| Calpine Corporation TX | Utilities | 10 | $145,281 | F |
| CalPlant LLC CA | - | 0 | - | - |
| CalPortland AZ | Manufacturing | 0 | - | D |
| CalPortland CA | Manufacturing | 0 | - | F |
| CalPortland NV | Manufacturing | 0 | - | F |
| CalPortland WA | Manufacturing | 0 | - | F |
| CalPortland Cement Company CA | Manufacturing | 0 | - | F |
| Calsoft Labs Inc. CA | Professional & Technical Services | 8 | $131,235 | - |
| Calsoft Labs, Inc PA | Professional & Technical Services | 2 | $115,000 | - |
| CalSoft Private Limited CA | Information & Media | 3 | $164,605 | - |
| Calson Industries WA | Manufacturing | 0 | - | C |
| Calsonic Kansei North America MS | - | 0 | - | - |
| CALTEK Solutions Inc. CA | Professional & Technical Services | 2 | $102,588 | - |
| Caltrol Inc. NV | Wholesale Trade | 1 | $157,123 | A |
| Calumet Electronics Corporation MI | Manufacturing | 0 | - | F |
| Calumet GP, LLC IN | Manufacturing | 3 | $133,668 | - |
| Calumet Montana Refining MT | Manufacturing | 0 | - | C |
| Calumet Specialty Products Partners, L.P. IN | Manufacturing | 1 | $137,405 | - |
| Calusa Habour FL | Healthcare & Social Assistance | 0 | - | F |
| Calvary Chapel Church, Inc FL | - | 0 | - | - |
| Calvary Chapel of Costa Mesa CA | - | 0 | - | - |
| Calvary Design Team, Inc. NY | Manufacturing | 1 | $128,000 | - |
| Calvary International Mission MP | Educational Services | 1 | $42,640 | - |
| Calvary Murrieta Christian School CA | - | 0 | - | - |
| Calvert Internal Medicine MD | Healthcare & Social Assistance | 0 | - | - |
| Calvert Investments, Inc. MD | - | 0 | - | - |
| CalvertHealth System MD | Healthcare & Social Assistance | 0 | - | F |
| Calvery Staffing AZ | - | 0 | - | - |
| Calvin Klein, Inc. NY | Professional & Technical Services | 1 | $180,000 | - |
| Calvin Klein, Inc. (39th Street) NY | - | 0 | - | - |
| Calvin Klein, Inc. (39th Street) (Corporate Office) NY | - | 0 | - | - |
| Calvin Klein, Inc. (Madison Ave) NY | - | 0 | - | - |
| Calvin Maintenance Inc. NJ | Construction | 0 | - | F |
| Calvin University MI | Educational Services | 1 | $67,930 | - |
| Calvo Enterprises, Incorporated MP | Retail Trade | 1 | $35,360 | - |
| Calypso Soft Inc. IL | Professional & Technical Services | 1 | $130,250 | - |
| Calyxo, Inc. CA | Manufacturing | 1 | $162,000 | - |
| CAM Industrial Solutions TN | Construction | 0 | - | A |
| CAM Industrial Solutions US M&T Inc. OH | - | 0 | - | - |
| CAM Mining LLC KY | - | 0 | - | - |
| CAM-BAS Inc. CA | - | 0 | - | - |
| Camaco llc NE | Manufacturing | 0 | - | F |
| Camaco Lorain Manufacturer OH | Manufacturing | 0 | - | F |
| Camano Island Fore Rescue WA | Public Administration | 0 | - | D |
| Camarena Health CA | Healthcare & Social Assistance | 6 | $202,669 | A |
| Camarillo Harvesting, L.P. CA | - | 0 | - | - |
| Camarillo Harvesting, LLC CA | Agriculture & Forestry | 0 | - | B |
| Camas Ridge Rehabilitation Center LLC OR | Healthcare & Social Assistance | 0 | - | F |
| CAMBA, Inc.- LTW at Brooklyn Bridge Academy NY | - | 0 | - | - |
| CAMBA, Inc.- LTW at Cascades High School NY | - | 0 | - | - |
