| LLifeMade | East Wilton | ME | Plastics and Rubber Products Manufacturing326199 | 100-499 | ◐ LIKELY ACTIVE |
| LCLincoln Concrete Plant | Lincoln | ME | Nonmetallic Mineral Product Manufacturing327320 | 1-19 | ◐ LIKELY ACTIVE |
| LTLinda Trombley | North Berwick | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LELittle Enterprises North | Whitefield | ME | Fabricated Metal Product Manufacturing332710 | 20-99 | ◐ LIKELY ACTIVE |
| LMLockheed Martin Corporation US ME Bath SUPSHIP Washgtn St (1198) | Bath | ME | Computer and Electronic Product Manufacturing334511 | 20-99 | ◐ LIKELY ACTIVE |
| LLLogical Logistics, LLC | Eastport | ME | Miscellaneous Manufacturing339999 | — | ◐ LIKELY ACTIVE |
| LRLonza Rockland Inc | Rockland | ME | Chemical Manufacturing325414 | 20-99 | ◐ LIKELY ACTIVE |
Louisiana-Pacific Houlton | New Limerick | ME | Wood Product Manufacturing321213 | 100-499 | ◐ LIKELY ACTIVE |
| LMLuce's Maine Grown Meats | North Anson | ME | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| LSLuce Spirits LLC | Rockland | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| LNLuna Negra Winery & Cidery | Belfast | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| LFLyman-Morse Fabrication | Thomaston | ME | Fabricated Metal Product Manufacturing332312 | 1-19 | ◐ LIKELY ACTIVE |
| MHMadrigal Highway Transport LLC | Lewiston | ME | Food Manufacturing311710 | — | ◐ LIKELY ACTIVE |
| MMaine | Kingfield | ME | Fabricated Metal Product Manufacturing332618 | 20-99 | ◐ LIKELY ACTIVE |
| MCMaine Cedar Specialty Products,inc. | Ludlow | ME | Wood Product Manufacturing321992 | — | ◐ LIKELY ACTIVE |
| MIMaine Inspired LLC | Falmouth | ME | Wood Product Manufacturing321992 | — | ◐ LIKELY ACTIVE |
| MLMaine Life Beverages | Gorham | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MMMaine Mead Works | Portland | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Ellsworth | Ellsworth | ME | Food Manufacturing311710 | 20-99 | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Kennebunk | Kennebunk | ME | Food Manufacturing311710 | 20-99 | ◐ LIKELY ACTIVE |
| MSMaine Shellfish Co., INC. - Lobster Pool | Kennebunk | ME | Food Manufacturing311710 | 1-19 | ◐ LIKELY ACTIVE |
| MHMaize Hole Mountain Enterprises | Limerick | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MCMarble Creek Acres | Lee | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MWMartin Woods Farm | Starks | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MBMason's Brewing Company, LLC | Bangor | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| MPMaxwell Point Vineyard LLC | Cape Elizabeth | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MIMcbride Industries LLC | Whitneyville | ME | Machinery Manufacturing333611 | — | ◐ LIKELY ACTIVE |
| MSMeans Spirits | Sullivan | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| MPModernist Pantry, LLC | Eliot | ME | Food Manufacturing311999 | — | ◐ LIKELY ACTIVE |
| MMMoosehead Meats | Smyrna | ME | Food Manufacturing311611 | — | ◐ LIKELY ACTIVE |
| NDNational Distributors INC. | South Portland | ME | Beverage and Tobacco Product Manufacturing312111 | — | ◐ LIKELY ACTIVE |
| NPND Paper | Rumford | ME | Paper Manufacturing322120 | 500+ | ◐ LIKELY ACTIVE |
| NBNewscapes Brewing INC. | Portland | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
Nittobo America Inc. - ME | Portland | ME | Chemical Manufacturing325413 | 20-99 | ◐ LIKELY ACTIVE |
| NPNortheast Pallet, INC. | Presque Isle | ME | Wood Product Manufacturing321920 | — | ◐ LIKELY ACTIVE |
| NCNorumbega Cidery | New Gloucester | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NWNo Wine-ing Without Me | Houlton | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| NWNyle Water Heating System | Bangor | ME | Machinery Manufacturing333415 | 20-99 | ◐ LIKELY ACTIVE |
| OCOdin's Choice Mead, INC | Waldoboro | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| OGOrchard Girls Cidery | Kingfield | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| OFOrigins Fruit LLC | Pownal | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| OBOrono Brewing Company | Old Town | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| OLOrstead, LLC | Lyman | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| OPOtter Point Spirits LLC | Owls Head | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| PIPalletONE, Inc | Livermore Falls | ME | Wood Product Manufacturing321920 | 100-499 | ◐ LIKELY ACTIVE |
| PCPerennial Cider | Swanville | ME | Beverage and Tobacco Product Manufacturing312130 | — | ◐ LIKELY ACTIVE |
| PMPharmalogic Me, INC. | Augusta | ME | Chemical Manufacturing325412 | — | ◐ LIKELY ACTIVE |
| PFPhoenix Feeds of Maine, LLC | Augusta | ME | Food Manufacturing311119 | 1-19 | ◐ LIKELY ACTIVE |
| PDPine Distilling, LLC | Indian Island | ME | Beverage and Tobacco Product Manufacturing312140 | — | ◐ LIKELY ACTIVE |
| PFPineland Farms Natural Meats | New Gloucester | ME | Food Manufacturing311612 | — | ◐ LIKELY ACTIVE |