| Boralex Hydro Operations Inc NY | Utilities | 0 | — | A |
| Boralex Inc. NY | Utilities | 0 | — | A |
| Borax Paper Products, Inc NY | — | 0 | — | — |
| Borbon, inc. CA | Construction | 0 | — | F |
| Borchers Americas Inc. PA | Manufacturing | 0 | — | A |
| Borchers Sheet Metal LLC IN | Construction | 0 | — | F |
| Bordeaux Construction Company, INC. NC | Construction | 0 | — | A |
| Bordelon Marine LA | Transportation & Warehousing | 0 | — | A |
| Borden & Remington MA | Wholesale Trade | 0 | — | A |
| Borden Dairy FL | — | 0 | — | — |
| Borden Dairy SC | — | 0 | — | — |
| Borden Dairy Company of Madisonville, LLC d/b/a Goldenrod Dairy KY | — | 0 | — | — |
| Borden Dairy Company, LLC. (Cowarts Alabama) AL | Manufacturing | 0 | — | F |
| Borden-Henryville School Corporation IN | Educational Services | 0 | — | C |
| Border Apparel Inc. TX | Manufacturing | 0 | — | F |
| Border Apparel Laundry LTD TX | Manufacturing | 0 | — | A |
| Border Bros., Co. dba alphabroder CA | — | 0 | — | — |
| BORDER CONCEPTS NV | Transportation & Warehousing | 0 | — | F |
| Border Construction ND | Construction | 0 | — | F |
| Border Grill Santa Monica, LP CA | — | 0 | — | — |
| BORDER PALLETS, INC. TX | Manufacturing | 0 | — | F |
| Border Sheet Metal & Heating Hvac LLC ID | Construction | 0 | — | A |
| Border States Industries MN | Wholesale Trade | 0 | — | C |
| Border States Industries MO | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc AZ | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc CO | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc IA | Wholesale Trade | 0 | — | F |
| Border States Industries, Inc IL | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc MT | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc NM | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc SC | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc TN | Wholesale Trade | 0 | — | C |
| Border States Industries, Inc TX | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc WI | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc. FL | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc. MS | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc. NC | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc. ND | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc. NE | Wholesale Trade | 0 | — | A |
| Border States Industries, Inc. SD | Wholesale Trade | 0 | — | B |
| Border States Industries, Inc. UT | Wholesale Trade | 0 | — | C |
| Border TM Ind. Inc DBA Xceed Resources TX | Administrative & Waste Services | 0 | — | F |
| Border TM Industries DBA Xceed TX | Administrative & Waste Services | 0 | — | A |
| Borderfree, Inc. NY | Other Services | 1 | $117,333 | — |
| Borderland Construction Company AZ | Construction | 0 | — | F |
| Borderless Distribution, LLC KY | Retail Trade | 0 | — | C |
| Borders MS | — | 0 | — | — |
| Borders Distribution Center PA | — | 0 | — | — |
| Borders Group, Inc. CA | — | 0 | — | — |
| Borderview Rehab & Living Center ME | Healthcare & Social Assistance | 0 | — | A |
