| o Quad Industries Inc. MI | Manufacturing | 1 | $109,600 | - |
| O C House SF, LLC dba The Old Clam House CA | - | 0 | - | - |
| O C Welch Ford Lincoln INC SC | Retail Trade | 0 | - | C |
| O Positiv, Inc. CA | Retail Trade | 1 | $295,000 | - |
| O&G Industries, Inc. CT | Construction | 0 | - | F |
| O&H Danish Bakery, Inc. WI | Manufacturing | 1 | $58,240 | F |
| O&k American Corp. IL | Manufacturing | 0 | - | F |
| O&k American Corp. IN | Manufacturing | 0 | - | F |
| O'Brien Auto Group OR | Retail Trade | 0 | - | B |
| O'Brien Auto Group WA | Retail Trade | 0 | - | A |
| O'Brien Steel Erectors, Inc. CA | Construction | 0 | - | F |
| O'Brien Steel Service Co. IL | Wholesale Trade | 0 | - | F |
| O'Brien's Market CA | Retail Trade | 0 | - | C |
| O'Connell Electric Company, Inc NY | Construction | 0 | - | A |
| O'Connell Landscape Maintenance CA | Administrative & Waste Services | 0 | - | A |
| O'Connor Hospital CA | - | 0 | - | - |
| O'Connor Hospital NY | Healthcare & Social Assistance | 2 | $80,517 | - |
| O'Connor Woods CA | Healthcare & Social Assistance | 0 | - | F |
| O'Connor Woods Housing Corp CA | Healthcare & Social Assistance | 0 | - | F |
| O'Connor's Irish Pub NE | - | 0 | - | - |
| O'Day Tank & Steel ND | Manufacturing | 0 | - | A |
| O'Donnell Landscapes Inc FL | Construction | 0 | - | F |
| O'Flaherty Law, P.C. IL | Professional & Technical Services | 1 | $75,000 | - |
| O'Gara Hess Eisenhardt Armoring Company, LLC OH | - | 0 | - | - |
| O'Grady Peyton International GA | Administrative & Waste Services | 20 | $66,174 | - |
| O'Halloran International IA | Wholesale Trade | 0 | - | A |
| O'Hara Corporation WA | Agriculture & Forestry | 0 | - | F |
| O'keeffe's Inc CA | Manufacturing | 0 | - | A |
| O'Malley Timber Products VA | Manufacturing | 0 | - | F |
| O'Mara Landscaping & Lawn Care Inc. NC | Administrative & Waste Services | 0 | - | F |
| O'Melveny & Myers LLP CA | Professional & Technical Services | 6 | $280,833 | - |
| O'Neal Industries AL | Wholesale Trade | 0 | - | B |
| O'Neal Industries IL | Wholesale Trade | 0 | - | F |
| O'Neal Industries IN | Wholesale Trade | 0 | - | C |
| O'Neal Industries TN | Wholesale Trade | 0 | - | D |
| O'neal Steel Manufacturing Services AL | - | 0 | - | - |
| O'Neil Digital Solutions, LLC CA | Manufacturing | 1 | $197,358 | - |
| O'Neil Langan Architects, P.C. NY | Professional & Technical Services | 4 | $75,575 | - |
| O'Reilly Auto Parts AL | Retail Trade | 0 | - | D |
| O'Reilly Auto Parts AR | Retail Trade | 0 | - | C |
| O'Reilly Auto Parts AZ | Retail Trade | 0 | - | D |
| O'Reilly Auto Parts CA | Retail Trade | 0 | - | D |
| O'Reilly Auto Parts CO | Retail Trade | 0 | - | D |
| O'Reilly Auto Parts FL | Retail Trade | 0 | - | F |
| O'Reilly Auto Parts GA | Retail Trade | 0 | - | D |
| O'Reilly Auto Parts IA | Retail Trade | 0 | - | F |
| O'Reilly Auto Parts ID | Retail Trade | 0 | - | F |
| O'Reilly Auto Parts IL | Retail Trade | 0 | - | C |
| O'Reilly Auto Parts IN | Retail Trade | 0 | - | B |
| O'Reilly Auto Parts LA | Retail Trade | 0 | - | C |