| Maplewood Senior Living OH | Healthcare & Social Assistance | 0 | — | F |
| Maplewood Senior Living at Weston MA | Healthcare & Social Assistance | 0 | — | F |
| Maplewood Village WI | Healthcare & Social Assistance | 0 | — | F |
| Mapp Biopharmaceutical, Inc. CA | Professional & Technical Services | 1 | $102,000 | — |
| Mapp Technologies MO | Manufacturing | 0 | — | F |
| MapR Technologies Inc. CA | — | 0 | — | — |
| MAPS Services, Inc CA | Transportation & Warehousing | 0 | — | B |
| MAQ Corportation MO | Manufacturing | 0 | — | A |
| MAQ L.L.C. WA | Professional & Technical Services | 5 | $117,743 | — |
| MAQUET CARDIOVASCULAR LLC NJ | Manufacturing | 0 | — | B |
| Maquette Fine Art Services LLC NY | Transportation & Warehousing | 0 | — | C |
| Maquoketa Valley Electric Cooperative IA | Utilities | 0 | — | F |
| Maquoketa Web Printing IA | — | 0 | — | — |
| Maquon Fire Protection District IL | Public Administration | 0 | — | A |
| MAR City of San Diego CA | — | 0 | — | — |
| Mar Con Builders CA | Construction | 0 | — | A |
| Mar Jac Poultry MS LLC MS | Manufacturing | 0 | — | C |
| Mar Jim Contracting LLC MO | Construction | 0 | — | F |
| Mar Mac Manufacturing Company, INC. SC | Manufacturing | 0 | — | A |
| Mar Monte Community Clinic/Planned Parenthood Mar Monte CA | Healthcare & Social Assistance | 0 | — | A |
| Mar Vista Berry II CA | Agriculture & Forestry | 0 | — | C |
| Mar Vista Country Villa Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 0 | — | F |
| Mar-a-Lago Club, LLC FL | — | 0 | — | — |
| Mar-Bal MO | Manufacturing | 0 | — | C |
| Mar-Bal VA | Manufacturing | 0 | — | D |
| Mar-Bal Inc. OH | Manufacturing | 0 | — | F |
| Mar-Can Transportation Co. Inc. NY | — | 0 | — | — |
| Mar-Co Packaging MI | Manufacturing | 0 | — | F |
| Mar-Jac Poultry, Inc GA | Manufacturing | 0 | — | D |
| Mar-Jon Labor, LLC WA | Agriculture & Forestry | 0 | — | F |
| Mar-Mac Industries, Inc. SC | Manufacturing | 0 | — | F |
| Mara Restoration, Inc. PA | Construction | 0 | — | F |
| Mara Technologies MI | Manufacturing | 0 | — | F |
| Marable-Pirkle Services, LLC TN | Construction | 0 | — | D |
| Marada Industries, Inc. MD | — | 0 | — | — |
| Marada Industries, Inc. MI | Manufacturing | 2 | $107,940 | — |
| Maradyne Corporation OH | Manufacturing | 0 | — | F |
| Maragos Painting LLC NJ | Construction | 0 | — | A |
| Marana AZ | Healthcare & Social Assistance | 0 | — | F |
| Marana Health Center AZ | Healthcare & Social Assistance | 2 | $233,314 | — |
| Maranatha AL | Manufacturing | 0 | — | A |
| Maranz Inc NC | Manufacturing | 0 | — | F |
| Marathon WA | Construction | 0 | — | A |
| MARATHON ASSET MANAGEMENT LP NY | Finance & Insurance | 1 | $140,000 | — |
| Marathon Bank of New York/Investors Bank NY | — | 0 | — | — |
| Marathon Capital, LLC IL | Finance & Insurance | 1 | $290,000 | — |
| Marathon Catlettsburg KY | Construction | 0 | — | A |
| MARATHON CHEESE (MEDFORD) WI | Manufacturing | 0 | — | F |
| MARATHON CHEESE CORPORATION ID | Manufacturing | 0 | — | F |
| MARATHON CHEESE CORPORATION MS | Manufacturing | 0 | — | C |