| KDKornit Digital North America INC | Somerville | MA | Machinery Manufacturing333244 | — | ◇ UNVERIFIED |
| KUKpr US LLC | Chicopee, Town of | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| KAKraft Atlantic Gelatin Plant | Woburn | MA | Food Manufacturing311225 | — | ◇ UNVERIFIED |
| KRKrh Rolls INC | Orange | MA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| LCL3 Communication | Ayer, Town of | MA | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| LKL3harris Keo | Northampton | MA | Machinery Manufacturing333314 | — | ◇ UNVERIFIED |
| LBLafarge Building Materials INC | Boston (charlestown) | MA | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| LGLamson & Goodnow Mfg | Buckland | MA | Fabricated Metal Product Manufacturing332211 | — | ◇ UNVERIFIED |
| LCLane Construction CORP | Adams | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LCLane Construction CORP | Westfield | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LCLane Construction CORP | Pittsfield | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LCLane Construction CORP | Sheffield | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LCLane Construction Plant & Quarry | Northfield | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LILantor Incorporated | Bellingham | MA | Textile Mills313230 | — | ◇ UNVERIFIED |
| LCLargo Clean Energy | Wilmington | MA | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| LBLaronga Bakery | Somerville | MA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| LCLaurence Candle | Northborough | MA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LRLawrence-lynch Realty CORP | Falmouth | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LPLawrence Pumps a Flowserve CO | Lawrence | MA | Machinery Manufacturing333911 | — | ◇ UNVERIFIED |
| LLeachgarner | Attleboro | MA | Leather and Allied Product Manufacturing316993 | — | ◇ UNVERIFIED |
| LGLeach & Garner CO | North Attleboro | MA | Primary Metal Manufacturing331491 | — | ◇ UNVERIFIED |
| LMLeavitt Machine CO | Orange | MA | Machinery Manufacturing333512 | — | ◇ UNVERIFIED |
| LFLebaron Foundry INC | Brockton, City of | MA | Primary Metal Manufacturing331511 | — | ◇ UNVERIFIED |
| LPLee Products Company | Everett | MA | Electrical Equipment, Appliance & Component Manufacturing335129 | — | ◇ UNVERIFIED |
 Leggett & Platt Webster Spring Div | Oxford | MA | Fabricated Metal Product Manufacturing332612 | — | ◇ UNVERIFIED |
| LWLeoni Wire INC | Chicopee | MA | Primary Metal Manufacturing331420 | — | ◇ UNVERIFIED |
| LILifoam Industries | Peabody | MA | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| LLightolier | Wilmington | MA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LFLightolier Fall River | Fall River | MA | Fabricated Metal Product Manufacturing332112 | — | ◇ UNVERIFIED |
| LLitecontrol | Hanson | MA | Electrical Equipment, Appliance & Component Manufacturing335122 | — | ◇ UNVERIFIED |
| LCLitecontrol CORP | Plympton | MA | Electrical Equipment, Appliance & Component Manufacturing335122 | — | ◇ UNVERIFIED |
| LOL&j of New England | Worcester | MA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LMLockheed Martin Sippican | Marion | MA | Primary Metal Manufacturing331222 | — | ◇ UNVERIFIED |
| LFLongview Fibre Company | Waltham | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| LPLoren Products | Lawrence | MA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LMLouis M Gerson CO INC | Middleborough | MA | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| LOLouis O Beede & Sons | Lowell | MA | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LILudlow Industrial Realties | Ludlow | MA | Textile Mills313113 | — | ◇ UNVERIFIED |
| LILund International | Hudson | MA | Fabricated Metal Product Manufacturing332212 | — | ◇ UNVERIFIED |
| LSLunt Silversmiths INC | Greenfield | MA | Fabricated Metal Product Manufacturing332211 | — | ◇ UNVERIFIED |
| LDLupoli Development | Littleton | MA | Computer and Electronic Product Manufacturing334111 | — | ◇ UNVERIFIED |
| LPLydia Pinkham Trust | Lynn | MA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LPLynn Plastics Company LLC | Lynn | MA | Chemical Manufacturing325991 | — | ◇ UNVERIFIED |
| MGMacdermid Graphic Arts | Adams | MA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MGMacdermid Graphic Arts | Adams, Town of | MA | Plastics and Rubber Products Manufacturing326299 | — | ◇ UNVERIFIED |
| MEMacdonald & Evans CO INC | Braintree | MA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MCM/a-com Ceram | Amesbury | MA | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| MCMadison Cable CORP | Worcester | MA | Primary Metal Manufacturing331422 | — | ◇ UNVERIFIED |
| MFMagnat Fairview INC | Chicopee | MA | Machinery Manufacturing333514 | — | ◇ UNVERIFIED |
| MEMagnesium Elektron | Plymouth | MA | Chemical Manufacturing325992 | — | ◇ UNVERIFIED |
