| Arbor Holding - Arbor Terrace Naperville IL | Healthcare & Social Assistance | 0 | — | F |
| Arbor Holding- Arbor Terrace Lakeway TX | Management of Companies | 0 | — | F |
| Arbor Inc. OH | Agriculture & Forestry | 0 | — | A |
| Arbor Industries Inc NE | Manufacturing | 0 | — | C |
| Arbor Industries Inc. OH | Manufacturing | 0 | — | F |
| Arbor International, LLC TX | Wholesale Trade | 2 | $67,808 | — |
| Arbor lake Health & Rehab, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| Arbor Lake Skilled Nursing and Rehab LA | Healthcare & Social Assistance | 0 | — | A |
| Arbor Lodging Partners, LLC AZ | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC CA | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC CT | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC IA | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC IL | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC IN | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC KY | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC LA | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC MA | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC MI | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC MN | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC MO | Accommodation & Food Services | 0 | — | D |
| Arbor Lodging Partners, LLC NJ | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC OH | Accommodation & Food Services | 0 | — | A |
| Arbor Lodging Partners, LLC TN | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC TX | Accommodation & Food Services | 0 | — | F |
| Arbor Lodging Partners, LLC UT | Accommodation & Food Services | 0 | — | F |
| Arbor Management Inc. IL | Accommodation & Food Services | 0 | — | F |
| Arbor Management Services TN | Healthcare & Social Assistance | 0 | — | F |
| Arbor Material Handling PA | Other Services | 0 | — | F |
| Arbor Material Hanlding PA | Other Services | 0 | — | F |
| Arbor Nursing and Rehab LLC. FL | Healthcare & Social Assistance | 0 | — | A |
| Arbor Oaks at Greenacres FL | Healthcare & Social Assistance | 0 | — | A |
| Arbor Oaks at Lakeland Hills FL | Healthcare & Social Assistance | 0 | — | F |
| Arbor Oaks at Tyrone FL | Healthcare & Social Assistance | 0 | — | F |
| Arbor Oaks Dental TX | Healthcare & Social Assistance | 1 | $180,000 | — |
| ARBOR OAKS HEALTHCARE AND REHAB AR | Healthcare & Social Assistance | 0 | — | A |
| Arbor Oaks Terrace OR | Healthcare & Social Assistance | 0 | — | A |
| Arbor Pros, LLC NV | Administrative & Waste Services | 0 | — | F |
| Arbor Psychology Group North Campus, PLLC MI | Healthcare & Social Assistance | 1 | $196,269 | — |
| Arbor Realty SR, Inc. NY | Real Estate | 1 | $160,000 | — |
| Arbor Research Collaborative for Health MI | Professional & Technical Services | 2 | $86,961 | — |
| Arbor Ridge NC | Real Estate | 0 | — | A |
| Arbor Ridge at Brookmeade Community NY | Healthcare & Social Assistance | 0 | — | A |
| Arbor Ridge Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Arbor Rose CT | Healthcare & Social Assistance | 0 | — | F |
| Arbor Rose Assisted Living, LLC LA | Healthcare & Social Assistance | 0 | — | A |
| Arbor Springs IA | Healthcare & Social Assistance | 0 | — | C |
| Arbor Springs Health and Rehab Center AL | Healthcare & Social Assistance | 0 | — | C |
| Arbor Springs Operations, LLC IA | Healthcare & Social Assistance | 0 | — | A |
| Arbor Terrace at Cascade GA | Healthcare & Social Assistance | 0 | — | D |
| Arbor Terrace at Crabapple GA | Healthcare & Social Assistance | 0 | — | F |
