| NANls Asphalt, INC. (genset) | Martins Ferry | OH | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NANls Asphalt, INC. - Plant #3 | Cadiz | OH | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NANls Asphalt, INC. - Plant #4 | Cambridge | OH | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NNorcold (0375010146) | Sidney | OH | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| NANorth American Molded Products | Hartville | OH | Plastics and Rubber Products Manufacturing326291 | — | ◇ UNVERIFIED |
| NENorth Electric INC | Cleveland | OH | Fabricated Metal Product Manufacturing332618 | — | ◇ UNVERIFIED |
| NANorthstar Asphalt INC. (1576171157) | North Canton | OH | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods | Loudonville | OH | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| NCNorwalk Custom Order Furniture (0339020083) | Norwalk | OH | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
| NCNova Chemicals INC | Belpre | OH | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NINoveon INC | Bainbridge Township | OH | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| OTOak Technical, INC. | Ravenna | OH | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| OCOatey Company | Cleveland | OH | Chemical Manufacturing325520 | — | ◇ UNVERIFIED |
| OIOfco INC | Coshocton | OH | Fabricated Metal Product Manufacturing332618 | — | ◇ UNVERIFIED |
| OEO'gara-hess & Eisenhardt Armoring Company LLC (1409030600) | Fairfield | OH | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| OCOhio Cold Rolling Company LLC | Yorkville | OH | Primary Metal Manufacturing331110 | — | ◇ UNVERIFIED |
| ODOhio Decorative Products LLC | Spencerville | OH | Primary Metal Manufacturing331522 | — | ◇ UNVERIFIED |
| OPOhio Paper Tube | Canton | OH | Paper Manufacturing322214 | 20-99 | ◇ UNVERIFIED |
| OPOhio Precious Metals LLC | Jackson | OH | Primary Metal Manufacturing331000 | — | ◇ UNVERIFIED |
| OROhio Reformatory for Women | Marysville | OH | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
| OSOhio Steel Industries | Pataskala | OH | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| OVOhio Valley Aluminum C LLC Niles Facilit | Niles | OH | Primary Metal Manufacturing331314 | — | ◇ UNVERIFIED |
| OAOldcastle Apg Company, Great Lakes | Cincinnati | OH | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| OLOldcastle Lawn and Garden, INC. | Suffield, Township of | OH | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| ODOmni Die Casting INC | Massillon | OH | Primary Metal Manufacturing331521 | 20-99 | ◇ UNVERIFIED |
| OOOmni Oxide CORP Ohio Oxide Div | Lancaster | OH | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
| ODOmnisource Defiance | Defiance | OH | Primary Metal Manufacturing331111 | — | ◇ UNVERIFIED |
| OOmnitec-plating | Painesville | OH | Computer and Electronic Product Manufacturing334417 | — | ◇ UNVERIFIED |
| OIOptiblend Industries-cambridge | Cambridge | OH | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| OAOrmet Aluminum Mill Products CORP | Hannibal | OH | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| OPOrmet Primary Aluminum CORP | Hannibal | OH | Primary Metal Manufacturing331312 | — | ◇ UNVERIFIED |
| OCOsborne Co., LTD. | Valley View | OH | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OIOsborne INC. | Cleveland | OH | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OSOtc Services | Louisville | OH | Electrical Equipment, Appliance & Component Manufacturing335311 | — | ◇ UNVERIFIED |
| PPPacemaker Plastics CO. INC. (0679000103) | New Comerstown | OH | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| PMPackaging Materials, INC. | Cambridge | OH | Plastics and Rubber Products Manufacturing326111 | — | ◇ UNVERIFIED |
| PCParagon Custom Plastics | Bryan | OH | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| PMParagon Metal Fabrication | Cincinnati | OH | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| PEPark Enterprise Construction Company LLC | Marion | OH | Nonmetallic Mineral Product Manufacturing327992 | — | ◇ UNVERIFIED |
| PGParker Gear Pump Division | Youngstown | OH | Primary Metal Manufacturing331511 | — | ◇ UNVERIFIED |
| PHParker Hannifin CORP Hpd | Marysville | OH | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| PHParker Hannifin Gear Pump Div Intertech Drive | Youngstown | OH | Machinery Manufacturing333996 | — | ◇ UNVERIFIED |
| PMPcc/ Mold Masters | Eastlake | OH | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| PPPcs Purified Phosphates | Harrison | OH | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| PPPechiney Plastic Packaging INC | Cleveland | OH | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| PEPella Entry Systems | Fairfield | OH | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| PWPentair Water Purification | Chardon | OH | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
 Perfection Bakeries, INC (0375010164) | Sidney | OH | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| PMPerformance Manufacturing Center (0180010413) | Marysville | OH | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| PPPerlmuter Printing CO. | Brooklyn Heights | OH | Computer and Electronic Product Manufacturing334411 | — | ◇ UNVERIFIED |
