| LCLee's Concrete, INC. | Millinocket | ME | Nonmetallic Mineral Product Manufacturing327390 | — | ◐ LIKELY ACTIVE |
| LBLepage Bakeries Cedar Street LLC | Lewiston | ME | Food Manufacturing311812 | 100-499 | ◐ LIKELY ACTIVE |
| LBLepage Bakeries, INC. | Auburn | ME | Food Manufacturing311812 | — | ◐ LIKELY ACTIVE |
| LLifeMade | East Wilton | ME | Plastics and Rubber Products Manufacturing326199 | 100-499 | ◐ LIKELY ACTIVE |
| LMLimerick Machine Co., INC | Limerick | ME | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| LCLincoln Concrete Plant | Lincoln | ME | Nonmetallic Mineral Product Manufacturing327320 | 1-19 | ◐ LIKELY ACTIVE |
| LCLincoln County Publishing Company | Newcastle | ME | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| LTLinda Trombley | North Berwick | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LELittle Enterprises North | Whitefield | ME | Fabricated Metal Product Manufacturing332710 | 20-99 | ◐ LIKELY ACTIVE |
| LMLockheed Martin Corporation US ME Bath SUPSHIP Washgtn St (1198) | Bath | ME | Computer and Electronic Product Manufacturing334511 | 20-99 | ◐ LIKELY ACTIVE |
| LRLonza Rockland Inc | Rockland | ME | Chemical Manufacturing325414 | 20-99 | ◐ LIKELY ACTIVE |
Louisiana-Pacific Houlton | New Limerick | ME | Wood Product Manufacturing321213 | 100-499 | ◐ LIKELY ACTIVE |
| LMLuce's Maine Grown Meats | North Anson | ME | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| LSLuce Spirits LLC | Rockland | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LNLuna Negra Winery & Cidery | Belfast | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LFLyman-Morse Fabrication | Thomaston | ME | Fabricated Metal Product Manufacturing332312 | 1-19 | ◐ LIKELY ACTIVE |
| MHMadrigal Highway Transport LLC | Lewiston | ME | Food Manufacturing311710 | — | ◐ LIKELY ACTIVE |
| MMaine | Kingfield | ME | Fabricated Metal Product Manufacturing332618 | 20-99 | ◐ LIKELY ACTIVE |
| MCMaine Cedar Specialty Products,inc. | Ludlow | ME | Wood Product Manufacturing321992 | — | ◐ LIKELY ACTIVE |
| MDMaine Distilleries, LLC | Freeport | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MIMaine Inspired LLC | Falmouth | ME | Wood Product Manufacturing321992 | — | ◐ LIKELY ACTIVE |
| MLMaine Life Beverages | Gorham | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MMMaine Machine Products Company | South Paris | ME | Fabricated Metal Product Manufacturing332710 | — | ◐ LIKELY ACTIVE |
| MMMaine Mead Works | Portland | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Ellsworth | Ellsworth | ME | Food Manufacturing311710 | 20-99 | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Kennebunk | Kennebunk | ME | Food Manufacturing311710 | 20-99 | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Lobster Pool | Kennebunk | ME | Food Manufacturing311710 | 1-19 | ◐ LIKELY ACTIVE |
| MHMaize Hole Mountain Enterprises | Limerick | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCMarble Creek Acres | Lee | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMartin Woods Farm | Starks | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MBMason's Brewing Company, LLC | Bangor | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MPMaxwell Point Vineyard LLC | Cape Elizabeth | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MIMcbride Industries LLC | Whitneyville | ME | Machinery Manufacturing333611 | — | ◐ LIKELY ACTIVE |
| MSMeans Spirits | Sullivan | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MPModernist Pantry, LLC | Eliot | ME | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| MModula | Lewiston | ME | Machinery Manufacturing333922 | 1-19 | ◐ LIKELY ACTIVE |
| MMontalvo | Gorham | ME | Computer and Electronic Product Manufacturing334513 | 20-99 | ◐ LIKELY ACTIVE |
| MMMoosehead Meats | Smyrna | ME | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| MLMossy Ledge Spirits | Etna | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NDNational Distributors INC. | South Portland | ME | Beverage and Tobacco Product Manufacturing312111 | — | ◐ LIKELY ACTIVE |
| NPND Paper | Rumford | ME | Paper Manufacturing322120 | 500+ | ◐ LIKELY ACTIVE |
| NBNew Balance Athletics, INC. | Skowhegan | ME | Leather and Allied Product Manufacturing316210 | — | ◐ LIKELY ACTIVE |
| NENew England Crane INC | Lewiston | ME | Machinery Manufacturing333923 | — | ◐ LIKELY ACTIVE |
| NENew England Distilling, LLC | Portland | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NBNewscapes Brewing INC. | Portland | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
Nittobo America Inc. - ME | Portland | ME | Chemical Manufacturing325413 | 20-99 | ◐ LIKELY ACTIVE |
| NPNortheast Pallet, INC. | Presque Isle | ME | Wood Product Manufacturing321920 | — | ◐ LIKELY ACTIVE |
| NPNorthern Prosthetics P.c. | Presque Isle | ME | Miscellaneous Manufacturing339113 | — | ◐ LIKELY ACTIVE |
| NCNorumbega Cidery | New Gloucester | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NWNo Wine-ing Without Me | Houlton | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |