| Comfort Systems USA, Inc. (Syracuse) NY | - | 0 | - | - |
| Comfort Temp Company FL | Construction | 0 | - | F |
| Comfort Window Co. Inc. NY | Manufacturing | 0 | - | F |
| Comfortable Care Dental Health Professionals, PA IL | Healthcare & Social Assistance | 1 | $140,000 | - |
| Comfortliv LLC MO | Professional & Technical Services | 1 | $86,000 | - |
| Comgen America, Inc AL | Professional & Technical Services | 1 | $79,040 | - |
| Comision De Juegos Gobierno De Puerto Rico PR | Arts & Entertainment | 0 | - | F |
| Comity, Inc. NY | Finance & Insurance | 1 | $150,000 | - |
| Comlux IN | - | 0 | - | - |
| Comma.ai, Inc. CA | Professional & Technical Services | 4 | $114,750 | - |
| Commanche Peak Nuclear Power Plant TX | - | 0 | - | - |
| Command Decisions Systems and Solutions, Inc CDS 2 NC | - | 0 | - | - |
| Command Medical Products FL | Manufacturing | 0 | - | F |
| Command Performance, LLC MA | Information & Media | 1 | $105,747 | - |
| Command Security Corp. d/b/a Aviation Safeguards NY | - | 0 | - | - |
| Command Security Corporation NJ | - | 0 | - | - |
| Command Security Corporation (FedEx Express contract at JFK Int'l Airport) NY | - | 0 | - | - |
| Command Security Corporation (for Niagara Frontier Transportation Authority) - Cheektowaga NY | - | 0 | - | - |
| Command Security Corporation (for Niagara Frontier Transportation Authority) - Wheatfield NY | - | 0 | - | - |
| Command Security Corporation (with United Airlines @ LaGuardia Airport) NY | - | 0 | - | - |
| Command Security Service LP at Google/Bayview CA | - | 0 | - | - |
| Command Web Missouri MO | Manufacturing | 0 | - | F |
| Command Web Offset Co. NJ | - | 0 | - | - |
| Commander's Palace LA | - | 0 | - | - |
| CommandLink LLC WA | Information & Media | 1 | $118,500 | - |
| Commcare Specialty Pharmacy FL | - | 0 | - | - |
| Commerce Corporation MD | - | 0 | - | - |
| Commerce Corporation MI | - | 0 | - | - |
| Commerce Distribution Center, LLC CA | - | 0 | - | - |
| Commerce Distribution Company, LLC CA | - | 0 | - | - |
| Commerce Fabric, Inc. WA | Professional & Technical Services | 3 | $221,133 | - |
| Commerce Park PA | Manufacturing | 0 | - | C |
| Commerce.com US, Inc. TX | Information & Media | 4 | $211,198 | - |
| Commercecx, INC. NC | Professional & Technical Services | 4 | $97,868 | - |
| Commercial Aircraft Painting Services L OR | - | 0 | - | - |
| Commercial Casework Inc. CA | - | 0 | - | - |
| Commercial Cleaning Corp. NJ | Administrative & Waste Services | 0 | - | F |
| Commercial Cleaning Systems Holdings LLC AZ | Administrative & Waste Services | 0 | - | F |
| Commercial Cleaning Systems Holdings LLC CA | Administrative & Waste Services | 0 | - | F |
| Commercial Contracting Corporation MI | Construction | 0 | - | C |
| Commercial Coolants Inc dba Design Air Systems TX | Construction | 0 | - | F |
| Commercial Custom Seating & Upholstery CA | Manufacturing | 0 | - | F |
| Commercial Industrial Corp FL | Construction | 0 | - | A |
| Commercial Lending Advisors NY | Professional & Technical Services | 1 | $59,051 | - |
| Commercial Lumber and Pallet CA | Manufacturing | 0 | - | F |
| Commercial Metal Forming OH | Manufacturing | 0 | - | F |
| Commercial Metals Company AL | Manufacturing | 0 | - | D |
| Commercial Metals Company AZ | Manufacturing | 0 | - | A |
| Commercial Metals Company CA | Construction | 0 | - | B |
| Commercial Metals Company FL | Manufacturing | 0 | - | B |
