| MPMM Packaging PR - Manati | Manati | PR | Paper Manufacturing322212 | 100-499 | ◐ LIKELY ACTIVE |
| MUMojito Urbano | Moca | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MDMokatex Defense System LLC | Moca | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| MFMolcajete Foods LLC | Caguas | PR | Food Manufacturing311830 | — | ◐ LIKELY ACTIVE |
| MSMorales Sosa Patricio V | Juncos | PR | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| MHMPROC Humacao | Humacao | PR | Computer and Electronic Product Manufacturing334510 | 500+ | ◐ LIKELY ACTIVE |
| MHMt & He LLC | Guayanilla | PR | Transportation Equipment Manufacturing336120 | — | ◐ LIKELY ACTIVE |
| NINamar INC. | Ponce | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NGNew Generation Spirits CORP. | Vega Baja | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NFNGPM Food Products | Aibonito | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| NSNorthwestern Selecta, Inc. | San Juan | PR | — | — | ◐ LIKELY ACTIVE |
| NINypro, Inc | Cayey | PR | Plastics and Rubber Products Manufacturing326199 | 100-499 | ◐ LIKELY ACTIVE |
| OAOnces and for All Tires LLC | Yabucoa | PR | Plastics and Rubber Products Manufacturing326291 | 20-99 | ◐ LIKELY ACTIVE |
| OSO&p Solutions LLC | Toa Alta | PR | Miscellaneous Manufacturing339112 | — | ◐ LIKELY ACTIVE |
| OBOrtho Biologics LLC | Manati | PR | Chemical Manufacturing325412 | 20-99 | ◐ LIKELY ACTIVE |
| OCOrthority CORP | Caguas | PR | Miscellaneous Manufacturing339113 | — | ◐ LIKELY ACTIVE |
| PAPan American Grain Company-arecibo | Arecibo | PR | Food Manufacturing311211 | 20-99 | ◐ LIKELY ACTIVE |
| PAPan American Grain Company-corujo | Bayamon | PR | Food Manufacturing311119 | 1-19 | ◐ LIKELY ACTIVE |
| PAPan American Grain Company-fertilizer | Guanica | PR | Chemical Manufacturing325311 | 20-99 | ◐ LIKELY ACTIVE |
| PAPan American Grain Mfg - Rico | Guaynabo | PR | Food Manufacturing311212 | 20-99 | ◐ LIKELY ACTIVE |
| PFPayco Foods Corporation | Bayamon | PR | — | — | ◐ LIKELY ACTIVE |
| PMPentaq Manufacturing CORP | Adjuntas | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| PCPerformance Chemical CO | Catano | PR | Chemical Manufacturing325998 | — | ◐ LIKELY ACTIVE |
| PCPF Consumer Healthcare B.V.(Puerto Rico Operations) LLC | Guayama | PR | Chemical Manufacturing325412 | 500+ | ◐ LIKELY ACTIVE |
| PBPfizer Barceloneta / Viatris Pharmaceuticals, LLC. | Barceloneta | PR | Chemical Manufacturing325411 | 100-499 | ◐ LIKELY ACTIVE |
| PPPfizer Pharmaceuticals LLC / Viatris - Barceloneta | Barceloneta | PR | Chemical Manufacturing325411 | 100-499 | ◐ LIKELY ACTIVE |
| PPPfizer Pharmaceuticals LLC / Viatris - Vega Baja | Vega Baja | PR | Chemical Manufacturing325412 | 500+ | ◐ LIKELY ACTIVE |
| PIPicolos INC. | Guayama | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| PPplanta pilotes | Sabana Seca | PR | Nonmetallic Mineral Product Manufacturing327390 | 20-99 | ◐ LIKELY ACTIVE |
| PAP.o.p. at Your Needs Corporation | Guaynabo | PR | Miscellaneous Manufacturing339950 | — | ◐ LIKELY ACTIVE |
| PIPrak Industries LLC | Camuy | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| PIPrak Industries LLC | Orocovis | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| PBPrecision Builders LLC | Anasco | PR | Machinery Manufacturing333515 | — | ◐ LIKELY ACTIVE |
| PCPrecision Concepts - Cayey | Cayey | PR | Plastics and Rubber Products Manufacturing326160 | 20-99 | ◐ LIKELY ACTIVE |
| PLPrecisionworx LLC | Yabucoa | PR | Fabricated Metal Product Manufacturing332722 | — | ◐ LIKELY ACTIVE |
| PLProcesadora La Hacienda, Inc. | San Lorenzo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PLProcessadora La Esperanza Inc. | Barranquitas | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PEProductos El Jibarito | Morovis | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PLProductos La Aguadillana, Inc. | Aguadilla | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
Productos La Finca Inc. | Sabana Grande | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PLProductos La Hortaliza | Anasco | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PNProductos Nieves | San Antonio | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PTProductos Tio Danny, INC. | Caguas | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| PGProfessional Graphics INC | Carolina | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| PIPropper International INC | Lajas | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| PIPropper International, INC | Las Marias | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| PIPropper International, INC | Hatillo | PR | Apparel Manufacturing315990 | — | ◐ LIKELY ACTIVE |
| PDProvimi de Puerto Rico, Inc. | Morovis | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| PPPr Products & Services, CORP | Lares | PR | Miscellaneous Manufacturing339920 | — | ◐ LIKELY ACTIVE |
| PRPuerto Rico Industries for the Blind, CORP | Mayaguez | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |