| IAIrizarry and Perez, LLC | Maricao | PR | Food Manufacturing311920 | — | ◐ LIKELY ACTIVE |
| IFIsla Frio Refrigeration Corporation | Cidra | PR | — | — | ◐ LIKELY ACTIVE |
| IPIsland Proof Distillery LLC | San Juan | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| JBJajome Breeze, INC. | Cayey | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| JCJanssen Cilag | Gurabo | PR | Chemical Manufacturing325412 | 100-499 | ◐ LIKELY ACTIVE |
| JMJesus M Torres Mateo | Juana Diaz | PR | Miscellaneous Manufacturing339950 | — | ◐ LIKELY ACTIVE |
| JWJj Welding Desing LLC | Carolina | PR | Primary Metal Manufacturing331222 | — | ◐ LIKELY ACTIVE |
| JAJl Apparel Development LLC | Comerio | PR | Apparel Manufacturing315990 | — | ◐ LIKELY ACTIVE |
| JPJM Packing | Ponce | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| JAJoaquin Avino Inc | Carolina | PR | Wood Product Manufacturing321911 | 1-19 | ◐ LIKELY ACTIVE |
| JJJohnson & Johnson International | Guaynabo | PR | Miscellaneous Manufacturing339113 | — | ◐ LIKELY ACTIVE |
| JDJoradri Distributor | San Juan | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| JGJose G. Flores, Inc. | Guaynabo | PR | — | — | ◐ LIKELY ACTIVE |
| JIJose I. Garcia Roman | Moca | PR | Food Manufacturing311513 | — | ◐ LIKELY ACTIVE |
| JMJose M Domenech Hernandez | Isabela | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| JSJose Sanitiago | Bayamon | PR | — | — | ◐ LIKELY ACTIVE |
| JSJose Santiago, Inc. | Bayamon | PR | — | — | ◐ LIKELY ACTIVE |
| JTJoyas Tropicales | Guaynabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| JPJ P Print INC | San Juan | PR | Textile Mills313310 | — | ◐ LIKELY ACTIVE |
| JMJRG Meat Processing Plant | Aibonito | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| JRJr Roads, LLC | Dorado | PR | Petroleum and Coal Products Manufacturing324121 | — | ◐ LIKELY ACTIVE |
| JJJungle Juice INC. | Toa Alta | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| KFKarla Furniture Mfg INC | Toa Baja | PR | Furniture and Related Product Manufacturing337211 | — | ◐ LIKELY ACTIVE |
| KLKe'Fruits llc | Carolina | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| KCKrly's Cabinetry Design LLC | Ponce | PR | Furniture and Related Product Manufacturing337127 | — | ◐ LIKELY ACTIVE |
| KAKym Arte LLC | Vega Alta | PR | Miscellaneous Manufacturing339950 | — | ◐ LIKELY ACTIVE |
| LCLa Callaita | San Juan | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLa Casa Del Ebanista LLC | Humacao | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| LCLa Casa Del Limber, INC. | Añasco | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLa Chirola G&g INC | San Juan | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LLLairis LLC | Luquillo | PR | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| LSLa Sangria de Felipe LLC | Guaynabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLas Piedras (Puerto Rico) Facility | Las Piedras | PR | Chemical Manufacturing325412 | 100-499 | ◐ LIKELY ACTIVE |
| LSLatin Shots, INC. | Aibonito | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLeb Printing Solutions LLC | Guaynabo | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| LILeodi International INC. | San Juan | PR | Chemical Manufacturing325611 | — | ◐ LIKELY ACTIVE |
| LSLife Sciences : Pall - Fajardo | Fajardo | PR | Miscellaneous Manufacturing339991 | 500+ | ◐ LIKELY ACTIVE |
| LDLilly Del Carbe Inc Carolina | Carolina | PR | Chemical Manufacturing325412 | 500+ | ◐ LIKELY ACTIVE |
| LVLimo Viejo LLC | Dorado | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLinde Puerto Rico B.v. | Gurabo | PR | Chemical Manufacturing325120 | — | ◐ LIKELY ACTIVE |
| LOLIVE OP Toricos | Aibonito | PR | Food Manufacturing311615 | 20-99 | ◐ LIKELY ACTIVE |
| LRLlia Ramos | Humacao | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| LLmm | Hormigueros | PR | Food Manufacturing311920 | 1-19 | ◐ LIKELY ACTIVE |
| LDLo De Tita | Aguas Buenas | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLola 'sangria CORP | Comerio | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LTLongo-en Tech Puerto Rico, LLC | Guaynabo | PR | Plastics and Rubber Products Manufacturing326122 | — | ◐ LIKELY ACTIVE |
| LCLos Cidrines. | Arecibo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| LNLos Nenes Distributors CORP | Cabo Rojo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LNLos Nenes Distributors CORP | Mayaguez | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LPLos Paraos Liquor Store | Rio Grande | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |