| LILeathercraft Incorporated | Conover | NC | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
| LILee Industries, LLC - Plant 1 | Newton | NC | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
 Leggett & Platt Incorporated Linwood Facility | Linwood | NC | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| LCLeisure Craft INC | Hendersonville | NC | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| LCLenox Corporation | Kinston | NC | Nonmetallic Mineral Product Manufacturing327110 | — | ◇ UNVERIFIED |
| LILenox INC (dba Lenox China) | Oxford | NC | Nonmetallic Mineral Product Manufacturing327110 | — | ◇ UNVERIFIED |
| LBLeonard Block Company | Winston Salem | NC | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| LMLewis Mittman INC | High Point | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LFLexington Furniture Industries Plant 1 | Lexington | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LFLexington Furniture Industries Plant 16 | Spruce Pine | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LFLexington Furniture Industry Plant #2 | Lexington | NC | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| LFLexington Furniture Plant 10 | Hildebran | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LFLexington Furniture Plant 11 | Mocksville | NC | Furniture and Related Product Manufacturing337000 | — | ◇ UNVERIFIED |
| LML'gael Manufacturing, LLC | Ether | NC | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| LGLiggett Group INC | Durham | NC | Beverage and Tobacco Product Manufacturing312221 | — | ◇ UNVERIFIED |
| LBLightweight Block Lexington Corporation | Lexington | NC | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| LGLinde Gas North America LLC | Durham | NC | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LILiquid Ice Corporation | Matthews | NC | Chemical Manufacturing325612 | — | ◇ UNVERIFIED |
| LILitho Industries | Durham | NC | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| LJLittle & Jenkins Rebuilders | Roanoke Rapids | NC | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LRLittle River Frame Shop | Ether | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LML & M Frame CO. | Taylorsville | NC | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
| LCLmp Concrete, INC. | Pink Hill | NC | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LBLodging By Liberty INC | Greensboro | NC | Furniture and Related Product Manufacturing337127 | — | ◇ UNVERIFIED |
| LCLoflin Concrete CO. -- Pisgah Church Rd. | Kernersville | NC | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| LCLoftin & Company, INC. | Charlotte | NC | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
 Louisiana Pacific Corporation - Hwy 421 N | Wilmington | NC | Wood Product Manufacturing321212 | — | ◇ UNVERIFIED |
| LSLs Starrett CO | Mount Airy | NC | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| LSLyon Shaw INC. | Salisbury | NC | Furniture and Related Product Manufacturing337124 | — | ◇ UNVERIFIED |
| MMMajestic Marble and Glass Company | Raleigh | NC | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| MMMajestic Marble and Glass Dba Majestic Kitchen and Bath Creations | Midland | NC | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| MMMako Marine International, INC. | Forest City | NC | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| MAMalmo Asphalt Plant | Leland | NC | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MLMannington Laminate Floors | High Point | NC | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| MMMannington Mills, INC. - Mannington Wood Floors Company | High Point | NC | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
 Maola Milk and Ice Cream | New Bern | NC | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| MEMarkovitz Ents INC Flowline Div | Whiteville | NC | Fabricated Metal Product Manufacturing332996 | — | ◇ UNVERIFIED |
| MFMarshall's Finishing Company, INC. | High Point | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MMMartin Marietta Composites INC Sparta Facility | Sparta | NC | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MMMartin Marietta Materials Incorporated | Raleigh | NC | Nonmetallic Mineral Product Manufacturing327310 | — | ◇ UNVERIFIED |
| MMMartin Marietta Materials, INC. - Wilson Quarry | Wilson | NC | Nonmetallic Mineral Product Manufacturing327992 | — | ◇ UNVERIFIED |
| MIMarx Industries INC | Sawmills | NC | Plastics and Rubber Products Manufacturing326299 | — | ◇ UNVERIFIED |
| MRMassey Ready-mix Concrete, INC. | Greensboro | NC | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| MFMastercraft Fabrics LLC Andre W Major Plant | Spindale | NC | Textile Mills313210 | — | ◇ UNVERIFIED |
| MHMasterpiece Housing | Albemarle | NC | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| MIMatlab Incorporated Ramseur Facility | Ramseur | NC | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MIMatlab, INC. - Plants 1-4, 5, 7, 8 and 11 | Asheboro | NC | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MBMatthews Building Supply Company, INC. | Monroe | NC | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| MPMauser Packaging Solutions | Charlotte | NC | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MCMayland Court INC. | Spruce Pine | NC | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
