| JTJust Tires - Goodyear | Wilmington | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| KUKalrez Usa, LLC - Tralee Park Annex | Newark | DE | Miscellaneous Manufacturing339991 | — | ◇ UNVERIFIED |
| KDKaneka Delaware Corporation | Delaware City | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| KKKincaid Koatings | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LCLaidlaw Corporation | New Castle | DE | Fabricated Metal Product Manufacturing332119 | — | ◇ UNVERIFIED |
| LCLanxide Corporation | Newark | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| LPLarry Parks - Rt 17 & Mccary Rd, Frankford | Frankford | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LCLcl Constuction Equipment CO | Wilmington | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LSLitton Sysyems-clifton Precision Division - Rt 113, Frederica | Frederica | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LHLivingston Healthcare | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LALloyd's Autobody Express | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| LOLowe's of Newark, De #2258 | Newark | DE | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| MIMacdermid INC | Middletown | DE | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| MWMarble Works INC | Greenwood | DE | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| MAMerkin Auto Spring CO INC | Wilmington | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MTMillsboro Tce | Millsboro | DE | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| MIMirror Image on Rd 2 Box 12a, Hartly | Hartly | DE | Chemical Manufacturing325222 | — | ◇ UNVERIFIED |
| MOMobil Oil CORP | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MOMobil Oil CORP Ss# 17-qgg | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| MPModern Press INC | Wilmington | DE | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| NCNcr CORP. (millsboro Plant) | Millsboro | DE | Computer and Electronic Product Manufacturing334118 | — | ◇ UNVERIFIED |
| NANewark Armed Forces Reserve Center | Newark | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| NHNew Hue the | Dewey Beach | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| NJNews Journal CO | New Castle | DE | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| NCNvf Company INC - Yorklyn Facility | Yorklyn | DE | Paper Manufacturing322214 | — | ◇ UNVERIFIED |
| OCOutlaw Customs - 16 Lincoln St, Dover | Dover | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PSParviz Sorouri Md | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PAPats Aircraft, LLC | Georgetown | DE | Transportation Equipment Manufacturing336413 | — | ◇ UNVERIFIED |
| PCPaul Campanella's Auto and Tire Center | Wilmington | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PBPeppers Body Works | Dover | DE | Chemical Manufacturing325222 | — | ◇ UNVERIFIED |
| PFPerdue Farms - Bridgeville | Bridgeville | DE | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| PFPerma - Flex Rollers (closed) | Newark | DE | Fabricated Metal Product Manufacturing332991 | — | ◇ UNVERIFIED |
| PPPlaytex Products INC | Dover | DE | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| PIPpg Inds INC Works 32 | Newark | DE | Nonmetallic Mineral Product Manufacturing327215 | — | ◇ UNVERIFIED |
| PIPpg Industries Architectural Finishes | Dover | DE | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| PAPreston Auto Body of Wilmington | Wilmington | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| PPProcino Plating | Blades | DE | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| PCPtfe Compounds INC | New Castle | DE | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| PBPuzs Body Shop INC | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| QLQps, LLC | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| QAQuality Auto Care - 700 Forest St, Dover | Dover | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| QAQuality Auto Care Center - Rt 42, Cheswold | Cheswold | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RCRainbow Cleaners | Wilmington | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RLRed Lion Medical Safety INC | Newark | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RTReynolds Towing | Bear | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RARichs Auto Body Rd 1 Box 73a, Dagsboro | Dagsboro | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RMRinker Middletown Pipe | Middletown | DE | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| RMR & M Trucking | Lincoln | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| RARohm and Haas Electronic Materials Cmp INC | Newark | DE | Chemical Manufacturing325612 | — | ◇ UNVERIFIED |
| RFRoos Foods - 251 Cooper St, Kenton | Kenton | DE | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
