| Blue Lake Casino CA | Accommodation & Food Services | 0 | - | F |
| Blue Line Containers LLC NJ | - | 0 | - | - |
| Blue Line Distribution CA | Transportation & Warehousing | 0 | - | D |
| Blue Line Distribution IL | Transportation & Warehousing | 0 | - | F |
| Blue Line Distribution MI | Transportation & Warehousing | 0 | - | C |
| Blue Line Distribution OH | Transportation & Warehousing | 0 | - | D |
| Blue Line Distribution TX | Transportation & Warehousing | 0 | - | C |
| Blue Line Foodservice Distribution, Inc. MI | Manufacturing | 2 | $125,200 | - |
| 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 Lynx Media TX | - | 0 | - | - |
| Blue Martini NV | - | 0 | - | - |
| Blue Matter Consulting LLC CA | Professional & Technical Services | 3 | $149,617 | - |
| Blue Max Trucking INC NC | Transportation & Warehousing | 0 | - | B |
| Blue Max Trucking, Inc SC | Transportation & Warehousing | 0 | - | F |
| Blue Monde, LLC IA | - | 0 | - | - |
| Blue Mountain Enterprise CA | Construction | 0 | - | F |
| Blue Mountain Hospital PA | Healthcare & Social Assistance | 0 | - | F |
| Blue Mountain Hospital District OR | Healthcare & Social Assistance | 0 | - | F |
| Blue Nile, Inc. WA | Retail Trade | 1 | $62,670 | - |
| Blue Ocean INC. OR | Transportation & Warehousing | 2 | $83,540 | A |
| Blue Ocean Realty LLC MA | Real Estate | 2 | $90,907 | - |
| Blue Origin FL | Manufacturing | 0 | - | B |
| Blue Origin WA | Manufacturing | 0 | - | A |
| Blue Origin Texas, LLC TX | Manufacturing | 0 | - | D |
| Blue Origin, LLC AL | Manufacturing | 0 | - | C |
| Blue Orion CORPORATION NJ | Professional & Technical Services | 2 | $102,482 | - |
| Blue Oval SK Group/Battery Plant KY | - | 0 | - | - |
| Blue Owl Capital Holdings LLC NY | Finance & Insurance | 3 | $115,244 | - |
| Blue Panda Science LLC NM | Professional & Technical Services | 1 | $143,395 | - |
| Blue Patriot Fab NE | Manufacturing | 0 | - | F |
| Blue Planet Systems Corporation CA | Manufacturing | 1 | $82,000 | - |
| Blue Plate Catering LTD IL | Accommodation & Food Services | 0 | - | F |
| Blue Plate Oysterette LLC CA | - | 0 | - | - |
| Blue Plate Restaurant company MN | Accommodation & Food Services | 0 | - | B |
| Blue Prairie Brands NE | - | 0 | - | - |
| Blue Raven UT | - | 0 | - | - |
| Blue Ribbon Linen Supply, Inc. ID | Other Services | 0 | - | F |
| Blue Ribbon Restaurants NV | - | 0 | - | - |
| Blue Ridge Capital, L.L.C. ( White Plains) NY | - | 0 | - | - |
| Blue Ridge Capital, L.L.C. (Madison) NY | - | 0 | - | - |
| Blue Ridge Delivery LLC NC | Transportation & Warehousing | 0 | - | C |
| Blue Ridge Health Care Center NC | - | 0 | - | - |
| Blue Ridge Healthcare System NC | Healthcare & Social Assistance | 0 | - | F |
| Blue Ridge Industries Inc. VA | Manufacturing | 0 | - | F |
| Blue Ridge Log Cabins LLC SC | Manufacturing | 0 | - | F |
| Blue Ridge Medical Management Corporation TN | Healthcare & Social Assistance | 1 | $40,000 | - |
| Blue Ridge Mountain EMC GA | Utilities | 0 | - | F |
