| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts CO | Accommodation & Food Services | 0 | — | A |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts FL | Accommodation & Food Services | 0 | — | F |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts IL | Accommodation & Food Services | 0 | — | F |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts MA | Accommodation & Food Services | 0 | — | A |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts MN | Accommodation & Food Services | 0 | — | F |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts MO | Accommodation & Food Services | 0 | — | — |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts NC | Accommodation & Food Services | 0 | — | A |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts NY | Accommodation & Food Services | 0 | — | F |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts OH | Accommodation & Food Services | 0 | — | A |
| M&C Management Services (USA) Inc formerly Millennium Hotels & Resorts TN | Accommodation & Food Services | 0 | — | A |
| M&C Tech IN | Manufacturing | 0 | — | F |
| M&C Tech Indiana IN | Manufacturing | 0 | — | F |
| M&C Trucking Company PA | Transportation & Warehousing | 0 | — | C |
| M&C Utilities, LLC NY | Construction | 0 | — | A |
| M&D Electric Co. Inc. TX | Construction | 0 | — | A |
| M&D Insulation, LLC KY | Construction | 0 | — | F |
| M&D Management LLC dba Artic Glass Co. MN | Construction | 0 | — | A |
| M&D Mechanical Contractors AL | Construction | 0 | — | A |
| M&D Properties CA | Real Estate | 3 | $84,000 | — |
| M&D Supply TX | Retail Trade | 0 | — | C |
| M&D Wholesale Distributors PA | Wholesale Trade | 0 | — | F |
| M&DK Contractors, Inc. GA | Construction | 0 | — | A |
| M&E Concrete Inc CA | Construction | 0 | — | F |
| M&E Trucking CO | Construction | 0 | — | A |
| M&F Collaboration Inc IL | Professional & Technical Services | 1 | $108,077 | — |
| M&G DuraVent, Inc. NY | — | 0 | — | — |
| M&G FOODSTUFF LLC NY | Manufacturing | 1 | $140,000 | — |
| M&G Resins USA LLC dba M&G Chemicals TX | — | 0 | — | — |
| M&H Contractors, LLC MS | Construction | 0 | — | B |
| M&H Enterprises, Inc. TX | Professional & Technical Services | 1 | $155,210 | — |
| M&H Gas, LLC MO | Wholesale Trade | 0 | — | D |
| M&J Carriers, LLC TX | Transportation & Warehousing | 0 | — | A |
| M&J Construction Company KY | Construction | 0 | — | A |
| M&J Construction Company of Pinellas County, Inc. FL | Construction | 0 | — | A |
| M&J Engineering, D.P.C. NY | Professional & Technical Services | 2 | $98,800 | — |
| M&J Farm Labor Contractor,Inc. CA | Agriculture & Forestry | 0 | — | B |
| M&J Steel, LLC AL | Manufacturing | 0 | — | A |
| M&J, LLC MN | Construction | 0 | — | A |
| M&K, Inc. dba McCauley Services AR | Administrative & Waste Services | 0 | — | F |
| M&L Construction Inc WA | Construction | 0 | — | F |
| M&L Electrical, Inc. KY | Construction | 0 | — | A |
| M&L Healthcare TX | Healthcare & Social Assistance | 0 | — | A |
| M&M AUTO PARTS, INC. VA | Retail Trade | 0 | — | F |
| M&M Carnot/ Johnson Controls FL | Manufacturing | 0 | — | A |
| M&M Carnot/ Johnson Controls MD | Manufacturing | 0 | — | F |
| M&M Cartage Co., Inc. KY | Transportation & Warehousing | 0 | — | C |
| M&M Electric CA | Construction | 0 | — | F |
| M&M Electric Service, Inc. NC | Construction | 0 | — | F |
| M&M Electrical LLC NJ | Construction | 0 | — | A |
| M&M Farms CA | Wholesale Trade | 0 | — | F |