| MDMichters Distillery LLC - Springfield Facility | Springfield | KY | Beverage and Tobacco Product Manufacturing312140 | — | ◇ UNVERIFIED |
| MRMicro Renovation | London | KY | Electrical Equipment, Appliance & Component Manufacturing335129 | — | ◇ UNVERIFIED |
| MMMiddletown Metal Works, INC. | Berea | KY | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MIMid-park INC - Mid-park Highway | Leitchfield | KY | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MSMid States Enterprises INC | Lexington | KY | Electrical Equipment, Appliance & Component Manufacturing335999 | — | ◇ UNVERIFIED |
| MIMikron Industries INC | Richmond | KY | Plastics and Rubber Products Manufacturing326121 | — | ◇ UNVERIFIED |
| MMillionair | Owensboro | KY | Beverage and Tobacco Product Manufacturing312113 | — | ◇ UNVERIFIED |
| MFMj Farms | Benton | KY | Food Manufacturing311710 | — | ◇ UNVERIFIED |
| MCModern Concrete Products CO | Louisville | KY | Nonmetallic Mineral Product Manufacturing327331 | — | ◇ UNVERIFIED |
| MWModern Welding CO of Kentucky INC | Hardin County | KY | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MWModern Welding CO of Kentucky INC | War Creek | KY | Fabricated Metal Product Manufacturing332313 | — | ◇ UNVERIFIED |
| MCModine Climate Systems | Harrodsburg | KY | Transportation Equipment Manufacturing336350 | — | ◇ UNVERIFIED |
| MHMonarch Hardware Manufacturing | Shepherdsville | KY | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| MBMondi Bags Usa, LLC | Louisville | KY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MHMonessen Hearth Systems | Paris | KY | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| MBMoonshine Boat Trailers | Cave City | KY | Transportation Equipment Manufacturing336999 | — | ◇ UNVERIFIED |
| MDMoore Dp, LLC | Lexington | KY | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| MFMountaineer Furniture Mfg | Isom | KY | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MEMountain Enterprises INC | Burdine | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MEMountain Enterprises INC - Ashland Plant 13 | Ashland | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MEMountain Enterprises INC - Louisa Plant 17 | Louisa | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MEMountain Enterprises INC - Shelbiana Portable Plant 15 | Pikeville | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MLMplx Lexington LP Terminal | Lexington | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| MIMubea INC | Florence | KY | Primary Metal Manufacturing331221 | — | ◇ UNVERIFIED |
| MFMullican Feed Mill INC | Stanley | KY | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MCMulti-color Corporation | Louisville | KY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MMulti-metals | Louisville | KY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| MPMulti Packaging Solutions | Louisville | KY | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| NLNational Lumber | Glasgow | KY | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NLNational Lumber | Russellville | KY | Wood Product Manufacturing321113 | — | ◇ UNVERIFIED |
| NLNational Lumber Company #5 | Glasgow | KY | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| NCNational-standard Company | Corbin | KY | Primary Metal Manufacturing331222 | — | ◇ UNVERIFIED |
| NPNeff Packaging | Louisville | KY | Paper Manufacturing322212 | — | ◇ UNVERIFIED |
| NBNelson B. Boone Company | Louisville | KY | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| NNestaway | Beaver Dam | KY | Fabricated Metal Product Manufacturing332215 | — | ◇ UNVERIFIED |
| NMNexans Magnet Wire INC | La Grange | KY | Primary Metal Manufacturing331491 | — | ◇ UNVERIFIED |
| NLNex-gen LLC | Chavies | KY | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| NNibco | Louisville | KY | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| NANiles America Wintech INC | Winchester | KY | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| NANorth American Pipe CORP | Calvert City | KY | Chemical Manufacturing325188 | — | ◇ UNVERIFIED |
| NCNorthern Contours of Ky- Door Division | Vanceburg | KY | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| NANovelis Aluminum CORP. | Louisville | KY | Primary Metal Manufacturing331315 | — | ◇ UNVERIFIED |
| NCNurre Caxton Manufacturing Company | Erlanger | KY | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
Ofs Brands Holdings INC - Plant 11 | Leitchfield | KY | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| OCOhio County Road Department | Hartford | KY | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| ONOmega National Products Company | Louisville | KY | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| OPOmega Plastics CORP | Shelbyville | KY | Paper Manufacturing322221 | — | ◇ UNVERIFIED |
| OPOrkin Pest Control | Lexington | KY | Chemical Manufacturing325312 | — | ◇ UNVERIFIED |
| OSOsram Sylvania Inc, Kentucky Carbide | Madisonville | KY | Machinery Manufacturing333131 | — | ◇ UNVERIFIED |
| OHOttobock Healthcare, LP | Louisville | KY | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |