| LPLindy Paving West Pittsburgh Plt | Wampum | PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LPLindy Paving/wheelertown Asphalt Plt | Union City | PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| LBLinesville Bus Park | Linesville | PA | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| LFLiquid Fence CO | Mount Pocono | PA | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| LCLiquidmetal Coatings Llc/california | Coal Center | PA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| LWLittle Washington Fabrications, INC. | Christiana | PA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| LELnp Engineering Plastics | Thorndale | PA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| LALockheed Aeroparts INC | Johnstown | PA | Transportation Equipment Manufacturing336413 | — | ◇ UNVERIFIED |
| LMLockheed Martin Aeroparts INC | Davidsville | PA | Fabricated Metal Product Manufacturing332993 | — | ◇ UNVERIFIED |
| LMLockheed Martin Aeroparts INC | Johnstown | PA | Transportation Equipment Manufacturing336413 | — | ◇ UNVERIFIED |
| LMLockheed Martin Sikorsky Commercial INC | Coatesville | PA | Transportation Equipment Manufacturing336411 | — | ◇ UNVERIFIED |
| LILoger Ind Inc/lake City Plt | Lake City | PA | Leather and Allied Product Manufacturing316110 | — | ◇ UNVERIFIED |
| LCLozier Corporation | Pittsburgh | PA | Furniture and Related Product Manufacturing337215 | — | ◇ UNVERIFIED |
| LILuicana Ind Inc/bally | Bally | PA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| LILumax Industries INC. | Altoona | PA | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| LCLynch Collision Ctr/bristol | Bristol | PA | Food Manufacturing311410 | — | ◇ UNVERIFIED |
| LALynns Auto Body/oreland | Oreland | PA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| LELyons Elec Motor CO | Ebensburg | PA | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| MPMaaco Pottstown | Pottstown | PA | Plastics and Rubber Products Manufacturing326140 | — | ◇ UNVERIFIED |
| MAM a Bruder & Sons | Philadelphia | PA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| MPMack Printing Co/hughes Printing Div | East Stroudsburg | PA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| MSMaclean Saegertown Llc/saegertown | Saegertown | PA | Fabricated Metal Product Manufacturing332722 | — | ◇ UNVERIFIED |
| MDMagnetics Div of Spang & CO | East Butler | PA | Computer and Electronic Product Manufacturing334419 | — | ◇ UNVERIFIED |
| MRMaid Rite Speciality Foods Inc/scott Twp | Scott Township | PA | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| MGMaitri Genetics | Pittsburgh | PA | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| MSMajic Svc Yorgeys & Fillings Fine Cleaning Lancaster | Lancaster | PA | Machinery Manufacturing333110 | — | ◇ UNVERIFIED |
| MCMallet & Company, INC. | Carnegie | PA | Food Manufacturing311225 | — | ◇ UNVERIFIED |
| MAManheim Area Economic Dev CORP | Manheim | PA | Transportation Equipment Manufacturing336000 | — | ◇ UNVERIFIED |
| MVManley Valve | York | PA | Transportation Equipment Manufacturing336311 | — | ◇ UNVERIFIED |
| MDManufacturing & Distribution Center | Allentown | PA | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| MPMaple Press Co/york | York | PA | Printing and Related Support Activities323117 | — | ◇ UNVERIFIED |
| MUMarcegaglia USA | Greenville | PA | Primary Metal Manufacturing331210 | — | ◇ UNVERIFIED |
| MCMark Clnrs | Harrisburg | PA | Food Manufacturing311313 | — | ◇ UNVERIFIED |
| MLMark Line Ind of Pa /ephrata | Ephrata | PA | Wood Product Manufacturing321991 | — | ◇ UNVERIFIED |
| MFMars Fishcare INC | Chalfont | PA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MAMarsh Asphalt Dravosburg Plt | Dravosburg | PA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MMMarshwood Manufacturing | Throop | PA | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
 Mars Petcare US INC. | Everson | PA | Food Manufacturing311111 | — | ◇ UNVERIFIED |
| MCMartin Country Meats | Stevens | PA | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| MMMartin Metal Specialties | Philadelphia | PA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MMMartin Mulch Products LLC | Ephrata | PA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MCMartins Chair INC | New Holland | PA | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MEMartins Electric Plant - Open Burning Site | Ephrata | PA | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| MSMartin Stone Quarries/washington | Bechtelsville | PA | Food Manufacturing311421 | — | ◇ UNVERIFIED |
| MAMas Air Systems LLC | New Castle | PA | Machinery Manufacturing333413 | — | ◇ UNVERIFIED |
| MLMass Lamination/hatfield | Hatfield | PA | Plastics and Rubber Products Manufacturing326130 | — | ◇ UNVERIFIED |
| MBMaster Builders Solutions US LLC | Allentown | PA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| MFMastercraft Furniture Plt | Red Lion | PA | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| MCMasters Clnr/johnstown | Johnstown | PA | Transportation Equipment Manufacturing336500 | — | ◇ UNVERIFIED |
| MRMaterials Recovery Technologies | York | PA | Primary Metal Manufacturing331492 | — | ◇ UNVERIFIED |
