| Covered Wagon Trailers GA | Manufacturing | 0 | - | F |
| Coverforce Inc. NY | - | 1 | $131,934 | - |
| Coveris High Performance SC | - | 0 | - | - |
| CoverRight Inc. NY | Finance & Insurance | 2 | $135,200 | - |
| Covert Manufacturing INC OH | Manufacturing | 0 | - | D |
| CoverWallet, Inc. IL | Finance & Insurance | 1 | $132,000 | - |
| CovetIT, Inc. CA | Professional & Technical Services | 21 | $119,704 | - |
| Covetrus, Inc. OH | Professional & Technical Services | 9 | $157,790 | F |
| Covetus, LLC TX | Professional & Technical Services | 3 | $106,667 | - |
| Covi Concrete Construction Inc. CA | Construction | 0 | - | F |
| Covia TX | - | 0 | - | - |
| Covia Communities CA | - | 0 | - | - |
| Covia Corp-Kermit TX | - | 0 | - | - |
| Covia Corp. WI | - | 0 | - | - |
| Covia Holding Corporation, f/k/a Unimin Corporation CT | - | 0 | - | - |
| Covia Holdings Corporation IL | - | 0 | - | - |
| Covia Kasota 2019 MN | - | 0 | - | - |
| Covia-Crane TX | - | 0 | - | - |
| Covia-Kermit TX | - | 0 | - | - |
| COVID Clinic CA | - | 0 | - | - |
| Covidien NY | - | 0 | - | - |
| Covidien Distribution Center CA | - | 0 | - | - |
| Covidien LP CT | Manufacturing | 0 | - | A |
| Covidien LP MN | Manufacturing | 74 | $119,933 | - |
| Covina Care Center INC CA | Healthcare & Social Assistance | 0 | - | A |
| Covington & Burling LLP DC | Professional & Technical Services | 5 | $316,000 | - |
| Covington & Burling LLP DC | - | 7 | $310,000 | - |
| Covington Care and Rehabilitation Center SD | - | 0 | - | - |
| Covington County Hospital MS | - | 0 | - | - |
| Covington County School District MS | - | 1 | $50,713 | - |
| Covington Electric Cooperative Inc. AL | Utilities | 0 | - | F |
| Covius Services, LLC CO | Professional & Technical Services | 1 | $123,995 | - |
| Cow Palace LLC WA | - | 0 | - | - |
| Cowan Systems, LLC. CT | Transportation & Warehousing | 0 | - | F |
| Cowan Systems, LLC. FL | Transportation & Warehousing | 0 | - | C |
| Cowan Systems, LLC. KY | Transportation & Warehousing | 0 | - | D |
| Cowan Systems, LLC. MA | Transportation & Warehousing | 0 | - | D |
| Cowan Systems, LLC. MD | Transportation & Warehousing | 0 | - | B |
| Cowan Systems, LLC. NJ | Transportation & Warehousing | 0 | - | B |
| Cowan Systems, LLC. PA | Transportation & Warehousing | 0 | - | B |
| Coway USA INC CA | Real Estate | 3 | $78,000 | B |
| Cowbell Cyber, Inc. CA | Professional & Technical Services | 2 | $160,000 | - |
| COWI North America, Inc. WA | Professional & Technical Services | 3 | $110,673 | - |
| Cowley Distributing, Inc. KS | - | 0 | - | - |
| Cowley Distributing, Inc. (Cape Girardeau, Jefferson City, Maryland Heights, Springfield) MO | - | 0 | - | - |
| Coworx Staffing Services TX | - | 0 | - | - |
| CoWorx Staffing Services, LLC AZ | - | 0 | - | - |
| Cowtown Materials, Inc. TX | Wholesale Trade | 1 | $70,678 | D |
| COX Automotive AZ | - | 0 | - | - |
| Cox Automotive CO | - | 0 | - | - |
