| MARIAN ESTATES OR | Healthcare & Social Assistance | 0 | — | F |
| Marian Inc. IL | Manufacturing | 0 | — | F |
| Marian Inc. IN | Manufacturing | 0 | — | C |
| Marian Inc. TX | Manufacturing | 0 | — | B |
| Marian Inc. WI | Manufacturing | 0 | — | F |
| Marian Manor HealthCare Center ND | Healthcare & Social Assistance | 0 | — | F |
| Marian Manor Skilled Nursing MA | Healthcare & Social Assistance | 0 | — | F |
| Marian Moss Enterprises TX | Healthcare & Social Assistance | 0 | — | F |
| Marian University, Inc. IN | Educational Services | 3 | $80,000 | — |
| Marian Village Corporation MI | Healthcare & Social Assistance | 0 | — | F |
| Mariana Industries dba Cohere Beauty NE | Manufacturing | 0 | — | D |
| MARIANA MINERALS CO. CA | Manufacturing | 2 | $135,000 | — |
| MARIANAS ENERGY COMPANY LLC GU | Utilities | 6 | $53,371 | — |
| MARIANAS PACIFIC DISTRIBUTORS, INC. MP | Wholesale Trade | 0 | — | A |
| Mariane, Inc. IN | Accommodation & Food Services | 0 | — | D |
| Mariane, Inc. MI | Accommodation & Food Services | 0 | — | B |
| Mariane, Inc. OH | Accommodation & Food Services | 0 | — | A |
| Mariani Enterprises LLC DBA NatureWorks Landscape MA | Administrative & Waste Services | 0 | — | F |
| Mariani Enterprises LLC DBA Rocky Mountain Custom Landscapes CO | Administrative & Waste Services | 0 | — | C |
| Mariani Enterprises LLC DBA RP Marzilli MA | Administrative & Waste Services | 0 | — | F |
| Mariani Enterprises, LLC dba Designs by Sundown CO | Administrative & Waste Services | 0 | — | F |
| Mariani Enterprises, LLC dba Glengate CT | Construction | 0 | — | F |
| Mariani Enterprises, LLC DBA- Berghoff Design Group AZ | Professional & Technical Services | 0 | — | F |
| Mariani Enterprises, LLC. IL | Administrative & Waste Services | 0 | — | C |
| Mariani Nursery LLC IL | Wholesale Trade | 0 | — | A |
| Mariani Nursery LLC WI | Wholesale Trade | 0 | — | A |
| Mariani Nut Company CA | Retail Trade | 0 | — | F |
| Mariani Packing Co WI | Transportation & Warehousing | 0 | — | B |
| Marianna Airmotive FL | — | 0 | — | — |
| Marianna Foods PA | Manufacturing | 0 | — | F |
| Marianna Nursing and Care Center LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Marianna Toyota FL | Retail Trade | 0 | — | A |
| Mariano Prime Limited Liability Company GU | Wholesale Trade | 1 | $57,450 | — |
| Mariano's IL | Retail Trade | 0 | — | D |
| Marias River Electric Cooperative, Inc. MT | Utilities | 0 | — | A |
| MARIBEL CEBALLOS CA | Agriculture & Forestry | 0 | — | A |
| Marich Confectionery CA | Manufacturing | 0 | — | F |
| Maricopa Association of Governments AZ | Other Services | 1 | $69,597 | — |
| Maricopa County AZ | Public Administration | 0 | — | C |
| Maricopa County Community College District AZ | Educational Services | 1 | $111,459 | — |
| Maricopa County Osborn School District AZ | Educational Services | 1 | $50,000 | — |
| Maricopa Integrated Health System (CCC) AZ | — | 0 | — | — |
| Maricopa Orchards, LLC CA | Agriculture & Forestry | 0 | — | F |
| Maricopa Unified School District AZ | Educational Services | 2 | $59,463 | — |
| Maricorp US MO | Construction | 0 | — | F |
| Marie's Candies LLC OH | Manufacturing | 0 | — | A |
| Marien's Deli MN | — | 0 | — | — |
| Marietta American, Inc. MS | Manufacturing | 0 | — | C |
| Marietta Drapery & Window Coverings Co., Inc. GA | Manufacturing | 0 | — | F |
| Marietta Healthcare System OH | Healthcare & Social Assistance | 0 | — | C |