| The Lowell Hotel NY | - | 0 | - | - |
| The Lowy Medical Research Institute CA | Professional & Technical Services | 1 | $120,000 | - |
| The Lubrizol Corporation OH | Manufacturing | 3 | $99,611 | A |
| The Lutheran Home Association MN | Healthcare & Social Assistance | 0 | - | F |
| The Lutheran Home For The Aged MO | Healthcare & Social Assistance | 0 | - | F |
| The Lutheran Home: River Falls WI | - | 0 | - | - |
| The Lutheran Village at Miller's Grant MD | Healthcare & Social Assistance | 0 | - | F |
| The Lycra Co. TX | - | 0 | - | - |
| The M&R Companies IL | Manufacturing | 0 | - | F |
| The M. K. Morse Company OH | Manufacturing | 0 | - | B |
| The Machine Shed MN | - | 0 | - | - |
| The Macomb Group, Inc. MI | Wholesale Trade | 0 | - | B |
| The Madison Consourse Hotel WI | - | 0 | - | - |
| 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 Mandell School (Lincoln Square) NY | - | 0 | - | - |
| The Mandell School (Upper West Side) NY | - | 0 | - | - |
| The Mandell School (West Village) NY | - | 0 | - | - |
| The Manhattan Club Timeshare Association Inc. NY | - | 0 | - | - |
| The Manhattan Ocean Club Associates, LLC NY | - | 0 | - | - |
| The Mannik & Smith Group, Inc. OH | Professional & Technical Services | 4 | $95,963 | - |
| The Manor MI | - | 0 | - | - |
| The Manor at Blue Water Bay FL | Healthcare & Social Assistance | 0 | - | F |
| The Manors at Hobe Sound FL | - | 0 | - | - |
| The Maple Press Company PA | Manufacturing | 0 | - | F |
| The Maramont Corporation - Manufacturing Unit NY | - | 0 | - | - |
| The Marbury Group, PLLC VA | Professional & Technical Services | 1 | $140,000 | - |
| The Marcus Corporation WI | Accommodation & Food Services | 0 | - | F |
| The Maritime Academy of Toledo, Inc. OH | Educational Services | 1 | $50,590 | - |
| The Mark Hotel NY | - | 0 | - | - |
| The Mark Restaurant NY | - | 0 | - | - |
| The Marker Hotel San Francisco CA | - | 0 | - | - |
| The Marketing Advantage, Inc. CT | Professional & Technical Services | 1 | $110,000 | - |
| The Marlow Collective dba Achilles Heel NY | - | 0 | - | - |
| The Marlow Collective dba Diner NY | - | 0 | - | - |
| The Marlow Collective dba Marlow & Sons NY | - | 0 | - | - |
| The Marlow Collective, 243 Dekalb Ave. Rest. Corp. dba Roman's NY | - | 0 | - | - |
| the Marriott Kansas City KS | - | 0 | - | - |
| The Martin Brower Company, L.L.C CA | - | 0 | - | - |
| The Martin Brower Company, LLC PA | - | 0 | - | - |
| The Martin-Brower Company, LLC AR | Wholesale Trade | 0 | - | F |
| The Martin-Brower Company, LLC AZ | Wholesale Trade | 0 | - | F |
| The Martin-Brower Company, LLC CA | Wholesale Trade | 0 | - | F |
| The Martin-Brower Company, LLC FL | Wholesale Trade | 0 | - | F |
| The Martin-Brower Company, LLC GA | Wholesale Trade | 0 | - | F |
| The Martin-Brower Company, LLC IA | Wholesale Trade | 0 | - | F |
