| NINorplas Industries, INC. | Highland Park | MI | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| NANorth American Forest Products | Edwardsburg | MI | Wood Product Manufacturing321912 | — | ◇ UNVERIFIED |
| NANortheast Asphalt C28 | Gladstone | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NANortheast Asphalt, INC. | Ironwood | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NANortheast Asphalt, INC. | Rapid River | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| NCNorthern Concrete-charlotte | Charlotte | MI | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| NCNorthern Concrete Pipe INC | Grand Rapids | MI | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| NCNorthland Castings Corporation | Hart | MI | Primary Metal Manufacturing331511 | 1-19 | ◇ UNVERIFIED |
| NCNsk CORP | Ann Arbor | MI | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| NRNst Realty LLC | Niles | MI | Fabricated Metal Product Manufacturing332410 | — | ◇ UNVERIFIED |
| NONyloncraft of Michigan | Jonesville | MI | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| NINyx Inc-livonia-28100 Plymouth | Livonia | MI | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| OPOakland Printing Services INC | Troy | MI | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| OPOakley Plt 2 | Clinton Township | MI | Transportation Equipment Manufacturing336370 | — | ◇ UNVERIFIED |
| OCOaks Concrete Products-wixom | Wixom | MI | Nonmetallic Mineral Product Manufacturing327310 | — | ◇ UNVERIFIED |
| OBOerlikon Balzers | Lake Orion | MI | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| OBOerlikon Balzers Coating USA INC | East Tawas | MI | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| OCOil Chem INC | Flint | MI | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| OCOld Carco LLC | Dexter | MI | Transportation Equipment Manufacturing336322 | — | ◇ UNVERIFIED |
| OCOmans Contracting INC | Hesperia | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| ONOmer North America CORP | Sterling Heights | MI | Transportation Equipment Manufacturing336360 | — | ◇ UNVERIFIED |
| OSOmnisource Sturgis | Sturgis | MI | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
| OBOntegra Brighton | Brighton | MI | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| OIOptical Imaging Systems | Northville | MI | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| OGOrlandi Gear-fraser | Fraser | MI | Machinery Manufacturing333612 | — | ◇ UNVERIFIED |
| OFOsceola Fiberglass Mfg INC | Calumet | MI | Furniture and Related Product Manufacturing337125 | — | ◇ UNVERIFIED |
| OTOwens-corning - Trumbull Asphalt | Detroit | MI | Petroleum and Coal Products Manufacturing324122 | — | ◇ UNVERIFIED |
| OCOwosso Composite | Owosso | MI | Transportation Equipment Manufacturing336612 | — | ◇ UNVERIFIED |
| OFOxford Forge INC | Oxford | MI | Fabricated Metal Product Manufacturing332111 | — | ◇ UNVERIFIED |
| PCPackaging Corporation of America | Grandville | MI | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| PCPackers Canning Company INC Dba Honee Bear Canning | Lawton | MI | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| PMPadnos Manufacturing INC | Grand Rapids | MI | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| PSPainters Supply and Equipment CO | Jackson | MI | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PPPalmer Promotional Products | Fraser | MI | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| PIParamelt Icd Warehouse | Muskegon | MI | Primary Metal Manufacturing331511 | — | ◇ UNVERIFIED |
| PAParton and Preble INC | Warren | MI | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| PCParts Cleaning Technologies | Detroit | MI | Chemical Manufacturing325000 | — | ◇ UNVERIFIED |
| PFParts Finishing Group | Vassar | MI | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| PAPayne and Dolan, INC. | Iron River | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PAPayne and Dolan INC. Control 40 Asphalt Plant | Sands Twp | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan, INC. - C16 Plant | Gladstone | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan INC C17 | Marquette | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan, INC. - C21 | Gladstone | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan INC C26 | Escanaba | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan INC. C27 | Gladstone | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan INC. C29 | Gladstone | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PDPayne & Dolan INC C35 | Iron River | MI | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| PMPelican Metal Products LLC | Harrison Township | MI | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| PPPeninsula Powder Coating INC | Baraga | MI | Textile Mills313320 | 20-99 | ◇ UNVERIFIED |
| PSPennzoil-quaker State Dba Sopus Products | Fowlerville | MI | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
