| JSJbs Small Engine Repair | Morgantown | WV | Machinery Manufacturing333112 | — | ◇ UNVERIFIED |
| JHJc Hamer Lumber CO | Mt Hope | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| JCJefferds CORP | Clarksburg | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| JFJendel Fabricating and Machine | Beckley | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| JFJ. F. Allen Company, Elkins/limestone Quarry | Elkins | WV | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| JCJim C Hamer CO | Webster Springs | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| JEJm Eagle | Buckhannon | WV | Plastics and Rubber Products Manufacturing326122 | — | ◇ UNVERIFIED |
 Johns Manville CORP | Vienna | WV | Nonmetallic Mineral Product Manufacturing327993 | — | ◇ UNVERIFIED |
| JCJohnson Controls INC | Nitro | WV | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| KMKanawha Manufacturing CO | Eleanor | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| KAKellar and Sons Pallet Company | Clarksburg | WV | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
| KCKellwood CO Spencer Plant | Spencer | WV | Apparel Manufacturing315191 | — | ◇ UNVERIFIED |
| KPKelly Paving, Inc., Benwood Plant | Mcmechen | WV | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| KPKelly Paving, Inc., St. Marys | Saint Marys | WV | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| KTKellys Tire INC | Glenville | WV | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| KMKen Mac INC | Pennsboro | WV | Fabricated Metal Product Manufacturing332111 | — | ◇ UNVERIFIED |
 Kidde Fenwal INC Dba Kidde Fire Fighting | Ranson | WV | Machinery Manufacturing333511 | — | ◇ UNVERIFIED |
| KFKidde Fire Fighting | Ranson | WV | Primary Metal Manufacturing331525 | — | ◇ UNVERIFIED |
| KTKing's Tire Service | Charleston | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| KPKlockner Pentaplast | Beaver | WV | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| KFKoppers Follansbee Tar Plant | Follansbee | WV | Petroleum and Coal Products Manufacturing324199 | — | ◇ UNVERIFIED |
| KIKoppers INC (green Spring Wv) | Green Spring | WV | Wood Product Manufacturing321114 | — | ◇ UNVERIFIED |
| KIKoppers INC - Rail Products & Services | Huntington | WV | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
 Lamb Machine | Princeton | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| LLantz #4 | Pine Grove | WV | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| LBLantz #9 Buffalo Run Stream Crossing | Jacksonburg | WV | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| LMLantz Mills Unit 2 and 3 | Jacksonburg | WV | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| LCLanxess CORP | Natrium | WV | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| L1Lenscrafters 163 | Barb0ursville | WV | Machinery Manufacturing333314 | — | ◇ UNVERIFIED |
| LPLeonard's Plating | St. Albans | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LPLeonards Plating, St. Albans | Saint Albans | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LELeslie Equipment CO | Beaver | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| LLLinde LLC | Washington | WV | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LLLinde, LLC #315 | New Cumberland | WV | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| LMLin-kris Mfg INC | Fairmont | WV | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| LALiquid Asset Disposal INC | Wheeling | WV | Primary Metal Manufacturing331513 | — | ◇ UNVERIFIED |
| LJL J Hughes & Sons INC | Summersville | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| LMLockheed Martin Aeronautics CO. | Clarksburg | WV | Transportation Equipment Manufacturing336413 | — | ◇ UNVERIFIED |
| LTLooks That Sell | South Charleston | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| LHLoudon Heights Fuel CO. | Baker | WV | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| LLLpg Land & Development Corporation | Cheat Lake | WV | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
| MUMaax US Corporation | Martinsburg | WV | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| MOMasters of Disasters | Pennsboro | WV | Fabricated Metal Product Manufacturing332111 | — | ◇ UNVERIFIED |
 Matthews International Corporation | Kingwood | WV | Primary Metal Manufacturing331525 | — | ◇ UNVERIFIED |
| MCMaxim Crane Works LP | Nitro | WV | Machinery Manufacturing333923 | — | ◇ UNVERIFIED |
| MRMaxxim Rebuild CO LLC | Lyburn | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MCMcjunkin CORP | Princeton | WV | Fabricated Metal Product Manufacturing332996 | — | ◇ UNVERIFIED |
| MIMeadoworks INC | Rupert | WV | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| MLMeadoworks, L.l.c. | Rupert | WV | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| MIMedline Industries, INC. | Prichard | WV | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
