| California Environmental Systems, Inc. CA | Professional & Technical Services | 0 | — | F |
| California Expanded Metal Products CO | Manufacturing | 0 | — | F |
| California Expanded Metal Products Inc. CA | Manufacturing | 0 | — | F |
| California Family Fitness CA | — | 0 | — | — |
| California Family Health LLC dba Family Fitness CA | — | 0 | — | — |
| California Family Health, LLC CA | — | 0 | — | — |
| California Family Health, LLC dba California Family Fitness CA | — | 0 | — | — |
| California Family Life Center CA | Healthcare & Social Assistance | 0 | — | F |
| California Faucets CA | Manufacturing | 0 | — | F |
| California Fine Wire CA | Manufacturing | 0 | — | D |
| California Fish Grill CA | — | 0 | — | — |
| California Fresh Brands Pismo, LLC CA | Retail Trade | 0 | — | B |
| California Fresh Brands SLO, LLC CA | Retail Trade | 0 | — | C |
| California Fresh Farms CA | Wholesale Trade | 0 | — | F |
| California Friends Homes, Inc. dba Rowntree Gardens CA | Healthcare & Social Assistance | 0 | — | F |
| California Gasket and Rubber Corp. CA | Manufacturing | 0 | — | A |
| California Giant Cooling CA | Transportation & Warehousing | 0 | — | D |
| California Giant Incorporated CA | Wholesale Trade | 0 | — | B |
| California Glass of Vallejo, Inc. CA | Construction | 0 | — | A |
| California Grand Casino CA | — | 0 | — | — |
| California Growers, LLC CA | Agriculture & Forestry | 0 | — | A |
| California Health and Recovery Solutions, PC CA | — | 0 | — | — |
| California Health Care Facility CA | Public Administration | 0 | — | F |
| California Healthcare and Rehabilitation Center CA | Healthcare & Social Assistance | 0 | — | F |
| California Healthcare Clinical Employee Services, P.C. TX | Healthcare & Social Assistance | 3 | $136,608 | — |
| California Heritage Mills, Inc CA | Manufacturing | 0 | — | B |
| California Hi-Tech Floors, Inc. CA | Construction | 0 | — | A |
| CALIFORNIA HOME BUILDERS CA | Construction | 0 | — | F |
| California Hotel & Casino NV | — | 0 | — | — |
| California Hotel and Casino NV | — | 0 | — | — |
| California Human Development CA | — | 0 | — | — |
| California Human Development Disability Services CA | — | 0 | — | — |
| California Human Development Substance Recovery Services (Outpatient Treatment) CA | — | 0 | — | — |
| California Human Development Substance Recovery Services (Residential) CA | — | 0 | — | — |
| California Hydroforming Company Inc. CA | Manufacturing | 0 | — | A |
| California Hydronics Corporation CA | Manufacturing | 0 | — | A |
| California Independent System Operator Corporation CA | Utilities | 14 | $157,516 | — |
| California Indian Manpower Consortium, Inc. CA | Healthcare & Social Assistance | 0 | — | A |
| California Indian Manpower Consortium, Inc. IL | Healthcare & Social Assistance | 0 | — | A |
| California Indian Manpower Consortium, Inc. Workforce CA | Healthcare & Social Assistance | 0 | — | A |
| California Industrial Rubber Co Inc CA | Manufacturing | 0 | — | D |
| California Institute for Regenerative Medicine CA | Public Administration | 1 | $123,600 | — |
| California Institute of Technology CA | Educational Services | 99 | $83,899 | — |
| California Institute of Technology/Jet Propulsion Laboratory CA | Educational Services | 37 | $128,841 | — |
| California Institution for Women CA | Public Administration | 0 | — | F |
| California Landscape Design CA | Administrative & Waste Services | 0 | — | F |
| California Lutheran University CA | — | 0 | — | — |
| California Manufacturing Co (dba CMCBrands MO | Wholesale Trade | 0 | — | A |
| California Manufacturing, Inc. CA | Manufacturing | 0 | — | F |
| California Marine Cleaning CA | Manufacturing | 0 | — | F |
