| Manheim Dellovade, LLC PA | Construction | 0 | — | D |
| Manheim Imperial Florida FL | — | 0 | — | — |
| Manheim Metro Detroit MI | — | 0 | — | — |
| Manheim Riverside CA | — | 0 | — | — |
| Manheim San Antonio TX | — | 0 | — | — |
| Manhole Adjusting Inc. CA | Construction | 0 | — | F |
| MANI MBI (DE), LLC CA | Accommodation & Food Services | 0 | — | F |
| Manifest Legal Tech Inc. NY | Professional & Technical Services | 2 | $190,000 | — |
| Manildra Milling Corporation IA | Manufacturing | 0 | — | A |
| Manion Lumber & Truss MN | Construction | 0 | — | F |
| Manion Truss & Components, Inc. WI | Manufacturing | 0 | — | F |
| Manion Wholesale MN | Construction | 0 | — | F |
| Manion's Wholesale Building Supplies MN | Wholesale Trade | 0 | — | A |
| Manion's Wholesale Building Supplies WI | Wholesale Trade | 0 | — | A |
| Manistique Papers MI | — | 0 | — | — |
| Manito Super 1 Foods ID | Retail Trade | 0 | — | B |
| Manito Super 1 Foods Inc MT | Retail Trade | 0 | — | D |
| MANITOBA CORPORATION MO | Wholesale Trade | 0 | — | A |
| MANITOBA CORPORATION NY | Wholesale 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 North America WI | Manufacturing | 0 | — | A |
| 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 |
| Manitowoc Heating & Refrigeration Services, Inc. WI | Construction | 0 | — | A |
| MANITOWOC PATTERN & MACHINING WI | Manufacturing | 0 | — | F |
| Manitowoc Tool & Machining WI | Manufacturing | 0 | — | F |
| Manitowoc Tool & Manufacturing, LLC WI | Manufacturing | 0 | — | F |
| Manitowoc Tool and Machining WI | Manufacturing | 0 | — | F |
| Manitowoc-Two Rivers YMCA WI | — | 0 | — | — |
| Manju Software Solutions Inc TX | Professional & Technical Services | 6 | $95,066 | — |
| Mankato Clinic, LTD. MN | Healthcare & Social Assistance | 1 | $97,552 | — |
| Mankato Computer Technology, Inc. MN | Other Services | 1 | $62,400 | — |
| Mankato Motor Company MN | Retail Trade | 0 | — | B |
| MANKATO OPS LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Mankato Packaging MN | Manufacturing | 0 | — | F |
| Manke Lumber Company Inc. WA | Manufacturing | 0 | — | F |
| Manke Trucking Inc CA | Transportation & Warehousing | 0 | — | F |
| Mankiewicz Coatings LLC SC | Manufacturing | 1 | $96,741 | — |
| MANKIND AMERICA LLC IL | Professional & Technical Services | 3 | $99,421 | — |
| Manko Window Systems, Inc. CO | Manufacturing | 0 | — | F |
| Manko Window Systems, Inc. IA | Manufacturing | 0 | — | F |
| Manko Window Systems, Inc. KS | Manufacturing | 0 | — | F |
| Manko Window Systems, Inc. dba Interstate Glass KS | Manufacturing | 0 | — | F |
| Manley Deas OH | — | 0 | — | — |