| LPLos Pasteles de La Abuela | Guayama | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| LPLos Perez | Cidra | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LFLr Food & Marketing Solutions, INC | Cidra | PR | Food Manufacturing311811 | — | ◐ LIKELY ACTIVE |
| LSL & S Quilting, INC | San Juan | PR | Textile Product Mills314120 | — | ◐ LIKELY ACTIVE |
| LDLuis D. Ramos Ortiz | Toa Alta | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| LRLuis Rodriguez Bosa | Ponce | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| MCMacelo Central S.E. Inc. | Aibonito | PR | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co. | Catano | PR | — | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co., INC. | Catano | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co., INC. | Catano | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MPManhattan Packing, Inc. | Ponce | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MPManufacturing Plant, Destileria Serralles Inc | Mercedita | PR | Beverage and Tobacco Product Manufacturing312140 | 100-499 | ◐ LIKELY ACTIVE |
| MFMapen Foods INC. | Jayuya | PR | Food Manufacturing311213 | — | ◐ LIKELY ACTIVE |
| MCMar CO Industries CORP. | Fajardo | PR | Plastics and Rubber Products Manufacturing326199 | — | ◐ LIKELY ACTIVE |
| MBMargaret's Bakery CORP. | Guaynabo | PR | Food Manufacturing311812 | — | ◐ LIKELY ACTIVE |
| MHMarino's House | Toa Baja | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MLMarosan, LLC | Gurabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MIMarvel International inc | Guaynabo | PR | — | — | ◐ LIKELY ACTIVE |
| MGMc Green Solutions, LLC | Florida | PR | Electrical Equipment, Appliance & Component Manufacturing335220 | — | ◐ LIKELY ACTIVE |
| MJMead Johnson Nutrition Puerto Rico INC | Guaynabo | PR | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| MMedalla | Cayey | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMendez & Co. Cold Storage Logistics | Guaynabo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MCMendez & Co., Inc. | Catano | PR | — | — | ◐ LIKELY ACTIVE |
| MGMesser Gas Puerto Rico INC | Catano | PR | Chemical Manufacturing325120 | — | ◐ LIKELY ACTIVE |
| MDMia Dolce Passione | Rio Grande | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMi Coquito | Cabo Rojo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MMM M Manufacturing LLC | Cabo Rojo | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| MMM M Manufacturing LLC | Lajas | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| MPMM Packaging PR - Guaynabo | Guaynabo | PR | Paper Manufacturing322299 | 100-499 | ◐ LIKELY ACTIVE |
| 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 |
| MLMokatex 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 |
| MSMr Sun Concrete INC | Humacao | PR | Nonmetallic Mineral Product Manufacturing327320 | — | ◐ LIKELY ACTIVE |
| MHMt & He LLC | Guayanilla | PR | Transportation Equipment Manufacturing336120 | — | ◐ LIKELY ACTIVE |
| NLNaive LLC | Isabela | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| NINamar INC. | Ponce | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NSNatural Soups, Inc. | Hormigueros | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| NINenfi I. Puello Barreto | Ponce | PR | Miscellaneous Manufacturing339950 | — | ◐ 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 |
| NSNorthwestern Selecta, Inc. | San Juan | PR | — | — | ◐ LIKELY ACTIVE |
| NPNorvan Professional Concrete CORP | Orocovis | PR | Nonmetallic Mineral Product Manufacturing327320 | — | ◐ LIKELY ACTIVE |
| NBNostalgia Boricua, INC. | Caguas | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| NPNumeat Packing, Inc. | San Juan | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| NINu-vue Industries of Puerto Rico, INC | Guaynabo | PR | Fabricated Metal Product Manufacturing332114 | — | ◐ LIKELY ACTIVE |