| BlueScope Recycling and Materials, LLC IN | Wholesale Trade | 0 | — | A |
| BlueScope Recycling and Materials, LLC OH | Wholesale Trade | 0 | — | A |
| BlueScope Steel North America CA | Manufacturing | 0 | — | D |
| BlueScope Steel North America Corporation MO | Manufacturing | 1 | $179,375 | — |
| Blueshift Carbon Inc. MA | Manufacturing | 2 | $140,000 | — |
| BLUESHIFT LABS, INC. CA | Information & Media | 1 | $200,304 | — |
| BlueSky Diversified Inc dba Puente Hills Ford CA | — | 0 | — | — |
| Bluesky Energy LLC DE | Real Estate | 1 | $55,000 | — |
| BlueSky Innovations Holdings, Inc. FL | Manufacturing | 0 | — | A |
| BLUESNAP, INC. MA | Professional & Technical Services | 1 | $158,004 | — |
| Bluesoft Solutions LLC NJ | Professional & Technical Services | 2 | $90,210 | — |
| BlueSpace.ai, Inc. CA | Professional & Technical Services | 1 | $200,000 | — |
| Bluespoke TX | Manufacturing | 0 | — | A |
| Bluestar USA PA | Construction | 0 | — | C |
| BlueStem 2019 MN | — | 0 | — | — |
| Bluestem Arkansas LLC dba Magna IV AR | Manufacturing | 0 | — | A |
| Bluestem Brands GA | Transportation & Warehousing | 0 | — | A |
| Bluestem Brands MN | Retail Trade | 0 | — | A |
| Bluestem Communities Management, Inc. KS | Healthcare & Social Assistance | 0 | — | F |
| Bluestem Farm and Ranch Supply, Inc KS | Retail Trade | 0 | — | F |
| Bluestem Health NE | Healthcare & Social Assistance | 0 | — | C |
| Bluestem Integrated LLC OK | Manufacturing | 0 | — | A |
| Bluestem Outdoor Services TX | Administrative & Waste Services | 0 | — | F |
| Bluestone Child and Adolescent Psychiatric Hospital OH | Healthcare & Social Assistance | 0 | — | A |
| Bluestone Communications, Inc. DE | Construction | 0 | — | A |
| Bluestone Communications, Inc. MD | Construction | 0 | — | A |
| Bluestone Communications, Inc. MI | Construction | 0 | — | A |
| Bluestone Communications, Inc. NJ | Construction | 0 | — | A |
| Bluestone Communications, Inc. OH | Construction | 0 | — | A |
| Bluestone Communications, Inc. PA | Construction | 0 | — | A |
| BLUESTONE LANE HOLDINGS LLC NY | Accommodation & Food Services | 2 | $88,500 | — |
| Bluestone Partners LLC TX | Construction | 0 | — | A |
| Bluestone Perennials OH | Retail Trade | 0 | — | A |
| Bluestone Property Management LLC IN | Real Estate | 0 | — | B |
| BlueThread Services CO | Construction | 0 | — | F |
| BlueThread Services NM | Construction | 0 | — | D |
| Bluetriton CA | Manufacturing | 0 | — | B |
| BlueTriton MA | Manufacturing | 0 | — | A |
| BlueTriton TX | Retail Trade | 0 | — | A |
| BlueTriton Brands AZ | Retail Trade | 0 | — | A |
| BlueTriton Brands CO | Manufacturing | 0 | — | A |
| BlueTriton Brands CT | Retail Trade | 0 | — | A |
| BlueTriton Brands FL | Manufacturing | 0 | — | C |
| BlueTriton Brands MA | Retail Trade | 0 | — | C |
| BlueTriton Brands MD | Retail Trade | 0 | — | D |
| BlueTriton Brands ME | Transportation & Warehousing | 0 | — | A |
| BlueTriton Brands NC | Retail Trade | 0 | — | A |
| BlueTriton Brands NJ | Retail Trade | 0 | — | B |
| BlueTriton Brands NY | Retail Trade | 0 | — | B |
| BlueTriton Brands TX | Manufacturing | 0 | — | D |
