| Atlas Organics TN | Manufacturing | 0 | — | F |
| Atlas Organics TX | Manufacturing | 0 | — | F |
| Atlas Organics WA | Manufacturing | 0 | — | F |
| Atlas Painting and Sheeting Corp. NY | Construction | 0 | — | F |
| Atlas Pallet Corp RI | Manufacturing | 0 | — | F |
| Atlas Paving Company OK | Construction | 0 | — | C |
| Atlas Peat & Soil FL | Manufacturing | 0 | — | D |
| Atlas Performance Industries, Inc. CA | Manufacturing | 0 | — | F |
| Atlas Pharmaceuticals, Inc. AZ | Wholesale Trade | 0 | — | D |
| Atlas Plumbing Inc NV | Construction | 0 | — | A |
| Atlas Plumbing LLC VA | Construction | 0 | — | F |
| Atlas Plumbing, LLC. WA | Construction | 0 | — | F |
| Atlas Power Group LLC MT | Information & Media | 0 | — | F |
| Atlas Power Group LLC ND | Information & Media | 0 | — | F |
| ATLAS PREDICTION CONTROL, LLC WV | Professional & Technical Services | 1 | $132,999 | — |
| Atlas Products, LLC ID | Manufacturing | 0 | — | D |
| Atlas Public Policy LLC DC | Professional & Technical Services | 1 | $97,000 | — |
| Atlas Pulp Molded Products MA | Manufacturing | 0 | — | A |
| Atlas Pumping Co Inc NM | Administrative & Waste Services | 0 | — | F |
| Atlas Putty Products Company IL | Manufacturing | 0 | — | F |
| Atlas Renewable Energy USA LLC FL | Professional & Technical Services | 2 | $225,000 | — |
| Atlas Residential and Commercial Services CT | Construction | 0 | — | F |
| Atlas Restoration LLC IL | Construction | 0 | — | F |
| Atlas RFID Solutions Store LLC AL | Wholesale Trade | 0 | — | A |
| Atlas Roofing IL | Manufacturing | 0 | — | A |
| Atlas Roofing MO | Manufacturing | 0 | — | A |
| Atlas Roofing OH | Manufacturing | 0 | — | B |
| Atlas Roofing PA | Manufacturing | 0 | — | F |
| Atlas Roofing VA | Manufacturing | 0 | — | A |
| Atlas Roofing Corp AZ | Manufacturing | 0 | — | B |
| Atlas Roofing Corporation CO | Manufacturing | 0 | — | C |
| Atlas Roofing Corporation GA | Manufacturing | 0 | — | A |
| Atlas Roofing Corporation IA | Manufacturing | 0 | — | C |
| Atlas Roofing Corporation MS | Manufacturing | 0 | — | A |
| Atlas Roofing Corporation NV | Manufacturing | 0 | — | F |
| Atlas Roofing Corporation OK | Construction | 0 | — | C |
| ATLAS ROOFING CORPORATION TX | Manufacturing | 0 | — | C |
| Atlas Roofing Corporation UT | Manufacturing | 0 | — | A |
| Atlas Roofing Corporation WI | Manufacturing | 0 | — | A |
| Atlas Sales Inc. MI | Wholesale Trade | 0 | — | A |
| Atlas Securitized Products Partners, L.P. NY | Finance & Insurance | 1 | $200,000 | — |
| Atlas Senior Living AL | Healthcare & Social Assistance | 0 | — | F |
| Atlas Senior Living FL | Healthcare & Social Assistance | 0 | — | D |
| Atlas Senior Living GA | Healthcare & Social Assistance | 0 | — | F |
| Atlas Sign Industries of FLA, LLC FL | Manufacturing | 0 | — | D |
| Atlas Sign Industries of FLA, LLC TX | Manufacturing | 0 | — | F |
| Atlas Sign Industries of NC NC | Manufacturing | 0 | — | C |
| Atlas Steel OH | Construction | 0 | — | F |
| Atlas Steel Erectors, LLC VA | Construction | 0 | — | A |
| Atlas Support, Inc. CA | Information & Media | 1 | $180,960 | — |