| Bonton Department Store [aka Saks 5th Avenue, aka Saks 5th Avenue OFF 5TH] WI | - | 0 | - | - |
| Bonums Oyster Co., Inc. VA | - | 0 | - | - |
| Book Covers, Inc. NJ | - | 0 | - | - |
| Book of Mormon Broadway LLC (The Book of Mormon at The Eugene O'Neill Theatre) NY | - | 0 | - | - |
| Book Off U.S.A., Inc. CA | - | 0 | - | - |
| BookedBy Inc. TX | Information & Media | 4 | $84,000 | - |
| Bookend AI Inc. WA | Professional & Technical Services | 2 | $102,757 | - |
| Booker Independent School District TX | Educational Services | 1 | $42,280 | - |
| Booking.Com MI | - | 0 | - | - |
| Booking.com (USA) Inc WA | - | 0 | - | - |
| Booking.com (USA) Inc. NY | Administrative & Waste Services | 1 | $181,500 | - |
| Bookings.com Customer Service Center (U.S.A.), Inc. FL | - | 0 | - | - |
| Bookstore Movers LLC MD | Transportation & Warehousing | 0 | - | F |
| Boolean AI, Inc. CA | Information & Media | 1 | $178,506 | - |
| Boom Californey LLC MA | Educational Services | 1 | $220,626 | - |
| Boom Pay Inc TX | Finance & Insurance | 1 | $165,000 | - |
| Boomerang Commerce, Inc. CA | Professional & Technical Services | 1 | $308,218 | - |
| Boomerang Consulting Group LLC CA | Professional & Technical Services | 1 | $67,500 | - |
| Boomerang Corp. IA | Construction | 0 | - | F |
| BoomerangTube LLC - FM 3361 TX | - | 0 | - | - |
| Boomi Environmental LLC NJ | Professional & Technical Services | 1 | $110,000 | - |
| Boomi L.P. PA | Wholesale Trade | 13 | $165,797 | - |
| Boomtown Casino Biloxi MS | - | 0 | - | - |
| Boomtown New Orleans LA | - | 0 | - | - |
| Boon Group TX | - | 0 | - | - |
| Boondocks Food & Fun - Parker, LLC CO | Arts & Entertainment | 0 | - | F |
| Boondocks Fun Center - Northglenn, LLC CO | Arts & Entertainment | 0 | - | B |
| Boone Center, Inc. MO | Healthcare & Social Assistance | 0 | - | F |
| Boone County Government IN | Public Administration | 0 | - | C |
| Boone County Health Center NE | Healthcare & Social Assistance | 1 | $63,481 | - |
| Boone County Hospital IA | Healthcare & Social Assistance | 0 | - | C |
| Boone County Senior Citizen Services Corporation MO | Healthcare & Social Assistance | 0 | - | F |
| Boone Logistics Services, LLC TX | Transportation & Warehousing | 0 | - | F |
| Boone Memorial Hospital INC WV | Healthcare & Social Assistance | 0 | - | B |
| Boone Ridge Senior Living OR | Healthcare & Social Assistance | 0 | - | F |
| Boone Road Senior Living LLC OR | Healthcare & Social Assistance | 0 | - | F |
| Boose Aluminum Foundry Co Inc PA | Manufacturing | 0 | - | F |
| Boose at Cornwall PA | Manufacturing | 0 | - | F |
| Boost Logistics LLC FL | Transportation & Warehousing | 0 | - | C |
| Boost Pilates Houston LP TX | Arts & Entertainment | 1 | $90,000 | - |
| Boost Pilates LLC TX | Arts & Entertainment | 1 | $90,000 | - |
| Boost Robotics, Inc. MA | Professional & Technical Services | 1 | $89,419 | - |
| Boostability UT | - | 0 | - | - |
| Boosted Inc CA | - | 0 | - | - |
| Booster Fuels, Inc. CA | Wholesale Trade | 0 | - | F |
| Booster Fuels, Inc. WA | Retail Trade | 1 | $215,000 | A |
| Boot Barn, Inc. CA | Retail Trade | 1 | $140,000 | - |
| Booth Energy KY | - | 0 | - | - |
| Booth Hansen Ltd IL | Professional & Technical Services | 1 | $56,930 | - |
| Booth Newspapers MI | - | 0 | - | - |