| Cul-Mac Industries MI | Manufacturing | 0 | - | B |
| Culberson County-Allamoore Independent School District TX | - | 2 | $60,958 | - |
| Culinaire International IL | - | 0 | - | - |
| Culinart Group (at Deutsche Bank) NY | - | 0 | - | - |
| CulinArt Group (at United Nations) NY | - | 0 | - | - |
| Culinary Concepts Hospitality Group, LLC (Spice Market NY, LLC) NY | - | 0 | - | - |
| Culinary Concessions, LLC TX | Accommodation & Food Services | 0 | - | F |
| Culinary Enterprises Inc. dba Shadowbrook Restaurant CA | - | 0 | - | - |
| Culinary Enterprises, Inc CA | - | 1 | $77,085 | - |
| Culinary Health Center NV | - | 0 | - | - |
| Culinary Services of America, Inc. CA | Administrative & Waste Services | 0 | - | F |
| Cullen Insulation Inc ND | Construction | 0 | - | F |
| Cullen/Frost Bankers, Inc. TX | Finance & Insurance | 2 | $132,500 | - |
| Cullerton Group, LLC IL | - | 1 | $176,800 | - |
| Culligan International Company IL | Manufacturing | 1 | $135,000 | - |
| Culligan Softwater Service Company AZ | Retail Trade | 0 | - | F |
| Culligan Softwater Service Company MN | Retail Trade | 0 | - | D |
| Cullman Health and Rehab AL | Healthcare & Social Assistance | 0 | - | F |
| Cullman Regional Medical Center, Inc. AL | Healthcare & Social Assistance | 1 | $260,000 | - |
| Cullum Mechanical Construction, INC SC | Construction | 0 | - | F |
| Culpepper & Associates Security Services, Inc. MS | - | 0 | - | - |
| Cult Gaia LLC CA | Retail Trade | 5 | $84,500 | - |
| Culthealth, LLC NY | - | 1 | $183,250 | - |
| Cultivist INC. NY | Other Services | 3 | $119,000 | - |
| Culture Amp Inc. CA | Information & Media | 1 | $128,170 | - |
| Culture Kings USA INC. CA | Retail Trade | 3 | $119,927 | - |
| CultureHouse Incorporated MA | - | 1 | $73,611 | - |
| Culver Duck Farms, Inc IN | Manufacturing | 0 | - | D |
| Culver West LP - Playa Provisions CA | - | 0 | - | - |
| Culver-Stockton College MO | Educational Services | 2 | $52,890 | - |
| Cumberland ABC NC | Public Administration | 0 | - | D |
| Cumberland Animal Hospital RI | - | 1 | $150,000 | - |
| Cumberland County Hospital System, Inc. NC | Healthcare & Social Assistance | 39 | $86,382 | F |
| Cumberland Electric Membership Corporation TN | Utilities | 0 | - | F |
| Cumberland Farms NJ | - | 0 | - | - |
| Cumberland Farms, Inc. PA | - | 0 | - | - |
| Cumberland Farms, Inc., an EG America subsidiary MA | - | 1 | $350,000 | - |
| Cumberland Goodwill Fire Rescue EMS Inc PA | Healthcare & Social Assistance | 0 | - | F |
| Cumberland Healthcare WI | - | 0 | - | - |
| Cumberland Heights Foundation, Inc. TN | Healthcare & Social Assistance | 0 | - | F |
| Cumberland International Trucks of FL, LLC FL | Wholesale Trade | 0 | - | F |
| Cumberland International Trucks, Inc. TN | Retail Trade | 0 | - | D |
| Cumberland KY OPOC LLC KY | Healthcare & Social Assistance | 0 | - | F |
| Cumberland Medical Center TN | Healthcare & Social Assistance | 0 | - | F |
| Cumberland Mutual Fire Insurance Company NJ | Finance & Insurance | 2 | $150,000 | - |
| Cumberland Nephrology Associates, PA NJ | - | 3 | $225,000 | - |
| Cumberland Operator NJ | Healthcare & Social Assistance | 0 | - | - |
| Cumberland Packing Corp. NY | - | 0 | - | - |
| Cumberland River Coal Company VA | - | 0 | - | - |
| Cumberland River Coal Company Complex "CRCC Complex KY | - | 0 | - | - |
