| Manhattan Detention Center - Corizon Health NY | - | 0 | - | - |
| Manhattan Ford Lincoln, Inc. NY | - | 0 | - | - |
| Manhattan Genomics Inc. NY | - | 1 | $130,000 | - |
| Manhattan Institute for Policy Research, Inc. NY | Professional & Technical Services | 1 | $72,000 | - |
| Manhattan Lobster Place NY | Accommodation & Food Services | 0 | - | F |
| Manhattan Luxury Automobiles, Inc. NY | - | 0 | - | - |
| Manhattan Nursing & Rehabilitation Center, LLC MS | Healthcare & Social Assistance | 0 | - | F |
| Manhattan Sheraton Corporation NY | Accommodation & Food Services | 0 | - | F |
| Manhattan Sheraton Corporation dba The St Regis New York NY | - | 0 | - | - |
| Manhattan Swedish cars NY | - | 1 | $104,000 | - |
| Manhattan Telecommunications Corporation NY | Information & Media | 2 | $114,000 | - |
| Manhattan Telecommunications Corporation of NJ, Inc. NJ | Information & Media | 3 | $150,000 | - |
| Manhattan Theatre Club Inc. NY | - | 0 | - | - |
| Manhattan Times Square Hotel NY | - | 0 | - | - |
| Manhattan University NY | Educational Services | 2 | $102,693 | - |
| Manheim Imperial Florida FL | - | 0 | - | - |
| Manheim Metro Detroit MI | - | 0 | - | - |
| Manheim Riverside CA | - | 0 | - | - |
| Manheim San Antonio TX | - | 0 | - | - |
| Manifest Legal Tech Inc. NY | Professional & Technical Services | 4 | $162,500 | - |
| Manifold Biotechnologies, Inc. MA | - | 1 | $185,000 | - |
| Manion Lumber & Truss MN | Construction | 0 | - | - |
| Manion Wholesale MN | Construction | 0 | - | F |
| Manistique Papers MI | - | 0 | - | - |
| Manitex, Inc TX | - | 2 | $125,000 | - |
| Manito Super 1 Foods ID | Retail Trade | 0 | - | B |
| Manito Super 1 Foods Inc MT | Retail Trade | 0 | - | D |
| Manitou Equipment America TX | - | 0 | - | - |
| Manitou Equipment America LLC SD | Manufacturing | 0 | - | F |
| Manitou Equipment America, LLC WI | Manufacturing | 2 | $83,500 | F |
| Manitou Operating Co., LLC ME | - | 1 | $47,840 | - |
| Manitowoc (Cleveland Range) OH | - | 0 | - | - |
| Manitowoc Cranes - Revision 1 WI | - | 0 | - | - |
| Manitowoc Cranes Inc WI | Manufacturing | 0 | - | A |
| Manitowoc Foodservice Amended IN | - | 0 | - | - |
| Manitowoc Foodservice, Inc. IN | - | 0 | - | - |
| Manitowoc Grey Iron Foundry WI | Manufacturing | 0 | - | F |
| Manitowoc Tool & Machining WI | Manufacturing | 0 | - | F |
| Manitowoc Tool & Manufacturing, LLC WI | Manufacturing | 0 | - | F |
| Manitowoc Tool and Machining WI | Manufacturing | 0 | - | F |
| Manitowoc-Two Rivers YMCA WI | - | 0 | - | - |
| Manju Software Solutions Inc TX | Professional & Technical Services | 7 | $99,840 | - |
| Mankato Clinic, LTD. MN | Healthcare & Social Assistance | 1 | $97,552 | - |
| Mankato Computer Technology, Inc. MN | Other Services | 1 | $62,400 | - |
| Mankato Ops LLC MN | Healthcare & Social Assistance | 0 | - | F |
| Manke Lumber Company Inc. WA | Manufacturing | 0 | - | F |
| Mankiewicz Coatings LLC SC | Manufacturing | 1 | $96,741 | - |
| Mankind America LLC IL | Professional & Technical Services | 17 | $92,591 | - |
| Manko Window Systems, Inc. CO | Manufacturing | 0 | - | F |
| Manko Window Systems, Inc. KS | Manufacturing | 0 | - | F |