| LLLairis LLC | Luquillo | PR | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| LSLa Sangria de Felipe LLC | Guaynabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLas Piedras (Puerto Rico) Facility | Las Piedras | PR | Chemical Manufacturing325412 | 100-499 | ◐ LIKELY ACTIVE |
| LSLatin Shots, INC. | Aibonito | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLeb Printing Solutions LLC | Guaynabo | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| LILeodi International INC. | San Juan | PR | Chemical Manufacturing325611 | — | ◐ LIKELY ACTIVE |
| LSLife Sciences : Pall - Fajardo | Fajardo | PR | Miscellaneous Manufacturing339991 | 500+ | ◐ LIKELY ACTIVE |
| LDLilly Del Carbe Inc Carolina | Carolina | PR | Chemical Manufacturing325412 | 500+ | ◐ LIKELY ACTIVE |
| LVLimo Viejo LLC | Dorado | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLinde Puerto Rico B.v. | Gurabo | PR | Chemical Manufacturing325120 | — | ◐ LIKELY ACTIVE |
| LOLIVE OP Toricos | Aibonito | PR | Food Manufacturing311615 | 20-99 | ◐ LIKELY ACTIVE |
| LRLlia Ramos | Humacao | PR | Printing and Related Support Activities323111 | — | ◐ LIKELY ACTIVE |
| LLmm | Hormigueros | PR | Food Manufacturing311920 | 1-19 | ◐ LIKELY ACTIVE |
| LDLo De Tita | Aguas Buenas | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LCLola 'sangria CORP | Comerio | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LTLongo-en Tech Puerto Rico, LLC | Guaynabo | PR | Plastics and Rubber Products Manufacturing326122 | — | ◐ LIKELY ACTIVE |
| LCLos Cidrines. | Arecibo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| LNLos Nenes Distributors CORP | Mayaguez | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LNLos Nenes Distributors CORP | Cabo Rojo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLos Paraos Liquor Store | Rio Grande | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LPLos Pasteles de La Abuela | Guayama | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| LPLos Perez | Cidra | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LFLr Food & Marketing Solutions, INC | Cidra | PR | Food Manufacturing311811 | — | ◐ LIKELY ACTIVE |
| LSL & S Quilting, INC | San Juan | PR | Textile Product Mills314120 | — | ◐ LIKELY ACTIVE |
| LDLuis D. Ramos Ortiz | Toa Alta | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| LRLuis Rodriguez Bosa | Ponce | PR | Furniture and Related Product Manufacturing337110 | — | ◐ LIKELY ACTIVE |
| MCMacelo Central S.E. Inc. | Aibonito | PR | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co. | Catano | PR | — | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co., INC. | Catano | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCMalgor & Co., INC. | Catano | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MPManhattan Packing, Inc. | Ponce | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MPManufacturing Plant, Destileria Serralles Inc | Mercedita | PR | Beverage and Tobacco Product Manufacturing312140 | 100-499 | ◐ LIKELY ACTIVE |
| MFMapen Foods INC. | Jayuya | PR | Food Manufacturing311213 | — | ◐ LIKELY ACTIVE |
| MCMar CO Industries CORP. | Fajardo | PR | Plastics and Rubber Products Manufacturing326199 | — | ◐ LIKELY ACTIVE |
| MBMargaret's Bakery CORP. | Guaynabo | PR | Food Manufacturing311812 | — | ◐ LIKELY ACTIVE |
| MHMarino's House | Toa Baja | PR | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MLMarosan, LLC | Gurabo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MIMarvel International inc | Guaynabo | PR | — | — | ◐ LIKELY ACTIVE |
| MGMc Green Solutions, LLC | Florida | PR | Electrical Equipment, Appliance & Component Manufacturing335220 | — | ◐ LIKELY ACTIVE |
| MJMead Johnson Nutrition Puerto Rico INC | Guaynabo | PR | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| MMedalla | Cayey | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMendez & Co. Cold Storage Logistics | Guaynabo | PR | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |
| MCMendez & Co., Inc. | Catano | PR | — | — | ◐ LIKELY ACTIVE |
| MGMesser Gas Puerto Rico INC | Catano | PR | Chemical Manufacturing325120 | — | ◐ LIKELY ACTIVE |
| MDMia Dolce Passione | Rio Grande | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MCMi Coquito | Cabo Rojo | PR | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MMM M Manufacturing LLC | Cabo Rojo | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| MMM M Manufacturing LLC | Lajas | PR | Apparel Manufacturing315210 | — | ◐ LIKELY ACTIVE |
| MPMM Packaging PR - Guaynabo | Guaynabo | PR | Paper Manufacturing322299 | 100-499 | ◐ LIKELY ACTIVE |
| MPMM Packaging PR - Manati | Manati | PR | Paper Manufacturing322212 | 100-499 | ◐ LIKELY ACTIVE |