| The Middleby Corporation IL | Manufacturing | 1 | $120,000 | — |
| The Middleby Corporation d/b/a Blue Sparq, Inc., a Middleby Subsidiary FL | Manufacturing | 1 | $135,000 | — |
| The Middleby Corporation d/b/a Star Manufacturing International, Inc., a Middleby Subsidiary TN | Manufacturing | 2 | $76,960 | — |
| The Middletown Home PA | Healthcare & Social Assistance | 0 | — | F |
| The Midnight Trading Inc CA | Accommodation & Food Services | 1 | $59,218 | — |
| The Midwife's Place NE | — | 0 | — | — |
| The Migues Deloach Company LLC LA | Construction | 0 | — | A |
| The MIL Corporation DC | Professional & Technical Services | 0 | — | A |
| The MIL Corporation MD | Administrative & Waste Services | 0 | — | A |
| The MIL Corporation SC | Professional & Technical Services | 0 | — | A |
| The MIL Corporation VA | Professional & Technical Services | 0 | — | A |
| The MIL Corportation DC | Administrative & Waste Services | 0 | — | A |
| The Mill Casino OR | Accommodation & Food Services | 0 | — | F |
| The Millcraft Paper Company IN | Wholesale Trade | 0 | — | D |
| The Millcraft Paper Company MI | Wholesale Trade | 0 | — | A |
| The Millcraft Paper Company OH | Wholesale Trade | 0 | — | A |
| The Millcraft Paper Company TN | Wholesale Trade | 0 | — | F |
| The Miller Group Companies Inc VA | Construction | 0 | — | A |
| The Miller Group Inc GA | Construction | 0 | — | F |
| The Miller Lumber Company OR | Wholesale Trade | 0 | — | F |
| The Mills Company OH | — | 0 | — | — |
| The Milnes Co. PA | Construction | 0 | — | A |
| The Minco Group OH | Manufacturing | 0 | — | F |
| The Minnesen Company (Dba: Inn at Schofield Barracks) HI | Accommodation & Food Services | 0 | — | F |
| The Minnesota Chemical Company MN | Wholesale Trade | 0 | — | A |
| The Minuteman Hotel NE | — | 0 | — | — |
| The Mirage Casino-Hotel, LLC NV | — | 0 | — | — |
| The Missouri Branch of The International Order of The Kings Daughters and Sons, Inc. MO | Healthcare & Social Assistance | 0 | — | F |
| The Missouri Gaming Company MO | Accommodation & Food Services | 1 | $33,301 | — |
| The Mitchel Group, Inc. IN | — | 0 | — | — |
| The Mitchell Gold Co. dba Mitchell Gold + Bob Williams NC | — | 0 | — | — |
| The Mitchell Group TX | Construction | 0 | — | A |
| The Mitchell Group Inc DC | Professional & Technical Services | 2 | $159,708 | — |
| The Mitigation Packout Team, Inc. CA | Transportation & Warehousing | 0 | — | A |
| THE MLB NETWORK INC. NJ | Information & Media | 0 | — | A |
| The Model Group Inc OH | Real Estate | 0 | — | A |
| The Model Z Modular, LLC CA | Manufacturing | 1 | $194,433 | — |
| THE MODERN GROUP TX | Wholesale Trade | 0 | — | A |
| The Modern Maturity Center DE | Healthcare & Social Assistance | 0 | — | A |
| The Molding Company, Inc. MO | Manufacturing | 1 | $145,000 | — |
| The Molpus Woodlands Company, LLC MS | Agriculture & Forestry | 0 | — | A |
| The Moments Memory Care Communities MN | Healthcare & Social Assistance | 0 | — | F |
| The Monahan Company MI | Construction | 0 | — | A |
| The Monarch at Coconut Creek FL | Healthcare & Social Assistance | 0 | — | F |
| The Monmouth College IL | Educational Services | 2 | $56,160 | — |
| The Monongahela Power Company WV | Utilities | 0 | — | B |
| The Monongalia County Coal Company PA | — | 0 | — | — |
| The Monroe Clinic, Inc. WI | Healthcare & Social Assistance | 1 | $590,330 | — |
| THE MONROE COUNTY ELECTRIC POWER ASSOCIATION MS | Utilities | 0 | — | D |
| The Montalvo Corporation ME | Manufacturing | 0 | — | A |