| Mango Technologies, INC. CA | Professional & Technical Services | 12 | $187,500 | - |
| 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 (Guam), Inc. GU | - | 1 | $43,202 | - |
| Manhattan Associates, INC. GA | Professional & Technical Services | 142 | $132,500 | - |
| 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 Genomics Inc. NY | - | 1 | $130,000 | - |
| 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 Swedish cars NY | - | 1 | $104,000 | - |
| Manhattan Telecommunications Corporation NY | Information & Media | 2 | $114,000 | - |
| Manhattan Telecommunications Corporation of NJ, Inc. NJ | Information & Media | 3 | $150,000 | - |
| Manhattan Theatre Club Inc. NY | - | 0 | - | - |
| Manhattan Times Square Hotel NY | - | 0 | - | - |
| Manhattan University NY | Educational Services | 2 | $102,693 | - |
| Manheim Imperial Florida FL | - | 0 | - | - |
| Manheim Metro Detroit MI | - | 0 | - | - |
| Manheim Riverside CA | - | 0 | - | - |
| Manheim San Antonio TX | - | 0 | - | - |
| Manifest Legal Tech Inc. NY | Professional & Technical Services | 4 | $162,500 | - |
| Manifold Biotechnologies, Inc. MA | - | 1 | $185,000 | - |
| Manion Lumber & Truss MN | Construction | 0 | - | - |
| Manion Wholesale MN | Construction | 0 | - | F |
| Manistique Papers MI | - | 0 | - | - |
| Manitex, Inc TX | - | 2 | $125,000 | - |
| Manito Super 1 Foods ID | Retail Trade | 0 | - | B |
| Manito Super 1 Foods Inc MT | Retail Trade | 0 | - | D |
| Manitou Equipment America TX | - | 0 | - | - |
| Manitou Equipment America LLC SD | Manufacturing | 0 | - | F |
| Manitou Equipment America, LLC WI | Manufacturing | 2 | $83,500 | F |
| Manitou Operating Co., LLC ME | - | 1 | $47,840 | - |
| Manitowoc (Cleveland Range) OH | - | 0 | - | - |
| Manitowoc Cranes - Revision 1 WI | - | 0 | - | - |
| Manitowoc Cranes Inc WI | Manufacturing | 0 | - | A |
| Manitowoc Foodservice Amended IN | - | 0 | - | - |
| Manitowoc Foodservice, Inc. IN | - | 0 | - | - |
| Manitowoc Grey Iron Foundry WI | Manufacturing | 0 | - | F |
