| MCMetal Craft Engineering | Fenwick | WV | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MBMine Battery Service INC. | Beaver | WV | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| MWMine Weld & Repair | Hugheston | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MCMining Controls INC | Beaver | WV | Computer and Electronic Product Manufacturing334416 | — | ◇ UNVERIFIED |
| MSMorgan Shirt CORP | Morgantown | WV | Apparel Manufacturing315223 | — | ◇ UNVERIFIED |
| MMMountaineer Machine & Hydraulic INC | Athens | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| MSMountain Supply and Service Wheeling | Wheeling | WV | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| MFMullican Flooring | Ronceverte | WV | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MCMurphy Consolidated Industries INC | Follansbee | WV | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
 Mustang Survival Mfg., INC. | Elizabeth | WV | Textile Mills313320 | — | ◇ UNVERIFIED |
| MPMylan Pharmaceuticals, Morgantown | Morgantown | WV | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| NINeo Industries (weirton) INC. | Weirton | WV | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| NPNestle Purina Petcare Company, Weirton, Half Moon | Weirton | WV | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| NENettie's Equipment | Duck | WV | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| NNewlons | Elkins | WV | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| NPNiche Polymer LLC | Ravenswood | WV | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NBNickles Bakery | Fairmont | WV | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| NINiebergall Ice Company | Wheeling | WV | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| NANorth American Battery Systems INC | Turtle Creek | WV | Electrical Equipment, Appliance & Component Manufacturing335911 | — | ◇ UNVERIFIED |
| NCNorth Charleston Distribution Terminal, Union Carb | Charleston | WV | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, INC. - Frametown Saw Mill | Frametown | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, INC - Hacker Valley Sawmill | Hacker Valley | WV | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NHNorthwest Hardwoods, Inc., Marlinton | Marlington | WV | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| NINovaks INC | Parkersburg | WV | Fabricated Metal Product Manufacturing332992 | — | ◇ UNVERIFIED |
| NANovelis Alr Rolled Products INC | Buckhannon | WV | Primary Metal Manufacturing331315 | — | ▲ REPORTED CLOSED |
| NMNull's Machine & Mfg., Inc., Huntington | Huntington | WV | Primary Metal Manufacturing331314 | — | ◇ UNVERIFIED |
 Oerlikon Metco (us) INC. | Barboursville | WV | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| OCOlin Chemicals | Moundsville | WV | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| OCOlin CORP - Moundsville Plant | Moundsville | WV | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| OPOx Paperboard LLC | Harpers Ferry | WV | Paper Manufacturing322130 | — | ◇ UNVERIFIED |
| PPPackers Plus Energy Services (usa) INC | Charleston | WV | Machinery Manufacturing333132 | — | ◇ UNVERIFIED |
| PPPactiv Packaging INC | Mineral Wells | WV | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PCParkersburg Coca-cola | Parkersburg | WV | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PWPaul Wissmach Glass Co., Inc., Paden City | Paden City | WV | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| PBP B & S Chem CO | Proctor | WV | Chemical Manufacturing325181 | — | ◇ UNVERIFIED |
| PCPepsi Cola Bottling Group | Stollings | WV | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PCPepsi Cola CO | Mineral Wells | WV | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| PMPetitto Mine Equipment INC | Morgantown | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
 Phibro Animal Health Corporation | Willow Island | WV | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| PLPhilips Lighting Company | Fairmont | WV | Electrical Equipment, Appliance & Component Manufacturing335110 | — | ◇ UNVERIFIED |
| PMPhillips Machine Service INC | Beckley | WV | Machinery Manufacturing333319 | — | ◇ UNVERIFIED |
 Pilgrims Pride CORP - Cook Plant | Moorefield | WV | Food Manufacturing311615 | — | ◇ UNVERIFIED |
| PAPolymer Alliance Services | Parkersburg | WV | Fabricated Metal Product Manufacturing332212 | — | ◇ UNVERIFIED |
| PWPratt & Whitney Engine - Clarksburg Service Center | Bridgeport | WV | Transportation Equipment Manufacturing336412 | — | ◇ UNVERIFIED |
| PCPraxair Com | Marmet | WV | Chemical Manufacturing325120 | — | ◇ UNVERIFIED |
| PCPrecision Coatings LLC | Parkersburg | WV | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PMPrecision Machine & Hydraulic, Inc., Worthington | Worthington | WV | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| PIPriddys INC | Sophia | WV | Fabricated Metal Product Manufacturing332311 | — | ◇ UNVERIFIED |
| PEProduction Efficiency CORP | Ragland | WV | Electrical Equipment, Appliance & Component Manufacturing335912 | — | ◇ UNVERIFIED |
| PIProgressive Industries | Morgantown | WV | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
