| Mandala South Asian Performing Arts, Inc. IL | Arts & Entertainment | 1 | $48,027 | - |
| Mandalay Bay Women and Children's Medical Group CA | - | 0 | - | - |
| Mandalay Bay, LLC NV | - | 0 | - | - |
| Mandalay Berry Farms, Inc. CA | - | 0 | - | - |
| Mandalay Place, Inc. NV | - | 0 | - | - |
| Mandarich Law Group, LLP IL | Professional & Technical Services | 2 | $100,000 | - |
| Mandarin Oriental FL | - | 0 | - | - |
| Mandarin Oriental Boston Hotel MA | - | 0 | - | - |
| Mandarin Oriental Hotel Group NY | Accommodation & Food Services | 0 | - | F |
| Mandarin Oriental Miami Hotel FL | - | 0 | - | - |
| Mandarin Oriental San Francisco Inc. CA | - | 0 | - | - |
| Mandarin Oriental, Miami FL | Accommodation & Food Services | 0 | - | F |
| Mandarin Oriental, New York NY | Accommodation & Food Services | 1 | $139,922 | - |
| Mandel Metals Inc IL | Wholesale Trade | 0 | - | C |
| Mando America Corporation AL | Manufacturing | 1 | $97,500 | F |
| Mando Corp America GA | Manufacturing | 0 | - | F |
| Mando Technologies INC TX | Professional & Technical Services | 4 | $97,339 | - |
| Mane Concept, Inc. NJ | Wholesale Trade | 2 | $60,372 | - |
| Mane Inc. OH | Manufacturing | 0 | - | F |
| Manfredi Cold Storage PA | Transportation & Warehousing | 0 | - | F |
| Mangan, Inc. CA | Professional & Technical Services | 1 | $97,668 | - |
| Manganaro Mid-Atlantic MD | Construction | 0 | - | F |
| Manganaro Northeast MA | Construction | 0 | - | F |
| Manged Healthcare Partners LLC FL | Healthcare & Social Assistance | 0 | - | C |
| Mango Materials, Inc. CA | Professional & Technical Services | 1 | $118,040 | A |
| Mango Technologies, INC. CA | Professional & Technical Services | 6 | $212,933 | - |
| Mangual Office Cleaning PR | Administrative & Waste Services | 0 | - | A |
| Manhasset Restaurant LLC dba Cipollini NY | - | 0 | - | - |
| Manhasset Restaurant LLC dbaToku Modern Asian NY | - | 0 | - | - |
| Manhattan Associates, INC. GA | Professional & Technical Services | 81 | $137,289 | - |
| Manhattan Beachwear, Inc CA | - | 0 | - | - |
| Manhattan Beer NY | Wholesale Trade | 0 | - | F |
| Manhattan Beer Distributors NY | Wholesale Trade | 0 | - | F |
| Manhattan Center Productions NY | - | 0 | - | - |
| Manhattan Construction Company OK | Construction | 0 | - | C |
| Manhattan Constructors, LLC NY | Construction | 1 | $150,000 | - |
| Manhattan Country Club CA | - | 0 | - | - |
| Manhattan Detention Center - Corizon Health NY | - | 0 | - | - |
| Manhattan Ford Lincoln, Inc. NY | - | 0 | - | - |
| Manhattan Institute for Policy Research, Inc. NY | Professional & Technical Services | 1 | $72,000 | - |
| Manhattan Lobster Place NY | Accommodation & Food Services | 0 | - | F |
| Manhattan Luxury Automobiles, Inc. NY | - | 0 | - | - |
| Manhattan Nursing & Rehabilitation Center, LLC MS | Healthcare & Social Assistance | 0 | - | F |
| Manhattan Sheraton Corporation NY | Accommodation & Food Services | 0 | - | F |
| Manhattan Sheraton Corporation dba The St Regis New York NY | - | 0 | - | - |
| Manhattan Telecommunications Corporation NY | Information & Media | 1 | $73,250 | - |
| Manhattan Telecommunications Corporation of NJ, Inc. NJ | Information & Media | 1 | $133,900 | - |
| Manhattan Theatre Club Inc. NY | - | 0 | - | - |
| Manhattan Times Square Hotel NY | - | 0 | - | - |
| Manhattan University NY | Educational Services | 1 | $92,500 | - |
