| 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 |
| 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 |
