| Benihana International Inc, dba Benihana Torrance CA | - | 0 | - | - |
| Benihana Las Colinas TX | - | 0 | - | - |
| Benihana Las Vegas Corp. NV | - | 0 | - | - |
| Benihana Lombard Corp. IL | - | 0 | - | - |
| Benihana Marina Corp. CA | - | 0 | - | - |
| Benihana Memphis Ridgelake TN | - | 0 | - | - |
| Benihana Mid town AZ | - | 0 | - | - |
| Benihana National Corp IN | - | 0 | - | - |
| Benihana National Corp OH | - | 0 | - | - |
| Benihana National Corporation VA | - | 0 | - | - |
| Benihana National of Florida Corp. FL | - | 0 | - | - |
| Benihana New York Corp. Dba Benihana Manhasset NY | - | 0 | - | - |
| Benihana New York Corp. dba Benihana New York NY | - | 0 | - | - |
| Benihana Orlando Corp. FL | - | 0 | - | - |
| Benihana Pittsburgh PA | - | 0 | - | - |
| Benihana Plymouth Meeting PA | - | 0 | - | - |
| Benihana Santa Anita Corp. CA | - | 0 | - | - |
| Benihana Schaumburg CORP. IL | - | 0 | - | - |
| Benihana Scottsdale AZ | - | 0 | - | - |
| Benihana Westbury Corp. NY | - | 0 | - | - |
| Benihana Wheeling Corp. IL | - | 0 | - | - |
| Benihana-Houston TX | - | 0 | - | - |
| Benihana-Plano TX | - | 0 | - | - |
| Benihana-Sugarland TX | - | 0 | - | - |
| Benihana-The Woodlands TX | - | 0 | - | - |
| Benihana-Westhiemer TX | - | 0 | - | - |
| Benjamin Foods, LLC PA | - | 0 | - | - |
| Benjamin Harry Peikin Foundation, INC. MA | Other Services | 1 | $65,000 | - |
| Benjamin Moore & Co. NJ | Transportation & Warehousing | 7 | $157,892 | D |
| Benjamin Moore and Company NJ | Manufacturing | 0 | - | D |
| Benjamin Steel Co OH | Wholesale Trade | 0 | - | D |
| Benjamin's Transfer, Inc. CA | Transportation & Warehousing | 0 | - | C |
| Bennamon USA No 1 Pty LTD NY | Finance & Insurance | 1 | $324,466 | - |
| Bennett & Pless, Inc GA | Professional & Technical Services | 3 | $98,443 | - |
| Bennett Bros Inc. CA | - | 0 | - | - |
| Bennett County Hospital & Nursing Home SD | Healthcare & Social Assistance | 0 | - | - |
| Bennett Family of Companies TX | Transportation & Warehousing | 0 | - | A |
| Bennett Lumber Products, Inc. ID | Manufacturing | 0 | - | F |
| Bennett Machine and Fabricating, Inc. IA | - | 0 | - | - |
| Bennington College VT | Educational Services | 3 | $61,929 | - |
| Benny's RI | - | 0 | - | - |
| Benny's Burritos INC NY | - | 0 | - | - |
| Benore Logistic Systems, Inc GA | Transportation & Warehousing | 0 | - | F |
| Benore Logistic Systems, Inc. KY | - | 0 | - | - |
| Benore Logistic Systems, Inc. SC | Transportation & Warehousing | 0 | - | B |
| Bensenville Hospitality, Inc. IL | Accommodation & Food Services | 1 | $71,968 | - |
| Benson Hill Ingredients IA | Manufacturing | 0 | - | F |
| Benson Hospital MN | Healthcare & Social Assistance | 0 | - | F |
| Benson Hotel OR | - | 0 | - | - |
| Benson House, Inc. CA | - | 0 | - | - |