| The Mack Iron Works Co OH | Manufacturing | 0 | — | A |
| The Macomb Group, Inc. KY | Wholesale Trade | 0 | — | A |
| The Macomb Group, Inc. MI | Wholesale Trade | 0 | — | B |
| The Macomb Group, Inc. OH | Wholesale Trade | 0 | — | C |
| The Macomb Group, Inc. PA | Wholesale Trade | 0 | — | C |
| The Macomb Group, Inc. TN | Wholesale Trade | 0 | — | A |
| The Madelaine Chocolate Company NY | Wholesale Trade | 0 | — | A |
| The Madison Consourse Hotel WI | — | 0 | — | — |
| THE MADISON HEALTH & REHAB MS | Healthcare & Social Assistance | 0 | — | F |
| The Madison Health and Rehab MS | Healthcare & Social Assistance | 0 | — | A |
| The Madyson at Palm Beach Gardens FL | Healthcare & Social Assistance | 0 | — | A |
| The Magic Octagon LLC dba North County Kia CA | Retail Trade | 0 | — | A |
| The Magni Group MI | Manufacturing | 0 | — | B |
| The MAGNI Group, Inc. KY | Manufacturing | 0 | — | A |
| The Magnolia Hotel - Houston TX | Accommodation & Food Services | 0 | — | A |
| The Maids NC | Administrative & Waste Services | 0 | — | A |
| The Maids of Concord CA | Administrative & Waste Services | 0 | — | F |
| The Maids of the Triad NC | Administrative & Waste Services | 0 | — | A |
| The Maids Serving Wichita, KS KS | Administrative & Waste Services | 0 | — | F |
| The Mail Haus WI | Administrative & Waste Services | 0 | — | A |
| The Maine Painting Company ME | Construction | 0 | — | F |
| The Maine Wood Treaters ME | Manufacturing | 0 | — | F |
| The Maines Paper & Food Service, Inc. MA | — | 0 | — | — |
| The Maines Paper & Food Service, Inc. NY | — | 0 | — | — |
| The Maintenance Group LLC HI | — | 0 | — | — |
| THE MALALA FUND DC | Other Services | 2 | $109,550 | — |
| The Malish Corporation OH | Manufacturing | 0 | — | F |
| The Management Group, Inc. WA | Real Estate | 1 | $95,000 | — |
| The Manchester Group, LLC OH | Finance & Insurance | 0 | — | A |
| The Mandell School (Lincoln Square) NY | — | 0 | — | — |
| The Mandell School (Upper West Side) NY | — | 0 | — | — |
| The Mandell School (West Village) NY | — | 0 | — | — |
| The Mangue Family Inc CA | Retail Trade | 0 | — | A |
| The Manhattan Club Timeshare Association Inc. NY | — | 0 | — | — |
| The Manhattan Ocean Club Associates, LLC NY | — | 0 | — | — |
| The Manitowoc Company, Inc. WI | Manufacturing | 0 | — | A |
| The Mann Center for the Performing Arts PA | Arts & Entertainment | 0 | — | A |
| The Mannik & Smith Group, Inc. OH | Professional & Technical Services | 4 | $95,963 | — |
| The Manning Group, LLC AZ | Construction | 0 | — | D |
| The Manor MI | — | 0 | — | — |
| The Manor at Blue Water Bay FL | Healthcare & Social Assistance | 0 | — | F |
| The Manor at Elfindale MO | Healthcare & Social Assistance | 0 | — | F |
| The Manor at Perrysburg OH | Healthcare & Social Assistance | 0 | — | F |
| The Manor Healthcare Residence TX | Healthcare & Social Assistance | 0 | — | A |
| The Manors at Hobe Sound FL | — | 0 | — | — |
| The Mansion NY | Healthcare & Social Assistance | 0 | — | F |
| The Mansion at South Union NY | Healthcare & Social Assistance | 0 | — | A |
| The Maple Press Company PA | Manufacturing | 0 | — | F |
| The MAPP Group, LLC LA | Construction | 0 | — | A |
| The Maramont Corporation - Manufacturing Unit NY | — | 0 | — | — |
