| MWMazzella Welding & Fabrication INC | Wellsburg | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MWMbc Woodshop INC | Morgantown | WV | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MCMcjunkin CORP | Princeton | WV | Fabricated Metal Product Manufacturing332996 | — | ◇ UNVERIFIED |
| M3Mc (us) 3 LLC | Dunbar | WV | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| MIMeadoworks INC | Rupert | WV | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| MLMeadoworks, L.l.c. | Rupert | WV | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| MSMeadows Stone and Paving - Monterville | Monterville | WV | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MIMedline Industries, INC. | Prichard | WV | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| MCMetal Craft Engineering | Fenwick | WV | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MCMills Chrome Plating & Polishing | Sophia | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MBMine Battery Service INC. | Beaver | WV | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| MWMine Weld & Repair | Hugheston | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MCMining Controls INC | Beaver | WV | Computer and Electronic Product Manufacturing334416 | — | ◇ UNVERIFIED |
| MSMorgan Shirt CORP | Morgantown | WV | Apparel Manufacturing315223 | — | ◇ UNVERIFIED |
| MPMorgantown Printing & Binding | Morgantown | WV | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MFMountaineer Fabricators INC | Nitro | WV | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MMMountaineer Machine & Hydraulic INC | Athens | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MSMountain Supply and Service Wheeling | Wheeling | WV | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| MFMullican Flooring | Ronceverte | WV | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MMMull Machine CO | Wheeling | WV | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MCMurphy Consolidated Industries | Follansbee | WV | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| MCMurphy Consolidated Industries INC | Follansbee | WV | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
 Mustang Survival Mfg., INC. | Elizabeth | WV | Textile Mills313320 | — | ◇ UNVERIFIED |
| MPMylan Pharmaceuticals, Morgantown | Morgantown | WV | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NAN Amer. Fastener | Bridgeport | WV | Fabricated Metal Product Manufacturing332618 | — | ◇ UNVERIFIED |
| NINeo Industries (weirton) INC. | Weirton | WV | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| NPNestle Purina Petcare Company, Weirton, Half Moon | Weirton | WV | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| NENettie's Equipment | Duck | WV | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| NNewlons | Elkins | WV | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| NPNiche Polymer LLC | Ravenswood | WV | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NBNickles Bakery | Fairmont | WV | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| NINiebergall Ice Company | Wheeling | WV | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| NTNippon Thermostat of America CORP | Fraziers Bottom | WV | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| NANorth American Battery Systems INC | Turtle Creek | WV | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| NANorth American Fastener CORP | Bridgeport | WV | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| NCNorth Charleston Distribution Terminal | Charleston | WV | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| NCNorthco Corporation | Morgantown | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, Inc., Dailey | Dailey | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, INC. - Frametown Saw Mill | Frametown | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, INC - Hacker Valley Sawmill | Hacker Valley | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, Inc., Marlinton | Marlington | WV | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| NINovaks INC | Parkersburg | WV | Fabricated Metal Product Manufacturing332992 | — | ◇ UNVERIFIED |
| NANovelis Alr Rolled Products INC | Buckhannon | WV | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| NMNull's Machine & Mfg., Inc., Huntington | Huntington | WV | Primary Metal Manufacturing331314 | — | ◇ UNVERIFIED |
 Oerlikon Metco (us) INC. | Barboursville | WV | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden | Bruceton Mills | WV | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| OCOlin Chemicals | Moundsville | WV | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| OCOlin CORP - Moundsville Plant | Moundsville | WV | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| OPOx Paperboard LLC | Harpers Ferry | WV | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| PPPackers Plus Energy Services (usa) INC | Charleston | WV | Machinery Manufacturing333132 | — | ◇ UNVERIFIED |
