| KSK & S Ironworks INC. | Wilmington | DE | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| KCKuehne Chemical Co., INC. - Delaware City | Delaware City | DE | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| LGLafarge Gypsum | Wilmington | DE | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LCLebanon Chemical CORP | Milford | DE | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| LLLegacy Lane Holdings, LLC | Laurel | DE | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| LVLehigh Valley Dairy | Harrington | DE | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| LCLetica Corporation | Middletown | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| LDLewes Dairy INC | Lewes | DE | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| LTLiquid Tech Tank Systems, INC. | Millsboro | DE | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| MHMarcus Hook Termnial | Claymont | DE | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| MEMaynard Esender Woodworks, INC. | Frankford | DE | Furniture and Related Product Manufacturing337212 | — | ◇ UNVERIFIED |
| MPMb Ppf 2, LLC | Wilmington | DE | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| MIMetal-Tech, Inc. | New Castle | DE | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MIMicropore INC | Newark | DE | Machinery Manufacturing333999 | — | ◇ UNVERIFIED |
| MSMid-atlantic Steel, LLC | New Castle | DE | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MOMidnight Oil Brewing | Newark | DE | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| MSMilton Sausage & Scrapple, LLC | Lewes | DE | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| MFMountaire Farms | Millsboro | DE | Food Manufacturing311613 | — | ◇ UNVERIFIED |
| MFMountaire Farms of Delaware, INC. | Millsboro | DE | Food Manufacturing311613 | — | ◇ UNVERIFIED |
| NDNatural Dairy Products Corporation | Newark | DE | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| NRNaval Reserve Fac Dept of the Navy - Cape Henlopen State Park, Lewes | Lewes | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| NEN.L.E. Enterprises Inc. | Newport | DE | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| ONO.a. Newton & Sons CO. | Harrington | DE | Machinery Manufacturing333319 | — | ◇ UNVERIFIED |
| OTOn Target Estimating, INC. | Bear | DE | Wood Product Manufacturing321992 | — | ◇ UNVERIFIED |
| OMO'Rourke Media Group LLC | Seaford | DE | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| PIPacifico Industrial LTD. | Newark | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PPPeninsula Polymers INC. | Milford | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PTPenske Truck Leasing CO LP | New Castle | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PTPenske Truck Leasing CO LP | Milford | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PBPepsi-cola Bottling CO. of Wilmington (de) | Wilmington | DE | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PFPinnacle Foods Group LLC | Millsboro | DE | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| PIPlastic Industries,inc. | Newark | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PDPolyguard Division of Dyk Automotive, LLC | Wilmington | DE | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| PIPpg Industries, INC. | Dover | DE | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PAPremier Architectural Sheet Metal LLC | Wilmington | DE | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| PMProximity Malt, LLC | Laurel | DE | Food Manufacturing311213 | — | ◇ UNVERIFIED |
| QKQuality Kitchen CORP | Wyoming | DE | Food Manufacturing311411 | — | ◇ UNVERIFIED |
| QPQuantum Polymers Corporation | Newark | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| RAR. and H. Filter Co., INC. | Georgetown | DE | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| RHRldp Holding Lp | Seaford | DE | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| RIRm Industries | Lincoln | DE | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| RSRoller Service CORP. | Newark | DE | Machinery Manufacturing333293 | — | ◇ UNVERIFIED |
| RIRowe INC | Georgetown | DE | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
| R7Rt. 72 Enterprises INC. | Bear | DE | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
| RSRussell Standard Seaford | Seaford | DE | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SISeaford Ice INC | Seaford | DE | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| SISeaford Ice, INC. | Seaford | DE | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| SSSerpe & Sons, Inc. | Wilmington | DE | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SGShamrock Glass Company INC. | Seaford | DE | Nonmetallic Mineral Product Manufacturing327213 | — | ◇ UNVERIFIED |
| SMSheet Metal Contracting Company, INC. | Bear | DE | Machinery Manufacturing333512 | — | ◇ UNVERIFIED |
