| company | role | hq | verified |
| MID STATE POOLS & SPAS INC | DIST | Dublin, GA (US) | 2 mfrs |
| MIDWEST POOL & SPA | DIST | Springfield, MO (US) | 2 mfrs |
| MIDWEST REFGN SPLY CO | DIST | Traverse City, MI (US) | 2 mfrs |
| MILWAUKEE STOVE AND FURNACE SUPPLY CO | DIST | Milwaukee, WI (US) | 2 mfrs |
| MINE & INDUSTRIAL EQUIP | DIST | Saltlake City, UT (US) | 2 mfrs |
| MIRAGE CUSTOM POOLS | DIST | Highland Village, TX (US) | 2 mfrs |
| M & M POOL DISTRIBUTORS | DIST | Cleveland, TN (US) | 2 mfrs |
| MODERN POOL & SPA INC | DIST | Columbus, MS (US) | 2 mfrs |
| MONOGRAM CUSTOM POOLS | DIST | Coopersburg, PA (US) | 2 mfrs |
| MORTON AQUATECH POOL SPA | DIST | Morton, IL (US) | 2 mfrs |
| MORTON POOL & SPA SPECIALISTS | DIST | Trevose, PA (US) | 2 mfrs |
| MOSSING POOLS INC | DIST | Metamora, OH (US) | 2 mfrs |
| MOTORS and CONTROLS OF WISCONSIN | DIST | Plover, WI (US) | 2 mfrs |
| MOTORS & MORE INC | DIST | Las Vegas, NV (US) | 2 mfrs |
| MSI HVAC FONTCA | DIST | Las Vegas, NV (US) | 2 mfrs |
| MT LAKE INC | DIST | Doylestown, PA (US) | 2 mfrs |
| MT POOL DISTRIBUTORS | DIST | Miami, FL (US) | 2 mfrs |
| NASSAU POOLS INC | DIST | Naples, FL (US) | 2 mfrs |
| NATIONAL POOLS OF ROANOKE | DIST | Roanoke, VA (US) | 2 mfrs |
| NATIONAL VENTILATING & EQUIP | DIST | San Diego, CA (US) | 2 mfrs |