| Blue Chip Tpm, LLC CA | — | 0 | — | — |
| Blue Cliff College LA | — | 0 | — | — |
| Blue Coast Insulation LLC MS | Construction | 0 | — | A |
| Blue Coat Systems, Inc. CA | — | 0 | — | — |
| Blue Commerce Inc. CA | Transportation & Warehousing | 2 | $58,240 | — |
| Blue Cord Design and Construction, LLC FL | Construction | 0 | — | A |
| Blue Corner Construction, LLC MN | Construction | 0 | — | A |
| Blue Creek Healthcare LLC OH | Healthcare & Social Assistance | 0 | — | F |
| Blue Cross & Blue Shield of Mississippi MS | Finance & Insurance | 8 | $110,482 | — |
| Blue Cross & Blue Shield of Rhode Island RI | Finance & Insurance | 3 | $191,653 | — |
| Blue Cross and Blue Shield (Palmetto) OH | — | 0 | — | — |
| Blue Cross and Blue Shield of Alabama AL | Finance & Insurance | 15 | $108,938 | — |
| Blue Cross and Blue Shield of Florida, Inc. FL | Finance & Insurance | 15 | $143,143 | — |
| Blue Cross and Blue Shield of Kansas City MO | Finance & Insurance | 1 | $131,102 | — |
| Blue Cross and Blue Shield of Kansas, Inc KS | Finance & Insurance | 1 | $80,400 | — |
| Blue Cross and Blue Shield of North Carolina NC | Finance & Insurance | 1 | $188,769 | — |
| Blue Cross Animal Hospital MI | Professional & Technical Services | 0 | — | A |
| Blue Cross Blue Shield - Eagan 2019 MN | — | 0 | — | — |
| Blue Cross Blue Shield - Virginia 2019 MN | — | 0 | — | — |
| Blue Cross Blue Shield of Massachusetts MA | Finance & Insurance | 8 | $36,347,353 | — |
| Blue Cross Blue Shield of Michigan MI | Management of Companies | 30 | $119,723 | A |
| Blue Cross Blue Shield of Michigan Mutual Insurance Company MI | Finance & Insurance | 0 | — | A |
| Blue Cross Blue Shield of Minnesota MN | Finance & Insurance | 4 | $129,657 | B |
| Blue Cross Blue Shield of NC NC | Finance & Insurance | 0 | — | A |
| Blue Cross Blue Shield of Nebraska NE | Finance & Insurance | 5 | $119,361 | A |
| Blue Cross Blue Shield of NJ NJ | — | 0 | — | — |
| Blue Cross Blue Shield of North Carolina NC | Finance & Insurance | 0 | — | A |
| Blue Cross Blue Shield of RI RI | — | 0 | — | — |
| Blue Cross Blue Shield of South Carolina SC | Finance & Insurance | 1 | $40,602 | — |
| Blue Cross of Idaho ID | — | 0 | — | — |
| Blue Cross of Idaho Health Services, Inc. ID | Finance & Insurance | 2 | $150,703 | — |
| Blue Cross/Blue Shield OK | — | 0 | — | — |
| Blue Current, Inc. CA | Professional & Technical Services | 1 | $99,187 | — |
| Blue Cypress, Inc. LA | Professional & Technical Services | 1 | $100,000 | — |
| Blue Diamond Animal Hospital NV | Professional & Technical Services | 0 | — | F |
| Blue Diamond Attachments LLC TN | Wholesale Trade | 0 | — | F |
| Blue Diamond Disposal Inc NJ | Administrative & Waste Services | 0 | — | F |
| Blue Diamond Growers CA | Manufacturing | 0 | — | F |
| Blue Diamond Industries, LLC KY | Manufacturing | 0 | — | F |
| Blue Diamond Industries, LLC TX | Manufacturing | 0 | — | F |
| Blue Diamond Mining Buckeye Mine Complex KY | — | 0 | — | — |
| Blue Diamond Steel Casting LLC MI | Manufacturing | 0 | — | F |
| Blue Diamond Villas. INC IN | Healthcare & Social Assistance | 0 | — | A |
| Blue Dot Readi Mix NC | Manufacturing | 0 | — | D |
| Blue Dot Safes CA | Manufacturing | 0 | — | A |
| Blue Dot USA, Inc. CA | Wholesale Trade | 0 | — | A |
| Blue E Management, LLC FL | Professional & Technical Services | 0 | — | F |
| Blue E Management, LLC OH | Professional & Technical Services | 0 | — | F |
| Blue Eagle Contracting, Inc. CA | Transportation & Warehousing | 0 | — | D |
| Blue Express LLC MD | Transportation & Warehousing | 0 | — | F |
