| Berkshire Car Company MA | Retail Trade | 0 | — | F |
| Berkshire Corporation MA | Administrative & Waste Services | 0 | — | A |
| Berkshire Corporation NC | Manufacturing | 0 | — | D |
| Berkshire County Arc, Inc. MA | Healthcare & Social Assistance | 0 | — | F |
| Berkshire Custom Coating, Inc. MA | Manufacturing | 0 | — | F |
| Berkshire Faculty Services, Inc. MA | Healthcare & Social Assistance | 1 | $328,307 | — |
| Berkshire Family And Individual Resources, Inc MA | Healthcare & Social Assistance | 0 | — | F |
| Berkshire Family YMCA MA | Arts & Entertainment | 0 | — | A |
| Berkshire Farm Center & Services for Youth NY | Healthcare & Social Assistance | 0 | — | F |
| Berkshire Food Co-op MA | Retail Trade | 0 | — | F |
| Berkshire Grey PA | Manufacturing | 0 | — | A |
| BERKSHIRE GREY INC. MA | Professional & Technical Services | 10 | $135,892 | A |
| Berkshire Hathaway CO | Wholesale Trade | 0 | — | F |
| berkshire hathaway FL | Real Estate | 0 | — | A |
| Berkshire Hathaway NJ | Manufacturing | 0 | — | A |
| Berkshire Hathaway Spec. Concierge, LLC FL | — | 0 | — | — |
| Berkshire Hathaway Specialty Insurance Company MA | Finance & Insurance | 1 | $260,000 | — |
| Berkshire Hathoway TX | Manufacturing | 0 | — | A |
| Berkshire Health Systems MA | Healthcare & Social Assistance | 1 | $55,952 | — |
| Berkshire Investments, LLC DBA Chicago Extruded Metals IL | Manufacturing | 0 | — | F |
| BERKSHIRE LOCAL SCHOOLS OH | Transportation & Warehousing | 0 | — | A |
| Berkshire Manufactured Products MA | Manufacturing | 0 | — | D |
| Berkshire Medical Center MA | Healthcare & Social Assistance | 8 | $364,978 | — |
| BERKSHIRE NURSING HOME NY | Healthcare & Social Assistance | 0 | — | F |
| Berkshire Precision Tool, LLC MA | Manufacturing | 0 | — | D |
| Berkshire Refrigerated Warehousing, LLC IL | Transportation & Warehousing | 0 | — | A |
| Berkshire Retirement Home, Inc. MA | Healthcare & Social Assistance | 0 | — | F |
| Berkshire Sterile Manufacturing, LLC MA | Manufacturing | 1 | $80,000 | — |
| Berkshire Welco, LLC d/b/a The Pass MA | Retail Trade | 0 | — | A |
| Berlin Board of Edcuation CT | Educational Services | 0 | — | A |
| Berlin Board of Education CT | Educational Services | 0 | — | D |
| Berlin Gardens LLC OH | Manufacturing | 0 | — | A |
| Berlin Grande Hotel, LLC OH | Accommodation & Food Services | 0 | — | A |
| Berlin Hotel Operating MA | Accommodation & Food Services | 0 | — | F |
| Berlin Metals IN | Wholesale Trade | 0 | — | F |
| Berlin Nursing and Rehabilitation Center MD | Healthcare & Social Assistance | 0 | — | F |
| Berlin Public Schools CT | Educational Services | 0 | — | A |
| Berlon Industries, LLC WI | Manufacturing | 0 | — | F |
| BERMAN BROS INC FL | Wholesale Trade | 0 | — | C |
| Bermex FL | Administrative & Waste Services | 0 | — | B |
| Bermex GA | Administrative & Waste Services | 0 | — | F |
| Bermex OH | Administrative & Waste Services | 0 | — | F |
| Bermex Tampa FL FL | Administrative & Waste Services | 0 | — | F |
| Bermingham Controls, Inc. CA | Wholesale Trade | 0 | — | C |
| Bermo, Inc MN | Manufacturing | 0 | — | F |
| Bermuda Landscape & Design, Inc. FL | Administrative & Waste Services | 0 | — | B |
| Bermuda Village NC | Healthcare & Social Assistance | 0 | — | F |
| Bermudez,Longo,Diaz-Masso,LLC PR | Construction | 0 | — | A |
| Bernalillo Public Schools NM | Educational Services | 2 | $74,354 | — |
| BERNARD BUILDING CENTER INC MI | Retail Trade | 0 | — | D |
