There are pod machines manufacturers, companies that make the equipment to put coffee into pods, coffee roasters who put their coffee into pods and so forth.
Based on a request from 2 - count them 2 - customers, what you probably are interested in learning about is either a.) buying/leasing euipment to put coffee into pods or b.) outsourcing to a 3rd party packer who can put your coffee in a pod so you don't have the investment in the hardware, training, maintenance, supplies, raw materials inventory, etc. Probably option b.
Before you jump in, consider the basic constraints/flaws with single cup brewers. It is basically a tea bag - unless each individual pod is wrapped, you're going to have stale coffee by the time you use up a box. Despite $75 million in advertising on single cup brewers, they still have not hit a critical mass in households so the pull through of pods on supermarket shelves is not great - translates to more stale coffee. There are several pod sizes, so you'd need to figure out which ones to support or have higher manufacturing and inventory costs. The return rate on some of the single cup brewers is estimated at 30 percent. These beasties are developing a bad reputation with consumers. Is that the star to which you want to hitch your wagon?
If after all that, you still want to investigate someone to co-pack for you, let me know and I'll give you a name. Just expect more pain than gain.