| LOY & ASSOCIATES, L.L.P. | 
		321107 | 
		
				2615 RAINBOW DR, CEDAR FALLS, 50613, IA
		 | 
	
	
		| LSI II, L.L.P. | 
		346311 | 
		
				30392 OLDE HAWKEYE RD, DYERSVILLE, 52040, IA
		 | 
	
	
		| LTJ PARTNERSHIP LLP | 
		464321 | 
		
				111 COUNTRY CLUB RD, SHELDON, 51201, IA
		 | 
	
	
		| LUCHTENBURG FARMS, L.L.P. | 
		232941 | 
		
				500 8TH AVE SW UNIT 4, WAVERLY, 50677, IA
		 | 
	
	
		| LUCKY BROTHERS MARKET & ASIAN FOODS LLP | 
		470215 | 
		
				200 E 4TH ST, WATERLOO, 50703, IA
		 | 
	
	
		| LUCKY STARS INVESTMENTS, L.L.P. | 
		280537 | 
		
				303 1ST ST, FARLEY, 52046, IA
		 | 
	
	
		| LUKE'S LAKE SIDE SERVICE L.L.P. | 
		550979 | 
		
				4071 320TH ST, EMMETSBURG, 50536, IA
		 | 
	
	
		| LUKIEDUKIE LLP | 
		759188 | 
		
		 | 
	
	
		| LUNA RODRIGUEZ LLP | 
		779888 | 
		
		 | 
	
	
		| LUPUS RESOURCES, LLP | 
		380986 | 
		
				405 N 115TH ST 100, OMAHA, 68154, NE
		 | 
	
	
		| LUSH FAMILY DENTAL, LLP | 
		753292 | 
		
		 | 
	
	
		| LUSH SALON LLP | 
		441642 | 
		
				1123 3RD ST, CEDAR RAPIDS, 52404, IA
		 | 
	
	
		| LWBJ, L.L.P. | 
		258367 | 
		
				4200 UNIVERSITY AVE STE 410, WEST DES MOINES, 50266, IA
		 | 
	
	
		| LYDIA PINKHAMS, LLP. | 
		253350 | 
		
		 | 
	
	
		| LYNCH, GREENLEAF & MICHAEL, L.L.P. | 
		204270 | 
		
				1402 WILLOW CREEK CT, IOWA CITY, 52246, IA
		 | 
	
	
		| LYNX VENTURES, LLP | 
		380987 | 
		
				405 N 115TH ST 100, OMAHA, 68154, NE
		 | 
	
	
		| LYRAE GROUP, LLP | 
		380988 | 
		
				405 N 115TH ST 100, OMAHA, 68154, NE
		 | 
	
	
		| M & G PORK SERVICES LLP | 
		638368 | 
		
		 | 
	
	
		| M & M AFRICAN HAIR BRAIDING LLP | 
		565531 | 
		
				5703 URBANDALE AVE STE 100, DES MOINES, 50301, IA
		 | 
	
	
		| M & M FARMS, LLP | 
		652995 | 
		
		 | 
	
	
		| M & M REDEMPTION CENTER LLP | 
		622024 | 
		
		 | 
	
	
		| M & M TOOL COMPANY, LLP | 
		287069 | 
		
				132 N ST, OTHO, 50569, IA
		 | 
	
	
		| M & R CONSTRUCTION, L.L.P. | 
		269784 | 
		
				404 AVE A E, LAKE PARK, 51347, IA
		 | 
	
	
		| M M & H PARTNERSHIP, LLP | 
		288914 | 
		
				32804 STATE HWY 183, MOORHEAD, 51558, IA
		 | 
	
	
		| M, S AND M LIMITED LIABILITY PARTNERSHIP | 
		239180 | 
		
				743 MAIN ST, HOLY CROSS, 52053, IA
		 | 
	
	
		| M.P. ENTERPRISES OF DUBUQUE, L.L.P. | 
		248004 | 
		
				444 N GRANDVIEW AVE, DUBUQUE, 52001, IA
		 | 
	
	
		| M.R.&D., LLP | 
		266563 | 
		
				617 DUFF AVE, AMES, 500100788, IA
		 | 
	
	
		| M&A PROPERTIES LLP | 
		813034 | 
		
		 | 
	
	
		| M&B COMPANY, LLP | 
		236970 | 
		
				302 ASHLAND CT SE, CEDAR RAPIDS, 524032020, IA
		 | 
	
	
		| M&C PSYCHOLOGICAL SERVICES, LLP | 
		481275 | 
		
				1000 WASHINGTON AVE, DES MOINES, 50314, IA
		 | 
	
	
		| M&J THOMSON LLP | 
		703257 | 
		
		 | 
	
	
		| M&L LLP | 
		597611 | 
		
		 | 
	
	
		| M2B STRUCTURAL ENGINEERS, LLP | 
		232776 | 
		
				422 2ND AVE SE, CEDAR RAPIDS, 52401, IA
		 | 
	
	
		| MAC 3, L.L.P. | 
		198670 | 
		
				1610 PIERCE ST, SIOUX CITY, 51105, IA
		 | 
	
	
		| MAC BRO'S MOBILE DETAILING, L.L.P. | 
		585290 | 
		
				2172 NW 148TH STREET, CLIVE, 50325, IA
		 | 
	
	
		| MAC FARLANE SERVICES LLP | 
		611198 | 
		
		 | 
	
	
		| MAC'S TAVERN BUILDING, L.L.P. | 
		228567 | 
		
				2815 OAK ST, DAVENPORT, 52804, IA
		 | 
	
	
		| MACRO & KOZLOWSKI, L.L.P. | 
		209148 | 
		
				3737 WOODLAND AVE STE 400, WEST DES MOINES, 50266, IA
		 | 
	
	
		| MACRO LAW, LLP | 
		756968 | 
		
		 | 
	
	
		| MACTREV, LLP | 
		379525 | 
		
				301 MAIN ST, LA PORTE CITY, 50651, IA
		 | 
	
	
		| MADISON BELLE FARMS LLP | 
		385315 | 
		
				2778 460TH ST, MAURICE, 51036, IA
		 | 
	
	
		| MADISON COUNTY DENTAL PARTNERS, LLP | 
		757127 | 
		
		 | 
	
	
		| MADISON STREET LLP | 
		337476 | 
		
				43 NORTH ST, METHUEN, 01844, MA
		 | 
	
	
		| MADT PROPERTIES, LLP | 
		380876 | 
		
				405 N 115TH ST 100, OMAHA, 68154, NE
		 | 
	
	
		| MAE B, LLP | 
		347053 | 
		
				30 3RD ST NE, HARTLEY, 51346, IA
		 | 
	
	
		| MAEBERRY ACRES, LLP | 
		530718 | 
		
				1028 7TH AVE E, CRESC, 52136, IA
		 | 
	
	
		| MAHER FAMILY PARTNERSHIP, L.L.P. | 
		375882 | 
		
				806 5TH ST STE 110, CORALVILLE, 52241, IA
		 | 
	
	
		| MAHONEY & ASSOCIATES, L.L.P. | 
		228755 | 
		
				CARROLL, 51401, IA
		 | 
	
	
		| MAIZETRADE.COM LLP. | 
		239536 | 
		
				4734 SERGEANT RD, WATERLOO, 50701, IA
		 | 
	
	
		| MAJESTIC FARMS, L.L.P. | 
		636271 | 
		
		 |