| MLMariray LLC | Bridgeport | WV | Machinery Manufacturing333318 | — | ◇ UNVERIFIED |
| MCMartinsburg Concrete Products | Martinsburg | WV | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| MBMarty's Bakery | Clarksburg | WV | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| MCMasterpiece Crystal | Jane Lew | WV | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| MBMatthew Bronze West Annex Facility | Kingwood | WV | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| MCMauser CORP | Nitro | WV | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MMMaxco Manufacturing LLC | Ona | WV | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| MMMccall's Marine, LLC. | Jane Lew | WV | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MDMeeks Directional Services INC | Weston | WV | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
| MAMid Atlantic Milling INC. | White Sulphur Springs | WV | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
 Mississippi Lime Company | Weirton | WV | Nonmetallic Mineral Product Manufacturing327410 | — | ◇ UNVERIFIED |
| MMM & M Equipment Services, INC. | Chester | WV | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| MMM & M Machine Works, INC. | Glenwood | WV | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| MPMomentive Performance Materials | Friendly | WV | Chemical Manufacturing325132 | — | ◇ UNVERIFIED |
| MPMomentive Performance Materials USA LLC | Friendly | WV | Chemical Manufacturing325132 | — | ◇ UNVERIFIED |
| MPMonongahela Power CO - Webster Service Center | Cowen | WV | Electrical Equipment, Appliance & Component Manufacturing335311 | — | ◇ UNVERIFIED |
| MCMonsanto CO Nitro | Nitro | WV | Plastics and Rubber Products Manufacturing326299 | — | ◇ UNVERIFIED |
| MCMorgantown Coca-cola | Morgantown | WV | Machinery Manufacturing333993 | — | ◇ UNVERIFIED |
| MMMorgantown Machine & Hydraulics of West Virginia, INC. | Morgantown | WV | Machinery Manufacturing333995 | — | ◇ UNVERIFIED |
| MBMountaineer Brand, LLC | Shepherdstown | WV | Miscellaneous Manufacturing339910 | — | ◇ UNVERIFIED |
| MRMountaineer Roasting Company LLC | Morgantown | WV | Food Manufacturing311920 | — | ◇ UNVERIFIED |
| MSMountain State Log Homes INC | Crawford | WV | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
| MSMoutain State Machine & Gun | Lavalette | WV | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| MNMr. Newcomb | Saint Albans | WV | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MTM & T Cabinets | Charleston | WV | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| MFMullican Flooring, L.p. | Ronceverte | WV | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MCMurphy Consolidated Industries - Murphy Field | Follansbee | WV | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
 Mustang Survival Mfg INC | Elizabeth | WV | Textile Mills313320 | — | ◇ UNVERIFIED |
| NCNalco C/o Cleveland Cliffs | Eckman | WV | Primary Metal Manufacturing331512 | — | ◇ UNVERIFIED |
| NBNational Belt Service of Wv | Wheeling | WV | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| NBNational Belt Service of Wv | Elkview | WV | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| NSNaval Sea Systems Command - Allegany Ballistics Laboratory | Rocket Center | WV | Transportation Equipment Manufacturing336415 | — | ◇ UNVERIFIED |
| NINew Image Signs, INC. | Beckley | WV | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| NRNew River Hardwoods INC. | Smoot | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NUNew Ultra Light Arms, LLC | Granville | WV | Fabricated Metal Product Manufacturing332994 | — | ◇ UNVERIFIED |
| NSNorthern Sales CO | Mannington | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| NDNovak Designs, INC. | Parkersburg | WV | Fabricated Metal Product Manufacturing332994 | — | ◇ UNVERIFIED |
| NLNovelkeys, LLC | Morgantown | WV | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| OSOhio Superstar Products, INC. | Chester | WV | Primary Metal Manufacturing331111 | — | ◇ UNVERIFIED |
| OVOhio Valley Fabrication and Energy INC. | Wheeling | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| OIOmni Industrial Services | Buffalo | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| PCP3 Composites, LLC. | Hurricane | WV | Transportation Equipment Manufacturing336991 | — | ◇ UNVERIFIED |
| PWPC West Virginia Synthetic Fuel #3 LLC | Eckman | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| PMPeacock Manufacturing Company, LLC | Wardensville | WV | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| PCPepsi Cola | Moundsville | WV | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PBPerkins Boat Repair | Glen Daniel | WV | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
 Pilgrim's Pride Corporation | Moorefield | WV | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| PLPineville Lumber, INC. | Varney | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| PCPioneer Conveyor LLC | Bruceton Mills | WV | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PSPlating Specialties Unlimited | Parkersburg | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
