| BESLER FOODS LLC NJ | Wholesale Trade | 2 | $126,526 | — |
| Besler Industries Inc. NE | Manufacturing | 0 | — | A |
| Bess Corp LLC TX | Manufacturing | 0 | — | A |
| BESS Remain Co. fka Powin LLC OR | — | 0 | — | — |
| Bess Test Lab CA | Professional & Technical Services | 0 | — | A |
| Bessac Inc PA | Construction | 0 | — | A |
| Besse Forest Products Group MI | Manufacturing | 0 | — | F |
| Besse Forest Products Group WI | Manufacturing | 0 | — | F |
| Bessemer Plywood Corp MI | Manufacturing | 0 | — | F |
| Besser Company CA | Manufacturing | 0 | — | F |
| Besser Company MI | Manufacturing | 0 | — | F |
| Bessire & Casenhiser, Inc. CA | Real Estate | 0 | — | A |
| Bessler Auto Parts KY | Wholesale Trade | 0 | — | F |
| Bessler Auto Parts OH | Wholesale Trade | 0 | — | A |
| Bessler's U-Pull and Save KY | Wholesale Trade | 0 | — | A |
| Best - Metropolitan Towel & Linen Supply Co. Inc. NY | — | 0 | — | — |
| Best Academy MN | Educational Services | 6 | $65,207 | — |
| Best Agency NV | Arts & Entertainment | 0 | — | C |
| Best Air Solutions FL | Construction | 0 | — | A |
| Best Asphalt, Inc. MI | Construction | 0 | — | A |
| Best Bargains Inc. WI | Wholesale Trade | 0 | — | A |
| Best Bay Apartments Inc. CA | Real Estate | 1 | $117,930 | F |
| Best Bay Apartments Inc. dba Riaz Capital CA | Real Estate | 1 | $133,350 | — |
| Best Bev, LLC NY | Manufacturing | 0 | — | C |
| Best Beverage Service GA | Wholesale Trade | 0 | — | A |
| Best Brothers Services LLC OR | Administrative & Waste Services | 0 | — | A |
| Best Buy AZ | Transportation & Warehousing | 0 | — | A |
| Best Buy CA | Transportation & Warehousing | 0 | — | F |
| Best Buy CO | Transportation & Warehousing | 0 | — | F |
| Best Buy CT | Transportation & Warehousing | 0 | — | D |
| Best Buy FL | Transportation & Warehousing | 0 | — | B |
| Best Buy GA | Transportation & Warehousing | 0 | — | C |
| Best Buy IA | — | 0 | — | — |
| Best Buy IL | Transportation & Warehousing | 0 | — | C |
| Best Buy IN | — | 0 | — | — |
| Best Buy KY | Transportation & Warehousing | 0 | — | D |
| Best Buy MA | Transportation & Warehousing | 0 | — | A |
| Best Buy MD | Transportation & Warehousing | 0 | — | F |
| Best Buy MO | Transportation & Warehousing | 0 | — | D |
| Best Buy NC | Transportation & Warehousing | 0 | — | F |
| Best Buy NJ | Transportation & Warehousing | 0 | — | F |
| Best Buy NY | Transportation & Warehousing | 0 | — | F |
| Best Buy OH | Transportation & Warehousing | 0 | — | C |
| Best Buy OK | Transportation & Warehousing | 0 | — | D |
| Best Buy TN | — | 0 | — | — |
| Best Buy TX | Transportation & Warehousing | 0 | — | D |
| Best Buy VA | Transportation & Warehousing | 0 | — | F |
| Best Buy WA | Transportation & Warehousing | 0 | — | D |
| Best Buy WI | Transportation & Warehousing | 0 | — | F |
| Best Buy (Napster Operations) CA | — | 0 | — | — |
