| Maine School Administrative District 15 ME | Educational Services | 1 | $64,990 | - |
| Maine School Solutions ME | Educational Services | 0 | - | F |
| Maine South High School - 04 | 1111 South Dee Road IL | Educational Services | 0 | - | C |
| Maine Veteran's Home - Augusta ME | Healthcare & Social Assistance | 0 | - | F |
| Maine Veterans Home ME | Healthcare & Social Assistance | 0 | - | F |
| Maine Veterans Homes ME | Healthcare & Social Assistance | 0 | - | - |
| Maine Veterans' Homes ME | Healthcare & Social Assistance | 0 | - | F |
| Maine Veterans' Homes - Caribou ME | Healthcare & Social Assistance | 0 | - | F |
| Maine West High School - 05 | 1755 South Wolf Road IL | Educational Services | 0 | - | C |
| Maine Wood Turning, Inc. ME | Manufacturing | 0 | - | F |
| Maine Woods Pellet Co LLC ME | Manufacturing | 0 | - | F |
| MaineGeneral Health ME | Healthcare & Social Assistance | 1 | $119,350 | F |
| MaineGeneral Rehab & Long Term Care ME | Healthcare & Social Assistance | 0 | - | F |
| MaineHealth ME | Healthcare & Social Assistance | 3 | $156,052 | F |
| MaineHealth Care at Home ME | Healthcare & Social Assistance | 0 | - | F |
| Maines Paper & Food Service TX | - | 0 | - | - |
| Maines Paper & Food Service, Inc. MD | - | 0 | - | - |
| Maines Paper & Food Service, Inc. OH | - | 0 | - | - |
| Maines Paper and Food Service, Inc. TN | - | 0 | - | - |
| Mainframe Computer, Inc. FL | Professional & Technical Services | 1 | $200,000 | - |
| Mainfreight Inc. CA | Transportation & Warehousing | 2 | $115,000 | - |
| Maingate DSP, Inc FL | Transportation & Warehousing | 0 | - | F |
| Maini LLC GA | Professional & Technical Services | 2 | $140,000 | - |
| Mainland Logistics Inc. FL | Transportation & Warehousing | 0 | - | F |
| Mainline Information Systems LLC FL | Professional & Technical Services | 1 | $110,000 | - |
| Mains'l CA CA | Healthcare & Social Assistance | 0 | - | F |
| Mainscape, Inc. IN | Administrative & Waste Services | 0 | - | C |
| Mainspring Energy, Inc. CA | Manufacturing | 12 | $124,493 | C |
| Mainspring Management, LLC KS | Administrative & Waste Services | 1 | $120,000 | - |
| Mainsquare CO. CA | Information & Media | 1 | $113,630 | - |
| Mainstay Entertainment LLC CA | Arts & Entertainment | 1 | $56,160 | - |
| Mainstream Engineering Corporation FL | Professional & Technical Services | 0 | - | F |
| MainStreet Work Inc. CA | Information & Media | 1 | $190,000 | - |
| Maintainer Corporation of Iowa IA | Manufacturing | 0 | - | F |
| MaintainX, Inc. CA | Professional & Technical Services | 2 | $185,000 | - |
| Maintenance of America, Inc. TX | Administrative & Waste Services | 0 | - | F |
| Maintenance Supply Headquarters, LP MD | - | 0 | - | - |
| Maintex CA | Manufacturing | 0 | - | F |
| Maison DeVille Nursing Home in Harvey LA | - | 0 | - | - |
| Maison DeVille Nursing Home in Houma LA | - | 0 | - | - |
| Maison Kayser, LLC NY | - | 0 | - | - |
| Maison Orleans Health Care Center LA | - | 0 | - | - |
| Majco LLC AZ | Retail Trade | 0 | - | D |
| Majco LLC CA | Retail Trade | 0 | - | D |
| Majco LLC CO | Retail Trade | 0 | - | D |
| Majesco NJ | Professional & Technical Services | 26 | $152,466 | - |
| Majesco HI | - | 0 | - | - |
| Majestic Industries MI | Manufacturing | 0 | - | F |
| Majestic IT Services Inc FL | Professional & Technical Services | 22 | $100,348 | - |
| Majestic Mississippi, LLC MS | Accommodation & Food Services | 0 | - | B |