| Marine Spill Response Corporation (MSRC) CA | Administrative & Waste Services | 0 | — | A |
| Marine Spill Response Corporation (MSRC) NJ | Administrative & Waste Services | 0 | — | A |
| Marine Spill Response Corporation (MSRC) VA | Administrative & Waste Services | 0 | — | A |
| MARINE SUPPLY AND SERVICES INC TX | Wholesale Trade | 1 | $80,662 | — |
| Marine Technology Inc. WI | Manufacturing | 0 | — | F |
| Marine Terminal Corporation CA | — | 0 | — | — |
| Marine Terminals Corporation (dba Ports America) CA | — | 0 | — | — |
| Marine Transportation LA | Transportation & Warehousing | 0 | — | A |
| Marine Vacuum Service WA | Transportation & Warehousing | 0 | — | A |
| Marine View Beverage WA | — | 0 | — | — |
| MarineMax Services, Inc. NY | — | 0 | — | — |
| Mariner CA | Healthcare & Social Assistance | 0 | — | F |
| Mariner Construction, LLC WA | Construction | 0 | — | C |
| Mariner Finance, LLC MD | Finance & Insurance | 1 | $75,000 | — |
| Mariner Healthcare CA | Healthcare & Social Assistance | 0 | — | F |
| Mariner Marine FL | Retail Trade | 0 | — | B |
| MARINER NORTH LLC MI | Accommodation & Food Services | 2 | $67,870 | — |
| Mariners Green - Newport Marine VA | Real Estate | 0 | — | F |
| Marines' Memorial Association & Foundation CA | — | 0 | — | — |
| Marinex Construction, Inc. SC | Construction | 0 | — | D |
| MarinnHealth Medical Group Inc CA | Healthcare & Social Assistance | 0 | — | A |
| Marino \ WARE GA | Manufacturing | 0 | — | F |
| Marino \ WARE IN | Manufacturing | 0 | — | F |
| Marino \ WARE NJ | Manufacturing | 0 | — | F |
| Marino Transportation Services, LLC MD | Transportation & Warehousing | 0 | — | F |
| Marino's Lawn Care dba Marino's Landscape MI | Administrative & Waste Services | 0 | — | D |
| Marinovich Cooling and Storage, LLC. CA | Transportation & Warehousing | 0 | — | A |
| Marinship Development Interests, Inc CA | Construction | 0 | — | A |
| Mario Sinacola & Sons, Inc. TX | Construction | 1 | $150,000 | — |
| Mario's Tree Service, Inc. CA | Administrative & Waste Services | 0 | — | F |
| Marion Adjustment Center KY | — | 0 | — | — |
| Marion Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Marion Body Works WI | Manufacturing | 0 | — | F |
| Marion Community Unit School District No. 2 IL | Educational Services | 0 | — | B |
| Marion Community Unit School District No.2 IL | Educational Services | 0 | — | D |
| Marion Community, Inc. FL | Healthcare & Social Assistance | 0 | — | D |
| Marion Community, Tnc. FL | Healthcare & Social Assistance | 0 | — | C |
| Marion Company, LLC MO | Construction | 0 | — | A |
| Marion Correctional Treatment Center - 756 VA | Public Administration | 0 | — | A |
| Marion County Coal Company WV | — | 0 | — | — |
| Marion County Fire District No. 1 OR | Healthcare & Social Assistance | 0 | — | F |
| Marion County Fiscal Court KY | Public Administration | 0 | — | A |
| Marion County Government TN | Public Administration | 0 | — | A |
| Marion County School District SC | Educational Services | 2 | $56,176 | — |
| Marion County Senior Citizens, Inc. WV | Healthcare & Social Assistance | 0 | — | A |
| Marion CUSD No. 2 IL | Educational Services | 0 | — | A |
| Marion Environmental, Inc. TN | Administrative & Waste Services | 0 | — | A |
| Marion Gas System TN | Utilities | 0 | — | A |
| Marion Gas Systems & Board of Water Works TN | Utilities | 0 | — | A |
| Marion General Hospital, Inc. IN | Healthcare & Social Assistance | 3 | $240,000 | — |