| Master Graphics LLC IL | Manufacturing | 0 | — | D |
| master grave service, inc. GA | Wholesale Trade | 0 | — | A |
| Master Guard IN | — | 0 | — | — |
| Master Halco AR | Manufacturing | 0 | — | C |
| Master Halco IL | Manufacturing | 0 | — | F |
| Master Halco OH | Wholesale Trade | 0 | — | F |
| Master Halco PA | — | 0 | — | — |
| Master Halco TX | Manufacturing | 0 | — | F |
| Master Informatix Systems, Inc. VA | Professional & Technical Services | 1 | $118,456 | — |
| Master Interiors, Inc. DE | Construction | 0 | — | A |
| Master Klean Janitorial, INC CO | Administrative & Waste Services | 0 | — | C |
| Master Landscape Inc. KS | Administrative & Waste Services | 0 | — | A |
| Master Lock Company WI | — | 0 | — | — |
| Master Machine & Repair Corp IL | Manufacturing | 0 | — | F |
| MASTER MACHINE Inc TX | Manufacturing | 0 | — | A |
| Master Machine Works, Inc. SC | Manufacturing | 0 | — | A |
| Master Machine, Inc. MN | Manufacturing | 0 | — | F |
| Master Made Tanks, Inc. AR | Manufacturing | 0 | — | D |
| Master Magnetics Inc CO | Wholesale Trade | 0 | — | A |
| Master Maintenance Corporation MI | Administrative & Waste Services | 0 | — | D |
| Master Maintenance, Inc. FL | Administrative & Waste Services | 0 | — | B |
| MASTER MANUFACTURING CO., INC. IN | Manufacturing | 0 | — | F |
| Master Marine Boat Center WA | Retail Trade | 0 | — | A |
| Master Mechanical, Inc MN | Construction | 0 | — | B |
| MASTER MILLWORK, INC. WA | Manufacturing | 0 | — | F |
| MASTER MINDS CONSULTING SERVICES, LLC. TX | Professional & Technical Services | 1 | $121,514 | — |
| MASTER MOVERS LLC FL | Transportation & Warehousing | 0 | — | F |
| MASTER PACKING & RUBBER COMPANY IA | Manufacturing | 0 | — | F |
| MASTER PACKING and RUBBER COMPANY IA | Manufacturing | 0 | — | F |
| Master Plastics CA | Manufacturing | 0 | — | F |
| Master Plumbers, LLC NM | Construction | 0 | — | F |
| Master Power Transmission Inc. IN | Manufacturing | 2 | $88,007 | — |
| MASTER PRECISION PRODUCTS INC. MI | Manufacturing | 0 | — | A |
| Master Products Company OH | Manufacturing | 0 | — | F |
| Master Property Maintenance MI | Administrative & Waste Services | 0 | — | F |
| Master Rig International LLLP TX | Wholesale Trade | 0 | — | F |
| Master Sheet Metal SC | Manufacturing | 0 | — | A |
| Master Sheet Metal, Inc. HI | Construction | 0 | — | F |
| Master Solutions Inc. PA | Manufacturing | 0 | — | F |
| Master Spas IN | Manufacturing | 0 | — | F |
| Master Steel, LLC SC | Construction | 0 | — | D |
| Master Technology Group Inc MN | Construction | 0 | — | B |
| Master Tool & Mfg., Inc. IA | Manufacturing | 0 | — | A |
| Master Trading Inc NE | Manufacturing | 0 | — | F |
| Master Tree Care Inc CA | Administrative & Waste Services | 0 | — | A |
| Master Wall GA | Manufacturing | 0 | — | A |
| Master Wash Inc CA | Other Services | 0 | — | F |
| Master Window Systems GA | Manufacturing | 0 | — | A |
| Master Wire Mfg Inc NJ | Construction | 0 | — | F |
| Master Woodcraft Cabinetry TX | Manufacturing | 0 | — | F |