| Bell Oak of Seneca LLC MO | Healthcare & Social Assistance | 0 | — | F |
| Bell Partners Inc. NC | Real Estate | 1 | $103,000 | A |
| BELL POTTER SECURITIES (US) LLC NY | Finance & Insurance | 1 | $178,750 | — |
| Bell Power Systems CT | Manufacturing | 0 | — | F |
| Bell Processing Inc TX | Wholesale Trade | 0 | — | F |
| Bell Products, Inc. CA | Construction | 0 | — | F |
| Bell Real Estate, Inc. OR | Real Estate | 0 | — | A |
| Bell Roof Company CA | Construction | 0 | — | F |
| Bell SPI CO | Construction | 0 | — | A |
| Bell Sports Inc. CA | Manufacturing | 0 | — | A |
| Bell Steel AZ | Manufacturing | 0 | — | A |
| BELL STEEL COMPANY FL | Manufacturing | 0 | — | C |
| Bell Studio CA | Professional & Technical Services | 1 | $105,000 | — |
| Bell Techlogix CT | Other Services | 0 | — | A |
| Bell Techlogix FL | Other Services | 0 | — | A |
| Bell Techlogix IL | Other Services | 0 | — | A |
| Bell Techlogix IN | Other Services | 0 | — | A |
| Bell Techlogix MD | Other Services | 0 | — | A |
| Bell Techlogix ND | Other Services | 0 | — | A |
| Bell Techlogix PA | Other Services | 0 | — | A |
| Bell Techlogix UT | Other Services | 0 | — | A |
| Bell Techlogix VA | Other Services | 0 | — | F |
| Bell Textron Inc. LA | Manufacturing | 0 | — | A |
| Bell Textron Inc. MD | Manufacturing | 0 | — | A |
| Bell Textron Inc. RI | Manufacturing | 0 | — | F |
| Bell Textron Inc. TN | Manufacturing | 0 | — | A |
| Bell Textron Inc. TX | Manufacturing | 0 | — | A |
| Bell Timber, Inc. WA | Manufacturing | 0 | — | F |
| Bell Tool, Inc. MI | Manufacturing | 0 | — | A |
| Bell Vault and Monument OH | Manufacturing | 0 | — | D |
| Bell Wire Communication MI | Construction | 0 | — | F |
| Bell's Brewery, Inc. MI | Manufacturing | 0 | — | D |
| Bell-Carter Foods LLC CA | Manufacturing | 0 | — | F |
| Bell-Carter Olive Company CA | — | 0 | — | — |
| Bell-Memphis, Inc. TN | Manufacturing | 0 | — | A |
| Bella Blue Water CA | Administrative & Waste Services | 0 | — | F |
| Bella Bridesmaids MN | — | 0 | — | — |
| Bella Care Hospice OH | Healthcare & Social Assistance | 0 | — | A |
| Bella Casa Service Management, LLC WA | Administrative & Waste Services | 0 | — | F |
| Bella Collina San Clemente, LLC CA | — | 0 | — | — |
| Bella Concrete Construction, LLC MI | Construction | 0 | — | A |
| Bella Construction of Key West, Inc. FL | Construction | 0 | — | C |
| Bella Coppia, LLC dba Nick & Toni's Restaurant NY | — | 0 | — | — |
| Bella Elevator IL | Manufacturing | 0 | — | F |
| Bella Fresh AZ | — | 0 | — | — |
| Bella Mia Management LP CA | Agriculture & Forestry | 0 | — | A |
| Bella Napoli Italian American Bakery of Troy NY | Manufacturing | 0 | — | A |
| Bella Nirvana Center Inc CA | Healthcare & Social Assistance | 0 | — | A |
| Bella Notte Linens CA | Manufacturing | 0 | — | A |
| Bella Stone Designs KY | Manufacturing | 0 | — | F |