| LPLeslie's Poolmart, INC. | Phoenix | AZ | Miscellaneous Manufacturing339920 | — | ◇ UNVERIFIED |
| LHLetem Holdings, LLC | Phoenix | AZ | Wood Product Manufacturing321920 | — | ◇ UNVERIFIED |
 Level Up Print and Design, LLC | Phoenix | AZ | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| LILinesets, INC. | Phoenix | AZ | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| LCLion Craft, LLC. | Phoenix | AZ | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| LMLiquid Metal Concepts, LLC | Phoenix | AZ | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| LTLitho Tech INC | Phoenix | AZ | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| LALrg Air Conditioning & Services LLC | Phoenix | AZ | Machinery Manufacturing333415 | — | ◇ UNVERIFIED |
| LPLucid Phoenix Offices | Phoenix | AZ | Transportation Equipment Manufacturing336110 | — | ◇ UNVERIFIED |
| MBMad Burgers & Sausage, LLC | Phoenix | AZ | Food Manufacturing311612 | — | ◇ UNVERIFIED |
| MWMagic Woods INC | Phoenix | AZ | Furniture and Related Product Manufacturing337121 | — | ◇ UNVERIFIED |
| MEMaison Ethan Turner LLC | Phoenix | AZ | Chemical Manufacturing325620 | — | ◇ UNVERIFIED |
| MCMaplewood Cabinetry | Phoenix | AZ | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
| MEMarathon Equipment | Phoenix | AZ | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MMMar-bro Manufacturing, INC. | Phoenix | AZ | Fabricated Metal Product Manufacturing332722 | — | ◇ UNVERIFIED |
| MGMariposa Games LLC | Phoenix | AZ | Printing and Related Support Activities323120 | — | ◇ UNVERIFIED |
| MSMarsellous Spires LLC | Phoenix | AZ | Machinery Manufacturing333517 | — | ◇ UNVERIFIED |
| MPMartin Phoenix Grease Plant | Phoenix | AZ | Petroleum and Coal Products Manufacturing324191 | — | ◇ UNVERIFIED |
| MIMastermolding, INC. | Phoenix | AZ | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| MRMcGlothlin Realty | Phoenix | AZ | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| MMMcmillan Machine Co., INC. | Phoenix | AZ | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| MTMcneilus Truck & Manufacturing INC | Phoenix | AZ | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| MOMeridian Optical Laboratory | Phoenix | AZ | Miscellaneous Manufacturing339115 | — | ◇ UNVERIFIED |
| MCMetal Concepts Az LLC | Phoenix | AZ | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| MFMetal Finishing Solutions, Inc. | Phoenix | AZ | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MJMetal Joining INC | Phoenix | AZ | Fabricated Metal Product Manufacturing332811 | — | ◇ UNVERIFIED |
| MMModern Metal Masters Inc | Phoenix | AZ | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| MWMomentum Woodworks, LLC | Phoenix | AZ | Furniture and Related Product Manufacturing337212 | — | ◇ UNVERIFIED |
| MHM.O.N. Holdings L.L.C. | Phoenix | AZ | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| MGMpp Group of Companies, INC. | Phoenix | AZ | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| MCMunters CORP | Phoenix | AZ | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| MCMwm Corporation | Phoenix | AZ | Plastics and Rubber Products Manufacturing326121 | — | ◇ UNVERIFIED |
| MLMy Little Tea Kettle, LLC | Phoenix | AZ | Food Manufacturing311920 | — | ◇ UNVERIFIED |
| NLNessentials LLC | Phoenix | AZ | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| NWNestle Waters North America INC. | Phoenix | AZ | Beverage and Tobacco Product Manufacturing312112 | — | ◇ UNVERIFIED |
| NDNew Directions Incorporated | Phoenix | AZ | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
| NLNico, LLC | Phoenix | AZ | Fabricated Metal Product Manufacturing332710 | — | ◇ UNVERIFIED |
| NPNoble Productions LLC | Phoenix | AZ | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| NRNoble Rex LLC | Phoenix | AZ | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| NBNoggin Boss | Phoenix | AZ | Apparel Manufacturing315990 | — | ◇ UNVERIFIED |
| NMNorthman Marble & Granite, LLC | Phoenix | AZ | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
| NBNutritional Beverages, LLC | Phoenix | AZ | Food Manufacturing311514 | — | ◇ UNVERIFIED |
| OBOasis Bedroom CO | Phoenix | AZ | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
 Oldcastle Infrastructure, INC. - Phoenix Oes | Phoenix | AZ | Nonmetallic Mineral Product Manufacturing327390 | — | ◇ UNVERIFIED |
| OTOld Town Fiberglass | Phoenix | AZ | Plastics and Rubber Products Manufacturing326121 | — | ◇ UNVERIFIED |
| OAOmniduct Az, LLC | Phoenix | AZ | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| OFOpc Fabrication and Equipment, INC. (fn) | Phoenix | AZ | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| OTOverwatch Tactical, LLC | Phoenix | AZ | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| PAPacific Award Metals, INC. | Phoenix | AZ | Fabricated Metal Product Manufacturing332111 | — | ◇ UNVERIFIED |
| PDPacific Designs INC | Phoenix | AZ | Furniture and Related Product Manufacturing337122 | — | ◇ UNVERIFIED |
