| NCNortheast Concrete Products CORP. | Plainville | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| NRNortheast Repair Center | Canton | MA | Machinery Manufacturing333911 | — | ◇ UNVERIFIED |
| NWNorthern Wind INC. | New Bedford | MA | Food Manufacturing311710 | — | ◇ UNVERIFIED |
| NCNorthrop CORP. Electronics Sys. Div. Plant 8 | Norwood | MA | Chemical Manufacturing325413 | — | ◇ UNVERIFIED |
| NLNorwich Leather CO | Brockton | MA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| NCNova Chemicals INC | Indian Orchard | MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NCNubrite Chemical CO R-3 | Taunton | MA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| NVNu Visions Mfg L L C | Springfield | MA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| N1Nv 11 State Fund LLC | Woburn | MA | Chemical Manufacturing325520 | — | ◇ UNVERIFIED |
| NCNylco CORP | Clinton | MA | Textile Mills313320 | — | ◇ UNVERIFIED |
| OCOctober CO Chemetal Division | Easthampton | MA | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| OFOfs (optical Fiber Solutions) | Sturbridge | MA | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| OSOld Stone Mill | Adams | MA | Paper Manufacturing322299 | — | ◇ UNVERIFIED |
| OMOlympia Marble and Granite Company, INC. | Needham | MA | Furniture and Related Product Manufacturing337110 | 1-19 | ◇ UNVERIFIED |
| OLOmega Laboratories | Rowley | MA | Fabricated Metal Product Manufacturing332431 | — | ◇ UNVERIFIED |
| OOOne Off Apparel | West Boylston | MA | Printing and Related Support Activities323113 | 1-19 | ◇ UNVERIFIED |
| OIOptim Incorporated | North Brookfield | MA | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| OSOsram Sylvania INC | Danvers | MA | Electrical Equipment, Appliance & Component Manufacturing335110 | — | ◇ UNVERIFIED |
| OEOtis Elevator | Agawam | MA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| OFOxford Foods, LLC | South Deerfield | MA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| PCPackaging CORP of America | Northampton | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PDPain D'avignon Ii, INC. | Hyannis | MA | Food Manufacturing311812 | 100-499 | ◇ UNVERIFIED |
| PLPa Landers INC | Hanover | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPPalmer Paving | Barre | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PPPalmer Paving Corporation | Easthampton | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PGPan Glo | Worcester | MA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PTPaperlogic Turners Falls Mill | Montague (turners Falls) | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| PIParatronix Incorporated | Attleboro | MA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PIParatronix Incorporated | Attleboro, City of | MA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PBParker Brothers | Salem, City of | MA | Miscellaneous Manufacturing339932 | — | ◇ UNVERIFIED |
| PHParker Hannifin (fns) | Haverhill | MA | Nonmetallic Mineral Product Manufacturing327910 | — | ◇ UNVERIFIED |
| PCParks Cramer Lofts LLC | Fitchburg | MA | Paper Manufacturing322122 | — | ◇ UNVERIFIED |
| PFParlex Flexible Printed Circuits & Flat Flex Cables | Methuen | MA | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| PPPcl Packaging INC | Dighton | MA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| PPPelican Products INC | South Deerfield | MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PCPellon CORP | Lowell | MA | Textile Mills313230 | — | ◇ UNVERIFIED |
| PRPepperell Realty LLC | Pepperell | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| PCPepsi Cola | Boston (allston) | MA | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PLPerkinelmer Life Sciences INC | Boston | MA | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| PMPerkins Machine CO | Warren | MA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| PRPfizer Research | Andover | MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PRPfizer Research | Cambridge | MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PCPharmasol Contract Development & Manufacturing | South Easton | MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| PMPhilips Medical Systems | Andover | MA | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| PTPiconics-well Treatment Unit | Tyngsborough | MA | Electrical Equipment, Appliance & Component Manufacturing335314 | — | ◇ UNVERIFIED |
| PGPine Grove Composites INC | Freetown | MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| PCPioneer Consolidated | North Oxford | MA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| PPPioneer Precision Optics, INC. | Florence | MA | Machinery Manufacturing333314 | 1-19 | ◇ UNVERIFIED |
| PKPj Keating CO | Lunenburg | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PKPj Keating Company | Acushnet | MA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
