| Belk-Dallas Galleria TX | — | 0 | — | — |
| Belkin International, Inc. CA | Wholesale Trade | 0 | — | A |
| Belkin International, Inc. IN | Transportation & Warehousing | 0 | — | B |
| Belkorp Ag CA | Wholesale Trade | 0 | — | A |
| Bell & Associates Construction, LLC TN | Construction | 0 | — | F |
| BELL & BELL AUTOMOTIVE IN SC | Retail Trade | 0 | — | A |
| Bell & Blaire LLC OH | Construction | 0 | — | F |
| Bell & Evans PA | Administrative & Waste Services | 0 | — | B |
| Bell & Howell LLC NC | Manufacturing | 0 | — | A |
| Bell & Lowe LLC VA | Transportation & Warehousing | 0 | — | A |
| Bell and Carlson KS | Manufacturing | 0 | — | A |
| Bell and Sons Trucking Co Inc MS | Transportation & Warehousing | 0 | — | A |
| Bell Architects Inc CA | Professional & Technical Services | 2 | $97,500 | — |
| Bell BCI, LLC MD | Construction | 0 | — | A |
| Bell BCI, LLC VA | Construction | 0 | — | A |
| Bell Bros Steel, Inc. CA | Manufacturing | 0 | — | F |
| Bell Bros. Plumbing, Heating and Air CA | Construction | 0 | — | F |
| Bell Brothers Heating and Air, Inc CA | Construction | 0 | — | F |
| Bell Business Development LLC PA | Transportation & Warehousing | 0 | — | F |
| Bell Care Pharmacy Group Inc TX | Retail Trade | 2 | $52,811 | — |
| Bell Container Corp. NJ | Manufacturing | 0 | — | F |
| Bell Contractors Inc TX | Construction | 0 | — | F |
| Bell County Glass Company Inc TX | Construction | 0 | — | A |
| BELL COURT GARDENS AZ | Healthcare & Social Assistance | 0 | — | F |
| Bell Cow Heating & Cooling NC | Construction | 0 | — | F |
| Bell Electrical Contractors, Inc. (St. Louis) MO | Construction | 0 | — | B |
| Bell Equipment Inc ID | Wholesale Trade | 0 | — | A |
| Bell Flatirons CO | Real Estate | 0 | — | F |
| Bell Flavors and Fragrances IL | Manufacturing | 0 | — | F |
| Bell Flavors and Fragrances NY | Manufacturing | 0 | — | F |
| Bell Gardens Mcdonald'S CA | — | 0 | — | — |
| Bell Helicopter-Arlington TX | — | 0 | — | — |
| Bell Helicopter-Aviator Way TX | — | 0 | — | — |
| Bell Helicopter-Bell Helicopter Blvd. TX | — | 0 | — | — |
| Bell Helicopter-High River Rd. TX | — | 0 | — | — |
| Bell Helicopter-Highway 360 TX | — | 0 | — | — |
| Bell Helicopter-S Norwood TX | — | 0 | — | — |
| Bell Inc. OH | Manufacturing | 0 | — | F |
| Bell Inc. SD | Manufacturing | 0 | — | B |
| Bell Incorporated TN | Construction | 0 | — | A |
| BELL INFO SOLUTIONS LLC DE | Professional & Technical Services | 20 | $108,854 | — |
| Bell Laboratories, Inc. WI | Manufacturing | 0 | — | F |
| Bell Litho IL | Manufacturing | 0 | — | D |
| Bell Lumber & Pole Company NE | Manufacturing | 0 | — | F |
| Bell Lumber & Pole Company WI | Manufacturing | 0 | — | F |
| Bell Lumber & Pole Company - Washington WA | Manufacturing | 0 | — | F |
| BELL LUMBER AND POLE CO MN | Manufacturing | 0 | — | F |
| Bell Machine Company, Inc. LA | Manufacturing | 0 | — | F |
| Bell Mechanical Services LLC TX | Construction | 0 | — | B |
| Bell Nursery USA, LLC MD | — | 0 | — | — |
