| Martinrea Tuscaloosa, Inc. AL | Manufacturing | 0 | — | C |
| Martins Collision Center 1 Inc. FL | Other Services | 0 | — | A |
| Martins Construction Corp VA | Construction | 0 | — | F |
| Martins Country Markets PA | — | 0 | — | — |
| Martins ETax, Inc. MS | — | 0 | — | — |
| Martins Famous Pastry Shoppe, Inc. PA | Manufacturing | 1 | $106,558 | C |
| Martins Steel Fabrication OH | Construction | 0 | — | F |
| Martins Welding PA | Manufacturing | 0 | — | F |
| Martins Window Cleaning, Inc. TX | Administrative & Waste Services | 0 | — | A |
| Martinson Construction IA | Construction | 0 | — | F |
| Martinsville Fire Protection District IL | Agriculture & Forestry | 0 | — | A |
| MARTINSVILLE TREATMENT SERVICES, LLC NC | Healthcare & Social Assistance | 0 | — | A |
| MARTINSVILLE TREATMENT SERVICES, LLC VA | Healthcare & Social Assistance | 0 | — | A |
| Martinus North America, Inc. MO | Transportation & Warehousing | 1 | $345,000 | — |
| Martinview Assisted Living AL | Healthcare & Social Assistance | 0 | — | A |
| Martis Camp CA | Arts & Entertainment | 0 | — | D |
| Martiz Holdings, Inc. CA | — | 0 | — | — |
| Marton Precision Manufacturing LLC CA | Manufacturing | 0 | — | F |
| Martori Farms AZ | Agriculture & Forestry | 0 | — | F |
| Martori Farms CA | Agriculture & Forestry | 0 | — | C |
| Marty Myers Construction Inc. GA | Construction | 0 | — | A |
| Marty Sussman Organization, Inc PA | — | 0 | — | — |
| Marty's Chevrolet, Inc. MA | Retail Trade | 0 | — | A |
| Martys Inc MA | Retail Trade | 0 | — | B |
| Maru Hospitality Group MI | Accommodation & Food Services | 0 | — | F |
| Marubeni Citizen-Cincom, Inc. IL | Wholesale Trade | 0 | — | A |
| Marubeni Citizen-Cincom, Inc. MA | Wholesale Trade | 0 | — | A |
| Marubeni Citizen-Cincom, Inc. NJ | Manufacturing | 0 | — | D |
| Marubeni Corporation KS | Manufacturing | 0 | — | F |
| Marubeni-Itochu Steel America Inc. MS | Manufacturing | 0 | — | F |
| Marubeni-Itochu Steel America Inc. TN | Manufacturing | 0 | — | C |
| Marucci & Gaffney Excavating Co. OH | Construction | 0 | — | B |
| MARUCCI SPORTS, LLC LA | Wholesale Trade | 0 | — | A |
| Marucco, Stoddard, Ferenbach & Walsh, Inc. IL | Professional & Technical Services | 1 | $150,000 | — |
| Maruchan Texas TX | Manufacturing | 0 | — | F |
| Maruchan VA, Inc. VA | Manufacturing | 0 | — | D |
| Marugame Udon USA LLC CA | — | 0 | — | — |
| Maruichi American Corporation CA | Manufacturing | 0 | — | A |
| Maruichi Oregon Steel Tube LLC OR | Manufacturing | 0 | — | F |
| Maruichi-Leavitt Pipe and Tube IL | Manufacturing | 0 | — | F |
| Maruka U.S.A. Inc. CA | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. IL | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. KS | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. KY | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. MO | Wholesale Trade | 0 | — | B |
| Maruka U.S.A. Inc. NC | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. NJ | Wholesale Trade | 0 | — | A |
| Maruka U.S.A. Inc. OK | Wholesale Trade | 0 | — | A |
| Maruka USA MN | Wholesale Trade | 0 | — | A |
| Marukai Corporation CA | Retail Trade | 0 | — | F |
