| Cook Plumbing Corporation IA | Construction | 0 | - | F |
| Cook Polymer Technology IN | Manufacturing | 0 | - | D |
| Cook Systems International, Inc. TN | Professional & Technical Services | 1 | $124,800 | - |
| Cook Vandergrift Inc. PA | Manufacturing | 0 | - | F |
| Cook`s Pest Control, Inc AL | Administrative & Waste Services | 0 | - | F |
| Cook`s Pest Control, Inc GA | Administrative & Waste Services | 0 | - | F |
| Cook`s Pest Control, Inc TN | Administrative & Waste Services | 0 | - | F |
| Cookeville Regional Medical Center TN | Healthcare & Social Assistance | 2 | $500,000 | - |
| Cookfox Architects, Dpc NY | Professional & Technical Services | 1 | $107,000 | - |
| Cookie Kingdom, Inc. IL | Manufacturing | 0 | - | D |
| Cookies n Milk Inc. TX | Educational Services | 2 | $39,520 | - |
| Cookies on Webster Inc. NY | - | 0 | - | - |
| CookiesKids.com Inc. (Distribution Facility) NY | - | 0 | - | - |
| Cooks Bellecour MN | - | 0 | - | - |
| CookUnity Inc. NY | Manufacturing | 6 | - | - |
| Cool Minds LLC NJ | Administrative & Waste Services | 6 | $130,926 | - |
| Cool Pak, LLC CA | - | 0 | - | - |
| Cool Wind Ventilation Corp NY | Construction | 0 | - | F |
| Cool Zone Inc. FL | Construction | 0 | - | D |
| CoolCAD Electronics, Inc. MD | Manufacturing | 1 | $105,000 | - |
| Cooley Incorporated RI | Manufacturing | 0 | - | D |
| Cooley LLP CA | Professional & Technical Services | 4 | $343,750 | - |
| Cooleys, D.D.S., P.S. WA | Healthcare & Social Assistance | 1 | $163,426 | - |
| Coolfire Solutions, Inc MO | Information & Media | 1 | $90,397 | - |
| Coolibar MN | - | 0 | - | - |
| Coolport Mangement LLC CA | Transportation & Warehousing | 0 | - | C |
| Coolsoft LLC KY | Professional & Technical Services | 22 | $100,033 | - |
| Coolsys Commercial and Industrial CA | Other Services | 0 | - | F |
| Coolsys Commercial and Industrial OR | Construction | 0 | - | F |
| Coolsys Commercial and Industrial TX | Construction | 0 | - | F |
| Coolsys Commercial and Industrial WI | Construction | 0 | - | F |
| Coolsys, Inc. CA | Construction | 0 | - | F |
| Coolsys, Inc. FL | Construction | 0 | - | F |
| Coomunity Asset Managment LLC AZ | Real Estate | 0 | - | D |
| Cooper AB LLC NY | Accommodation & Food Services | 0 | - | F |
| Cooper B-Line, Inc. CA | - | 0 | - | - |
| Cooper Carry, Inc. GA | Professional & Technical Services | 3 | $86,873 | D |
| Cooper Farms OH | Agriculture & Forestry | 0 | - | D |
| Cooper Lighting AL | - | 0 | - | - |
| Cooper Lighting NY | Manufacturing | 0 | - | A |
| Cooper Lighting Solutions MS | Manufacturing | 0 | - | D |
| Cooper Lighting, LLC CA | - | 0 | - | - |
| Cooper Lighting, LLC MA | Manufacturing | 3 | $148,885 | - |
| Cooper Lighting, LLC NJ | Manufacturing | 2 | $116,000 | - |
| Cooper Physical Therapy PLLC NY | Healthcare & Social Assistance | 1 | $108,700 | - |
| Cooper Ports America TX | Transportation & Warehousing | 0 | - | F |
| Cooper Power MS | - | 0 | - | - |
| Cooper Power Systems WI | - | 0 | - | - |
| Cooper Power Systems, LLC OH | Manufacturing | 5 | $122,381 | - |
| Cooper Robertson NY | Professional & Technical Services | 1 | $88,000 | - |
