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| WRWestern Refinery | Jamestown | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| WRWestern Refining - Gallup Refinery | Gallup | NM | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| WCWhiting Cleaners | Albuquerque | NM | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| WMW.h. Moore Cash Lumber LLC | Hernandez | NM | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| WEWiest Enterprise LLC | Clovis | NM | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| WWoodcraft | Las Cruces | NM | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| WCWoodlife Custom Craft, Inc. | Albuquerque | NM | Furniture and Related Product Manufacturing337212 | — | ◇ UNVERIFIED |
| XSX-bow Systems Socorro Site | Socorro | NM | Transportation Equipment Manufacturing336414 | — | ◇ UNVERIFIED |
| ZDZero Debt Bottling LTD CO | Albuquerque | NM | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| ZMZia Metal Products | Veguita | NM | Primary Metal Manufacturing331419 | — | ◇ UNVERIFIED |
