| MIMsd International Gmbh | Las Piedras | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MIMsd International Gmbh Dba Merck Lpo | Las Piedras | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MFMulti-batteries & Forklifts CORP | Caguas | PR | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| MPMulti Pallet Solutions LLC | Guayama | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| MPMulti Plastic INC | Canovanas | PR | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| MLMylan LLC | Caguas | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MSMy Sweet Bakery | Arecibo | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
| NINadals Ice INC | Mayaguez | PR | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| NCNany's Cake Designs LLC | Naguabo | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
| NSNative Stone INC. | Vega Baja | PR | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| NSNatural Soups Inc | Carolina | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| NSNatural Soups Inc | Mayaguez | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| NCNecromancy CORP | San Juan | PR | Computer and Electronic Product Manufacturing334519 | — | ◇ UNVERIFIED |
| NCNecromancy CORP | San Juan | PR | Computer and Electronic Product Manufacturing334519 | — | ◇ UNVERIFIED |
| NINeolpharma INC | Caguas | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NGNestor Guarantee Works | Bayamon | PR | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| NPNeva Plastic Manufacturing Corporation | Rio Piedras | PR | Plastics and Rubber Products Manufacturing326160 | — | ◇ UNVERIFIED |
| NPNeva Plastics Manufacturing CORP | San Juan | PR | Plastics and Rubber Products Manufacturing326160 | — | ◇ UNVERIFIED |
| NNNexus Network LLC | Canovanas | PR | Electrical Equipment, Appliance & Component Manufacturing335921 | — | ◇ UNVERIFIED |
| NANieves Aluminum Doors & Windows INC | Quebradillas | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| NLNova Logistics LLC | Caguas | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| NLNova Logistics LLC | Toa Baja | PR | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| NMNu Meat Packing INC | San Juan | PR | Food Manufacturing311611 | — | ◇ UNVERIFIED |
| NFNutrimix Feed (formerly Agro Ochoa) | Guaynabo | PR | Food Manufacturing311211 | — | ◇ UNVERIFIED |
| OVOasis Vending LLC | Caguas | PR | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| OROcasio Rivera LLC | Coamo | PR | Food Manufacturing311813 | — | ◇ UNVERIFIED |
| OBOcean Bakery Corp. | Vega Baja | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| OFOchoa Fertilizer CO INC | Guanica | PR | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| OPOcm Pr LLC | Arecibo | PR | Electrical Equipment, Appliance & Component Manufacturing335991 | — | ◇ UNVERIFIED |
| OGOja Group LLC | San Juan | PR | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| OLOlay LLC | Cayey | PR | Chemical Manufacturing325611 | — | ◇ UNVERIFIED |
| O3Olein 3 Green Valley Industrial Park | Yabucoa | PR | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| OROlein Recovery CORP | Yabucoa | PR | Petroleum and Coal Products Manufacturing324110 | — | ◇ UNVERIFIED |
| OROlein Recovery CORP 2 | Yabucoa | PR | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OROlein Recovery CORP 3 | Yabucoa | PR | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| ODOmega & Delta CO INC | Carolina | PR | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| ODOmega & Delta CO INC | Carolina | PR | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| OSOm Sai, LLC | Carolina | PR | Miscellaneous Manufacturing339910 | — | ◇ UNVERIFIED |
 Original Footwear LLC | Arecibo | PR | Leather and Allied Product Manufacturing316210 | — | ◇ UNVERIFIED |
| OSOrlando Segarra Quinones Dba Tire Warehouse | Ponce | PR | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| OPOrtho Pharmaceutical | Manati | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| OOOrthotech Orthopedic Group LLC | Sabana Grande | PR | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| ODOscar Diaz Rivera | San Juan | PR | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| OGOsvaldo Gomez Canales | Canovanas | PR | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| OROsvaldo Ruiz Ortiz | Lajas | PR | Machinery Manufacturing333312 | — | ◇ UNVERIFIED |
| PSPackaging Solutions INC | Bayamon | PR | Plastics and Rubber Products Manufacturing326150 | — | ◇ UNVERIFIED |
| PKPagan's Kitchen | San Juan | PR | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PLPall Lifesciences Pr | Fajardo | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PLPall Life Sciences Pr LLC | Fajardo | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PLPall Life Sciences Pr LLC | Fajardo | PR | Miscellaneous Manufacturing339991 | — | ◇ UNVERIFIED |
