| MCMitsubishi Chemical Advanced Materials | Stockton, CA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| MLM & L Moulding and Machine INC | Stockton, CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MAMoctezuma's Auto Dismantler | Stockton, CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| MIModtech INC | Lathrop, CA | Wood Product Manufacturing321918 | — | ◇ UNVERIFIED |
| MOMontauban Offices | Stockton, CA | Electrical Equipment, Appliance & Component Manufacturing335139 | — | ◇ UNVERIFIED |
| MSMorning Star Merced LLC | Stockton, CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| MIMorrill Industries, INC | Escalon, CA | Fabricated Metal Product Manufacturing332216 | — | ◇ UNVERIFIED |
| MLMother Lode Plastics and Molding INC Dba Central Plastics & Mfg | Tracy, CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
 Mother Lode Plastics Molding INC Dba Central Plastics & Mfg | Tracy, CA | Plastics and Rubber Products Manufacturing326191 | — | ◇ UNVERIFIED |
| MIMotion Industries | Tracy, CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| MHMovin Hay INC | Escalon, CA | Transportation Equipment Manufacturing336399 | — | ◇ UNVERIFIED |
| MLMpi Label Systems, INC. | Stockton, CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
| MLMpi Label Systems of California | Stockton, CA | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| MRM & R Zolezzi Farms | Linden, CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| MSMy Shine Dental Studio Inc. | Manteca, CA | Miscellaneous Manufacturing339116 | — | ◇ UNVERIFIED |
| NCNalco Company | Lathrop, CA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| NWNalco Water | Acampo, CA | Beverage and Tobacco Product Manufacturing312130 | — | ◇ UNVERIFIED |
| NSNasco Sign CO | Stockton, CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| NKNature Kist Snacks | Stockton, CA | Food Manufacturing311911 | — | ◇ UNVERIFIED |
| NINautilus International Holding Corporation, INC. | Stockton, CA | Chemical Manufacturing325312 | — | ◇ UNVERIFIED |
| NPNeenah Paper INC | Ripon, CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| NDNestle Dreyers Ice Cream | Manteca, CA | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| NFNestle Foods CORP | Ripon, CA | Food Manufacturing311920 | — | ◇ UNVERIFIED |
| NCNewmilk Company, INC. | Stockton, CA | Food Manufacturing311514 | — | ◇ UNVERIFIED |
| NSNexcoil Steel LLC | Stockton, CA | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| NBNiagara Bottling LLC | Stockton, CA | Beverage and Tobacco Product Manufacturing312111 | — | ◇ UNVERIFIED |
| NCNick's Custom Cabinets INC. | Manteca, CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| NJN J Mccutchen INC | Stockton, CA | Machinery Manufacturing333414 | — | ◇ UNVERIFIED |
| NANorCal Automation & Controls, LLC | Manteca, CA | Computer and Electronic Product Manufacturing334513 | — | ◇ UNVERIFIED |
| NCNorthern California Framing & Carpentry, INC. | Ripon, CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| NPNorthwest Pipe Company, LLC | Tracy, CA | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| NRNucor Rebar Fabrication Southwest INC | Lathrop, CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| NANutrien Ag Solutions | Stockton, CA | Chemical Manufacturing325320 | — | ◇ UNVERIFIED |
| NANutrien Ag Solutions INC | Walnut Grove, CA | Chemical Manufacturing325311 | — | ◇ UNVERIFIED |
| OCOffice Chair Parts | Tracy, CA | Furniture and Related Product Manufacturing337214 | — | ◇ UNVERIFIED |
| OCOffice Chair Parts | Tracy, CA | Furniture and Related Product Manufacturing337124 | — | ◇ UNVERIFIED |
| OGO G Packing | Stockton, CA | Food Manufacturing311119 | — | ◇ UNVERIFIED |
| OHO H I Company | Stockton, CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| OCOhi Company | Stockton, CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| OEOldcastle Enclosure Solutions | Tracy, CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OIOldcastle Infrastructure | Stockton, CA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| OPOldcastle Precast, INC. | Stockton, CA | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| OPOldcastle Precast, INC. | Lathrop, CA | Nonmetallic Mineral Product Manufacturing327332 | — | ◇ UNVERIFIED |
| OPOldcastle Precast Storm Water | Stockton, CA | Nonmetallic Mineral Product Manufacturing327999 | — | ◇ UNVERIFIED |
| OEOmar Ebrahimi dba Vividly Branded | Tracy, CA | Printing and Related Support Activities323113 | — | ◇ UNVERIFIED |
 Omega Precision Machine | Tracy, CA | Transportation Equipment Manufacturing336399 | — | ◇ UNVERIFIED |
| OIOPMP, Inc. | Tracy, CA | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| OUOrw USA INC Dba 4 Wheel Parts | Stockton, CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| OGOwens-brockway Glass Container | Tracy, CA | Nonmetallic Mineral Product Manufacturing327212 | — | ◇ UNVERIFIED |
| PSPace Supply CORP | Stockton, CA | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
