| Borderworx Logistics LLC NY | Transportation & Warehousing | 0 | — | C |
| Bordner Home Improvement MO | Construction | 0 | — | A |
| Boreal Property Management WY | Real Estate | 0 | — | A |
| Boreal Ridge Corporation CA | Accommodation & Food Services | 0 | — | F |
| Borealid Breads ME | Manufacturing | 0 | — | A |
| Borealis NJ | Manufacturing | 0 | — | F |
| Borealis Compounds Inc. NC | Manufacturing | 0 | — | C |
| Boreas Campers CO | Manufacturing | 0 | — | F |
| Borehole Seismic, LLC TX | Professional & Technical Services | 2 | $186,368 | — |
| Borenstein Caterers, Inc. NY | — | 0 | — | — |
| Borets U.S. Inc OK | Manufacturing | 0 | — | B |
| Borets U.S. Inc - Midland TX | Manufacturing | 0 | — | D |
| Borets U.S. Inc - Tulsa OK | Mining & Extraction | 0 | — | A |
| Borets US Bakersfield CA | Manufacturing | 0 | — | A |
| Borets US Inc OK | Manufacturing | 0 | — | F |
| BOREWORXX, LLC OK | Construction | 0 | — | A |
| Borg Indak, Inc. WI | Manufacturing | 0 | — | A |
| Borg Warner IN | Professional & Technical Services | 0 | — | A |
| Borger Country Club TX | Arts & Entertainment | 0 | — | A |
| Borger I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Borger Mgmt DC | Real Estate | 0 | — | C |
| Borgers OH | Wholesale Trade | 0 | — | F |
| Borgers SC | Wholesale Trade | 0 | — | D |
| Borgers Ohio Inc OH | Manufacturing | 0 | — | F |
| BORGERS USA AL | — | 0 | — | — |
| BORGESS GARDENS MI | Healthcare & Social Assistance | 0 | — | F |
| Borghi USA, Inc. IA | Manufacturing | 0 | — | F |
| BorgWarner IL | Manufacturing | 0 | — | D |
| BorgWarner MI | Manufacturing | 0 | — | C |
| BorgWarner NC | Manufacturing | 0 | — | A |
| BorgWarner Dixon LLC IL | Manufacturing | 4 | $87,651 | A |
| Borgwarner Inc. IN | Manufacturing | 0 | — | B |
| BorgWarner Ithaca LLC MI | Manufacturing | 1 | $118,934 | — |
| BorgWarner Ithaca LLC NY | Manufacturing | 0 | — | D |
| BorgWarner Morse TEC NY | — | 0 | — | — |
| BorgWarner Morse TEC/Powdered Metal Operation (PMO) NY | — | 0 | — | — |
| BorgWarner Noblesville LLC IN | Manufacturing | 12 | $107,209 | — |
| BorgWarner PDS IN | — | 0 | — | — |
| BorgWarner PDS (USA) Inc. MI | Manufacturing | 19 | $103,345 | — |
| BorgWarner PDS Revised IN | — | 0 | — | — |
| BorgWarner Transmission Products LLC IL | Administrative & Waste Services | 0 | — | F |
| BorgWarner Transmission Products, LLC MI | Manufacturing | 3 | $128,640 | — |
| Boricua Delivery LLC PA | Transportation & Warehousing | 0 | — | C |
| Boriken Neighborhood Health Center, East Harlem Council for Human Services, Inc. NY | — | 0 | — | — |
| Boring & Tunneling Co. of America, LLC TX | Construction | 0 | — | B |
| Borinquen Bilingual School & Sport Development DC | Educational Services | 0 | — | C |
| Borjon Vineyard and Labor Services CA | Agriculture & Forestry | 0 | — | A |
| Borla Performance Industries CA | Manufacturing | 0 | — | A |
| Borla Performance Industries TN | Manufacturing | 0 | — | F |
| Borlase Plumbing Company NV | Construction | 0 | — | F |
