| Blue Line Corporation TX | Manufacturing | 0 | — | A |
| Blue Line Distribution AZ | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution CA | Transportation & Warehousing | 0 | — | D |
| Blue Line Distribution CO | Transportation & Warehousing | 0 | — | A |
| Blue Line Distribution CT | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution FL | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution GA | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution IL | Transportation & Warehousing | 0 | — | F |
| Blue Line Distribution MI | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution MN | Transportation & Warehousing | 0 | — | B |
| Blue Line Distribution MT | Transportation & Warehousing | 0 | — | A |
| Blue Line Distribution NC | Transportation & Warehousing | 0 | — | B |
| Blue Line Distribution NJ | Transportation & Warehousing | 0 | — | D |
| Blue Line Distribution OH | Transportation & Warehousing | 0 | — | D |
| Blue Line Distribution TX | Transportation & Warehousing | 0 | — | C |
| Blue Line Distribution UT | Transportation & Warehousing | 0 | — | F |
| Blue Line Distribution WA | Transportation & Warehousing | 0 | — | D |
| Blue Line Foodservice Distribution, Inc. MI | Manufacturing | 2 | $125,200 | — |
| Blue Line Insulation of ECB, LLC FL | Construction | 0 | — | A |
| BLUE LINE TRANSFER INC CA | Administrative & Waste Services | 0 | — | F |
| Blue Line Transportation OR | Transportation & Warehousing | 0 | — | D |
| Blue Lotus Software Inc VA | Professional & Technical Services | 1 | $103,210 | — |
| Blue Lotus Systems, Inc. VA | Professional & Technical Services | 6 | $116,587 | — |
| Blue Luna Fleet, Inc FL | Transportation & Warehousing | 0 | — | D |
| Blue Lynx Media TX | — | 0 | — | — |
| Blue Man Group Holdings Newco, LLC IL | Arts & Entertainment | 0 | — | B |
| Blue Man Group Holdings Newco, LLC MA | Arts & Entertainment | 0 | — | B |
| Blue Man Group Holdings Newco, LLC NV | Arts & Entertainment | 0 | — | B |
| Blue Man Group Holdings Newco, LLC NY | Arts & Entertainment | 0 | — | D |
| Blue Marble Cocktails, Inc IN | Manufacturing | 0 | — | C |
| Blue Marble Environmental LLC IA | Construction | 0 | — | F |
| Blue Martini NV | — | 0 | — | — |
| Blue Matter Consulting LLC CA | Professional & Technical Services | 3 | $149,617 | — |
| Blue Max Transport, Inc. NC | Transportation & Warehousing | 0 | — | A |
| BLUE MAX TRUCKING INC GA | Transportation & Warehousing | 0 | — | F |
| BLUE MAX TRUCKING INC NC | Transportation & Warehousing | 0 | — | B |
| Blue Max Trucking, Inc SC | Transportation & Warehousing | 0 | — | F |
| Blue Metric Group Management LLC WY | Real Estate | 0 | — | A |
| Blue Monde, LLC IA | — | 0 | — | — |
| Blue Moon Services, LLC CA | Administrative & Waste Services | 0 | — | A |
| Blue Moose of Boulder CO | Manufacturing | 0 | — | F |
| Blue Moose Pizza Beaver Creek, LLC CO | Accommodation & Food Services | 0 | — | A |
| Blue Moose Pizza Vail, LLC CO | Accommodation & Food Services | 0 | — | F |
| Blue Mountain Care LLC MD | Retail Trade | 0 | — | A |
| Blue Mountain Electric, Inc. WA | Construction | 0 | — | D |
| Blue Mountain Enterprise CA | Construction | 0 | — | F |
| Blue Mountain Golf Course PA | Arts & Entertainment | 0 | — | A |
| Blue Mountain Heart to Heart WA | Other Services | 0 | — | A |
| Blue Mountain Hospital PA | Healthcare & Social Assistance | 0 | — | F |
| Blue Mountain Hospital District OR | Healthcare & Social Assistance | 0 | — | F |
