| Matthews Studio Equipment, Inc. CA | Manufacturing | 0 | — | F |
| Matthias Villegas jr. FLC CA | Agriculture & Forestry | 0 | — | A |
| Mattingly Foods, Inc. OH | — | 0 | — | — |
| Mattiola Services PA | Construction | 0 | — | F |
| Mattiot Courtyard at VCC VA | Accommodation & Food Services | 0 | — | A |
| Mattison Pathollogy dba Avero Diagnotics-Fuller Dr. TX | — | 0 | — | — |
| Mattison Pathology, LLP dba Avero Diagnotics TX | — | 0 | — | — |
| Mattoon Precision Manufacturing, Inc. IL | Manufacturing | 0 | — | F |
| Mattox Plumbing WI | Construction | 0 | — | D |
| Mattress Factory PA | Arts & Entertainment | 0 | — | D |
| Mattress Fimr, Inc. OH | Retail Trade | 0 | — | A |
| Mattress Firm MN | — | 0 | — | — |
| MATTRESS FIRM, INC. FL | Retail Trade | 0 | — | F |
| MATTRESS FIRM, INC. GA | Retail Trade | 0 | — | D |
| MATTRESS FIRM, INC. IL | Retail Trade | 0 | — | B |
| MATTRESS FIRM, INC. TX | Retail Trade | 0 | — | A |
| Mattress Firm. Inc. CA | Retail Trade | 0 | — | F |
| Mattress Safe, Inc. GA | Manufacturing | 0 | — | A |
| MATTSON TECHNOLOGY, INC. CA | Manufacturing | 1 | $128,149 | F |
| Mattucci Plumbing CA | Construction | 0 | — | B |
| Matula & Matula Construction, Inc. TX | Construction | 0 | — | B |
| Matuszak Brothers Electrical Contractors, Inc PA | Construction | 0 | — | A |
| MatX Inc. CA | Manufacturing | 2 | $165,371 | — |
| MAU SC | — | 0 | — | — |
| MAU Workforce Solutions AL | Administrative & Waste Services | 0 | — | F |
| MAU Workforce Solutions GA | Administrative & Waste Services | 0 | — | A |
| MAU Workforce Solutions NC | Administrative & Waste Services | 0 | — | A |
| MAU Workforce Solutions SC | Administrative & Waste Services | 0 | — | D |
| MAU Workforce Solutions TX | Administrative & Waste Services | 0 | — | C |
| MAU Workforce Solutions UT | Administrative & Waste Services | 0 | — | B |
| MAU – BMW SC | — | 0 | — | — |
| Maud Borup Inc MN | Wholesale Trade | 0 | — | D |
| Maud Borup, Inc WI | Manufacturing | 0 | — | F |
| Maud Public Schools OK | Educational Services | 1 | $41,689 | — |
| Maudlin Drywall, Inc. CA | Construction | 0 | — | F |
| Maudlin Parts and Service of FL, LLC FL | Wholesale Trade | 0 | — | A |
| Maudlin Trucks LLC dba Cumberland International Trucks FL | Wholesale Trade | 0 | — | F |
| Mauell Corporation PA | Manufacturing | 0 | — | D |
| Mauer Animal Clinic NV | Professional & Technical Services | 0 | — | A |
| Mauer Buick GMC MN | Retail Trade | 0 | — | C |
| Mauer Chevrolet MN | Retail Trade | 0 | — | B |
| Mauer Construction Inc. WA | Construction | 0 | — | A |
| Maui County HI | Public Administration | 0 | — | A |
| Maui Disposal Co., Inc. HI | Administrative & Waste Services | 0 | — | F |
| Maui Economic Opportunity Inc HI | Healthcare & Social Assistance | 0 | — | F |
| Maui Electric Company HI | Management of Companies | 0 | — | F |
| Maui Jim CO | Wholesale Trade | 0 | — | A |
| Maui Jim HI | Wholesale Trade | 0 | — | C |
| Maui Jim, Inc. IL | Wholesale Trade | 0 | — | A |
| Maui Linen Supply LLC (Purestar) HI | — | 0 | — | — |