| Marsol Technologies, Inc. TX | Professional & Technical Services | 1 | $103,200 | — |
| Marson Foods NV | Manufacturing | 0 | — | F |
| Marson International LLC IN | Manufacturing | 1 | $78,000 | A |
| Marsrk CA | Transportation & Warehousing | 0 | — | A |
| MARSTRAND INDUSTRIES INC PA | Manufacturing | 0 | — | A |
| Mart Fresh Pack LLC ID | Manufacturing | 0 | — | D |
| Mart Trucking LLC ID | Transportation & Warehousing | 0 | — | A |
| Martam Construction, Inc IL | Construction | 0 | — | F |
| Martco, L.L.C. LA | Manufacturing | 0 | — | A |
| Martec- New Jersey NJ | Wholesale Trade | 0 | — | A |
| Martel HVAC/R and Plumbing MA | Construction | 0 | — | F |
| Martel Specialty Transportation LLC CT | Transportation & Warehousing | 0 | — | A |
| Martel Transportation LLC CT | Transportation & Warehousing | 0 | — | A |
| MARTELL CONSTRUCTION, INC. WI | Construction | 0 | — | A |
| Martell Sales & Service, Inc. PA | Manufacturing | 0 | — | B |
| Martell Services Group Inc. IA | Construction | 0 | — | A |
| Martell Services Group Inc. IN | Construction | 0 | — | A |
| MARTELLI ENTERPRISES INC FL | Retail Trade | 0 | — | D |
| Martello Re Services Company LLC NC | Finance & Insurance | 2 | $180,000 | — |
| Marten Machining, Inc. WI | Manufacturing | 0 | — | A |
| Martens fresh NY | Agriculture & Forestry | 0 | — | A |
| Martera Inc. OH | Other Services | 0 | — | A |
| Martera Inc. PA | Other Services | 0 | — | B |
| Martex Fiber SC | Manufacturing | 0 | — | B |
| Martex Fiber Southern Corporation TX | Manufacturing | 0 | — | F |
| Marth Transportation - Lignetics WI | Transportation & Warehousing | 0 | — | A |
| Martha & Mary Health Services WA | Healthcare & Social Assistance | 0 | — | F |
| Martha Franks Retirement Community SC | Healthcare & Social Assistance | 0 | — | F |
| Martha Jefferson Medical Group LLC VA | Healthcare & Social Assistance | 3 | $278,568 | — |
| Martha Lloyd PA | Healthcare & Social Assistance | 0 | — | F |
| Martha Lloyd Community Services PA | Healthcare & Social Assistance | 0 | — | F |
| Martha Stewart Living Omnimedia, Inc. NY | — | 0 | — | — |
| Martha's Materials Inc. KY | Manufacturing | 0 | — | A |
| Martha's Vineyard Hospital MA | Healthcare & Social Assistance | 0 | — | F |
| Marthedal Enterprises, Inc. CA | Agriculture & Forestry | 0 | — | F |
| MARTIAN LEANRNING INC CA | Professional & Technical Services | 1 | $75,650 | — |
| Martian Learning, Inc. CA | Professional & Technical Services | 1 | $410,000 | — |
| Martignetti Companies, Inc. MA | Wholesale Trade | 0 | — | F |
| Martignetti Companies, Inc. NH | Wholesale Trade | 0 | — | A |
| Martik Brothers Inc. PA | Construction | 0 | — | A |
| Martin & Cobey Construction Co., Inc. AL | Construction | 0 | — | A |
| Martin & Rush Machining Inc. NC | Manufacturing | 0 | — | A |
| Martin & Sons Excavating, Inc. CO | Construction | 0 | — | A |
| Martin Asphalt TX | Manufacturing | 0 | — | D |
| Martin Auto Color CA | Wholesale Trade | 0 | — | A |
| Martin Auto Color NV | Wholesale Trade | 0 | — | A |
| MARTIN AUTOMATIC INC IL | Manufacturing | 0 | — | D |
| Martin Bros. Contracting, Inc. IN | Construction | 0 | — | A |
| Martin Bros. Distributing Co., Inc. - Cedar Falls, IA IA | Wholesale Trade | 0 | — | D |
| Martin Brothers Construction CA | Construction | 0 | — | F |