| Midwest Loan Services, Inc. | 5 | 100% | 0% |
| Midwest Mortgage Investments LTD | 1 | 100% | 0% |
| Midwestern Audit Services, Inc | 2 | 100% | 50% |
| Mike Rome Holdings LLC | 2 | 100% | 0% |
| Millenium Home Mortgage | 1 | 100% | 0% |
| Millennium Financial Group, L.L.C. | 6 | 100% | 0% |
| Miller Davis & Peoples | 8 | 100% | 0% |
| Miller and Steeno, P.C. | 1 | 100% | 0% |
| Minnesota Life Insurance Company | 5 | 100% | 20% |
| Minnesota Office of Higher Education | 1 | 100% | 0% |
| MiraMed Revenue Group LLC | 12 | 92% | 8% |
| Mirand Response Systems, Inc. | 3 | 33% | 0% |
| Mitchell Rubenstein & Associates, P.C. | 2 | 100% | 50% |
| Mnet Financial Inc | 9 | 100% | 11% |
| Mobiloans, LLC | 94 | 0% | 0% |
| Model Finance Company | 3 | 67% | 33% |
| Modern Adjustment Bureau | 5 | 100% | 20% |
| Monarch Recovery Holdings, Inc. | 38 | 89% | 16% |
| Money Transfer Systems, Inc. | 1 | 100% | 0% |
| MoneyGram | 265 | 99% | 8% |
| Moneydart Global Services Inc. | 2 | 50% | 0% |
| Moneytree Inc | 3 | 0% | 0% |
| Monterey Financial Services, Inc. | 24 | 100% | 13% |
| Montgomery County Credit Bureau | 2 | 100% | 0% |
| Morgan & Associates, P.C. | 2 | 100% | 0% |
| Morgan & Pottinger, PSC | 8 | 100% | 13% |
| Morgan Stanley | 193 | 95% | 24% |
| Moritz Partners L.P. | 2 | 100% | 0% |
| Morris, Hardwick, Schneider, LLC | 11 | 100% | 18% |
| Mortgage America, Inc. | 2 | 100% | 0% |
| Mortgage Capital Associates, Inc. | 5 | 100% | 20% |
| Mortgage Center, L. C. | 10 | 90% | 10% |
| Mortgage Clearing Corporation | 2 | 100% | 0% |
| Mortgage Counseling Center | 3 | 0% | 0% |
| Mortgage Investors Corporation | 64 | 86% | 11% |
| Mortgage Lenders of America, LLC | 3 | 100% | 33% |
| Mortgage Master Inc | 3 | 67% | 0% |
| Mortgage Master Service Corp | 1 | 0% | 0% |
| Mortgage Research Center, LLC | 6 | 100% | 0% |
| Mortgage Solutions of Colorado, LLC | 6 | 100% | 50% |
| Mortgage South of Tennessee Inc. | 1 | 100% | 0% |
| Mortgage Unlimited L.L.C. | 1 | 0% | 0% |
| Moss Law Firm, P.C. | 2 | 50% | 0% |
| Mountain Land Collections, Inc. | 8 | 100% | 13% |
| Mountain West Financial, Inc | 1 | 0% | 0% |
| Movement Mortgage | 12 | 100% | 8% |
| Mullooly Jeffrey Rooney & Flynn | 9 | 100% | 22% |
| Municipal Collections Services, Inc. | 1 | 100% | 100% |
| Municipal Collections of America, Inc. | 8 | 100% | 25% |
| Mutual Financial Partners | 32 | 100% | 9% |
| N.A.R., Inc. | 17 | 94% | 6% |
| NCB Management Services, Inc. | 34 | 100% | 21% |
| NCC Business Services, Inc. | 72 | 89% | 13% |
| NCMI Corporation | 1 | 100% | 0% |
| NCP Finance Limited Partnership | 1 | 0% | 0% |
| NCS, Inc | 2 | 50% | 50% |
| NCSPLUS INCORPORATED | 4 | 100% | 50% |
| NELSON AND KENNARD | 7 | 86% | 29% |
| NFM, Inc. | 3 | 33% | 0% |
| NIC, Inc. | 2 | 0% | 0% |
| NOVA Financial & Investment Corporation | 5 | 100% | 40% |
| NRA Group, LLC | 136 | 88% | 16% |
| NTFN, Inc | 1 | 0% | 100% |
| NVR Inc | 16 | 100% | 25% |
| Nadler & Associates, P.C. | 3 | 100% | 0% |
| Nagle & Zaller, PC | 2 | 100% | 50% |
| Nathan & Nathan, P.C. | 6 | 100% | 33% |
| National Account Services, Inc. | 1 | 100% | 0% |
| National Account Systems of Omaha, LLC | 5 | 100% | 20% |
| National Bank of Arizona | 12 | 100% | 17% |
| National Bond And Collection Associates, Inc. | 2 | 100% | 0% |
| National Bureau of Collections, Inc | 2 | 100% | 0% |
| National Business Factors | 8 | 100% | 25% |
| National Check Bureau, Inc. | 1 | 100% | 0% |
| National Check Resolution Inc. | 2 | 100% | 0% |
| National Collection Systems, Inc. | 8 | 100% | 13% |
| National Commercial Services, Inc | 13 | 100% | 23% |
| National Consumer Telecom & Utilities Exchange, Inc. | 4 | 100% | 25% |
| National Credit Adjusters, LLC | 152 | 96% | 15% |
| National Credit Services, Inc. | 9 | 100% | 11% |
| National Credit Systems,Inc. | 216 | 84% | 23% |
| National Education Servicing, LLC | 3 | 100% | 67% |
| National Enterprise Systems, Inc. | 111 | 100% | 17% |
| National Filings & Claims | 4 | 100% | 0% |
| National Financial Group, Inc | 1 | 100% | 0% |
| National Financial LLC | 2 | 100% | 0% |
| National Loan Investors, LP | 2 | 100% | 0% |
| National Loan Review Consultants Corporation | 1 | 100% | 0% |
| National Mediation Services | 1 | 100% | 100% |
| National Payment Solutions of New York LLC | 8 | 100% | 13% |
| National Recoveries, Inc. | 7 | 100% | 29% |
| National Recovery Solutions, LLC | 18 | 100% | 22% |
| Nations Recovery Center | 35 | 74% | 20% |
| Nations Reliable Lending | 3 | 100% | 33% |
| Nationstar Mortgage | 6,996 | 98% | 23% |
| Nationwide Acceptance LLC | 3 | 67% | 0% |
| Nationwide Advantage Mortgage Company | 39 | 100% | 36% |
| Nationwide Arbitration Services LLC | 24 | 75% | 13% |
| Nationwide Biweekly Administration, Inc | 13 | 100% | 0% |
| Nationwide Credit & Collection, Inc. | 6 | 100% | 17% |
| Nationwide Credit Corporation | 1 | 100% | 0% |
| Nationwide Equities Corporation | 2 | 50% | 0% |
| Nationwide Financial Group | 27 | 96% | 11% |
| Nationwide Recovery Systems, Ltd | 3 | 100% | 0% |
| Navy FCU | 795 | 99% | 23% |
| Neighborhood Assistance Corporation of America (""NACA"") | 17 | 82% | 29% |
| Neighborhood Housing Services of Richmond, Inc | 2 | 50% | 50% |
| Nelnet | 82 | 100% | 17% |
| Nelson, Watson & Associates, LLC | 4 | 100% | 50% |
| Network Capital Funding Corporation | 9 | 100% | 44% |
| Network Funding, L.P. | 9 | 100% | 33% |
| Neuheisel Law Firm, P.C. | 5 | 40% | 0% |
| Nevada Credico, Inc. | 7 | 100% | 43% |
| Nevada State Bank | 9 | 100% | 11% |
| New American Funding | 20 | 90% | 25% |
| New Century Financial Services, Inc. | 17 | 100% | 0% |
| New Cornerstone Mortgage, LLC | 1 | 100% | 0% |
| New Day Financial, LLC | 15 | 87% | 20% |
| New Hampshire Northeast Credit Services, Inc. | 4 | 100% | 25% |
| New Southern Loans, Inc | 1 | 100% | 0% |
| New World Collection, Inc. | 1 | 0% | 0% |
| New York Community Bank | 239 | 100% | 14% |
| New York State Higher Education Services Corporation (HESC)- | 10 | 100% | 0% |
| Nexcheck, LLC | 3 | 100% | 0% |
| Niagara Credit Solutions, Inc | 6 | 100% | 0% |
| Nicholas Financial, Inc. | 8 | 100% | 50% |
| Nissan Motor Acceptance Corporation | 151 | 99% | 23% |
| North American Asset Services, LLC | 33 | 97% | 24% |
| North American Credit Services | 11 | 100% | 9% |
| North Capital Recovery Services | 3 | 100% | 0% |
| North Shore Agency, LLC | 89 | 100% | 9% |
| North Shore LIJ Health System | 1 | 100% | 100% |
| North State Acceptance, LLC | 2 | 50% | 0% |
| NorthStar Settlement Services, LLC | 1 | 100% | 0% |
| NorthStar Technologies | 13 | 77% | 15% |
| Northeast Collection Bureau | 3 | 0% | 0% |
| Northeast Home Loan, LLC | 2 | 100% | 0% |
| Northern Ohio Investment Company | 3 | 100% | 0% |
| Northland Group, Inc. | 138 | 99% | 9% |
| Northstar Location Services, LLC | 44 | 100% | 7% |
| Northway Broker Ltd. | 20 | 100% | 20% |
| Northwest Collectors Inc. | 7 | 71% | 57% |
| Noyes Law Firm P.C. | 1 | 100% | 0% |
| NuView Financial Services, LLC | 2 | 0% | 0% |
| Nudelman, Klemm & Golub, P.C. | 6 | 100% | 33% |
