| Big Dog Delivery FL | Transportation & Warehousing | 0 | — | C |
| Big Dog Drilling, LLC TX | Construction | 0 | — | F |
| BIG DOT OF HAPPINESS WI | Manufacturing | 0 | — | F |
| Big Dutchman Inc MI | Manufacturing | 0 | — | F |
| Big E's Foodland, Inc. MA | Retail Trade | 0 | — | A |
| BIG EASY BLENDS LA | Manufacturing | 0 | — | C |
| Big Easy Bucha LA | Manufacturing | 0 | — | F |
| Big Easy Confections LA | Manufacturing | 0 | — | D |
| Big Fish TX | Other Services | 0 | — | A |
| Big Fish Entertainment NY | Information & Media | 0 | — | F |
| Big Fish Games, Inc. WA | Information & Media | 1 | $247,000 | — |
| BIG FISH HOLDINGS LLC FL | Administrative & Waste Services | 0 | — | A |
| Big Fish Logistics LLC NC | Transportation & Warehousing | 0 | — | F |
| Big Fish Restaurant Group DE | — | 0 | — | — |
| Big Foot Union High School WI | Educational Services | 0 | — | A |
| Big G Express Inc TN | Transportation & Warehousing | 0 | — | C |
| Big G Steel LLC TX | Other Services | 0 | — | A |
| Big Game 2019 MN | — | 0 | — | — |
| Big Geys NY | Wholesale Trade | 0 | — | F |
| Big Geyser Inc NY | Transportation & Warehousing | 0 | — | B |
| Big Green Cleaning Company CA | Administrative & Waste Services | 0 | — | B |
| Big Greens Lawn Service and SnowPlowing OH | Administrative & Waste Services | 0 | — | A |
| Big Heart Pet Brands PA | Manufacturing | 0 | — | D |
| Big Horn Cooperative Marketing Assn WY | Retail Trade | 0 | — | F |
| Big Horn Cooperative Marketing Assn- Greybull Hardware WY | Retail Trade | 0 | — | A |
| Big Horn Cooperative Marketing Association WY | Wholesale Trade | 0 | — | A |
| Big Horn Hospital Association MT | Healthcare & Social Assistance | 0 | — | D |
| Big Horn Masonry, Inc CO | Construction | 0 | — | F |
| Big Horn Tire Inc WY | Retail Trade | 0 | — | A |
| Big Horn Wireline, LLC MT | Mining & Extraction | 0 | — | A |
| Big Huge Games MD | — | 0 | — | — |
| BIG INCH FABRICATORS & CONSTRUCTION, INC IN | Manufacturing | 0 | — | A |
| Big Iron Oilfield Services, Inc. OK | Manufacturing | 0 | — | F |
| Big Island Candies HI | — | 0 | — | — |
| Big Island Electric, Inc. HI | Construction | 0 | — | A |
| Big Island Energy Company, LLC HI | Wholesale Trade | 0 | — | A |
| Big Island Housing Foundation HI | Real Estate | 0 | — | A |
| Big Island Mechanical & Construction, LLC HI | Construction | 0 | — | F |
| Big Island Toyota HI | — | 0 | — | — |
| BIG JOHNS BUILDING SUPPLY LLC CO | Retail Trade | 0 | — | A |
| Big Johnson Construction CO | Construction | 0 | — | C |
| Big Kmart Store #03201 (Kmart Corporation - Sears Holdings) NY | — | 0 | — | — |
| Big L Lumber MI | Retail Trade | 0 | — | A |
| Big Lakes Developmental Center, Inc. KS | Healthcare & Social Assistance | 0 | — | F |
| Big Lick LLC FL | Arts & Entertainment | 0 | — | F |
| Big Lift, LLC IL | Manufacturing | 1 | $180,000 | — |
| Big Lots AL | Retail Trade | 0 | — | A |
| Big Lots AR | Retail Trade | 0 | — | A |
| Big Lots AZ | Retail Trade | 0 | — | A |
| Big Lots CA | Retail Trade | 0 | — | C |
