| Benihana Lombard Corp. IL | — | 0 | — | — |
| Benihana Marina Corp. CA | — | 0 | — | — |
| Benihana Memphis Ridgelake TN | — | 0 | — | — |
| Benihana Mid town AZ | — | 0 | — | — |
| Benihana National Corp IN | — | 0 | — | — |
| Benihana National Corp OH | — | 0 | — | — |
| Benihana National Corporation VA | — | 0 | — | — |
| Benihana National of Florida Corp. FL | — | 0 | — | — |
| Benihana New York Corp. Dba Benihana Manhasset NY | — | 0 | — | — |
| Benihana New York Corp. dba Benihana New York NY | — | 0 | — | — |
| Benihana Orlando Corp. FL | — | 0 | — | — |
| Benihana Pittsburgh PA | — | 0 | — | — |
| Benihana Plymouth Meeting PA | — | 0 | — | — |
| Benihana Santa Anita Corp. CA | — | 0 | — | — |
| BENIHANA SCHAUMBURG CORP. IL | — | 0 | — | — |
| Benihana Scottsdale AZ | — | 0 | — | — |
| Benihana Westbury Corp. NY | — | 0 | — | — |
| Benihana Wheeling Corp. IL | — | 0 | — | — |
| Benihana-Houston TX | — | 0 | — | — |
| Benihana-Plano TX | — | 0 | — | — |
| Benihana-Sugarland TX | — | 0 | — | — |
| Benihana-The Woodlands TX | — | 0 | — | — |
| Benihana-Westhiemer TX | — | 0 | — | — |
| Benike Construction MN | Construction | 0 | — | C |
| Benitez Electric Inc NC | Construction | 0 | — | A |
| Benjamin Foods, LLC PA | — | 0 | — | — |
| Benjamin Franklin Plumbing KS | Construction | 0 | — | F |
| Benjamin Franklin Plumbing PA | Construction | 0 | — | F |
| BENJAMIN HARRY PEIKIN FOUNDATION, INC. MA | Other Services | 1 | $65,000 | — |
| Benjamin Moore CA | Transportation & Warehousing | 0 | — | F |
| Benjamin Moore FL | Transportation & Warehousing | 0 | — | C |
| Benjamin Moore IL | Wholesale Trade | 0 | — | D |
| Benjamin Moore MA | Manufacturing | 0 | — | D |
| Benjamin Moore MD | Transportation & Warehousing | 0 | — | D |
| Benjamin Moore & Co. AL | Manufacturing | 0 | — | A |
| Benjamin Moore & Co. NJ | Transportation & Warehousing | 7 | $157,892 | D |
| Benjamin Moore & Co. TX | Transportation & Warehousing | 0 | — | B |
| Benjamin Moore & Company NJ | Manufacturing | 0 | — | F |
| Benjamin Moore & Company NY | Manufacturing | 0 | — | F |
| Benjamin Moore and Company NJ | Manufacturing | 0 | — | D |
| Benjamin Seeman DO, LLC dba Integrative Pain Specialists VA | Healthcare & Social Assistance | 0 | — | A |
| Benjamin Seeman, DO, LLC VA | Healthcare & Social Assistance | 0 | — | A |
| Benjamin Steel Co OH | Wholesale Trade | 0 | — | D |
| Benjamin's Hope MI | Healthcare & Social Assistance | 0 | — | C |
| Benjamin's Transfer, Inc. CA | Transportation & Warehousing | 0 | — | C |
| Benjert Farms Inc WA | Agriculture & Forestry | 0 | — | F |
| Benna Auto Center, LLC WI | Retail Trade | 0 | — | A |
| BENNAMON USA NO 1 PTY LTD NY | Finance & Insurance | 1 | $324,466 | — |
| Bennett & Brosseau Roofing, Inc. IL | Construction | 0 | — | C |
| Bennett & Pless, Inc GA | Professional & Technical Services | 3 | $98,443 | — |