| California Marine Cleaning, Inc. WA | Other Services | 0 | — | F |
| California MasterPlant CA | Agriculture & Forestry | 0 | — | A |
| CALIFORNIA MATERIALS INC CA | Transportation & Warehousing | 0 | — | D |
| California Mechanical Testing CA | Construction | 0 | — | A |
| California Medical Business Services, LLC CA | — | 0 | — | — |
| California Men's Colony CA | Public Administration | 0 | — | F |
| California Metal Processing Company CA | Manufacturing | 0 | — | A |
| California Metal-X CA | Manufacturing | 0 | — | F |
| California Montessori Project CA | Educational Services | 1 | $63,410 | — |
| California Mushroom Farm, Inc CA | — | 0 | — | — |
| California Natural Products CA | Manufacturing | 0 | — | B |
| California Northstate University CA | Educational Services | 1 | $145,205 | — |
| California Nsg and Rehab Center CA | Healthcare & Social Assistance | 0 | — | F |
| California Olive Ranch CA | Agriculture & Forestry | 0 | — | F |
| California Overland Ltd. MN | Transportation & Warehousing | 0 | — | C |
| California Pacific Bank CA | Finance & Insurance | 1 | $72,275 | — |
| California Pacific Homes CA | Construction | 0 | — | F |
| California Pacific Medical Center CA | — | 0 | — | — |
| CALIFORNIA PACIFIC TECHNICAL SERVICES, LLC GU | Construction | 5 | $49,533 | — |
| California Paper Products CA | Manufacturing | 0 | — | A |
| California Parenting Institute CA | Healthcare & Social Assistance | 0 | — | F |
| California Payroll Group CA | Other Services | 0 | — | C |
| California Physicians' Service CA | Finance & Insurance | 2 | $161,067 | — |
| California Physicians' Services CA | Finance & Insurance | 1 | $143,222 | — |
| California Pistachio Orchards LLC CA | Agriculture & Forestry | 0 | — | A |
| California Pizza Kitchen CA | Management of Companies | 0 | — | A |
| California Pizza Kitchen HI | — | 0 | — | — |
| California Pizza Kitchen IL | — | 0 | — | — |
| California Pizza Kitchen WI | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #141 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #152 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #155 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #156 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #161 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #164 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #170 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #173 CA | — | 0 | — | — |
| California Pizza Kitchen (CPK) at Store #179 CA | — | 0 | — | — |
| California Pizza Kitchen (store #107) NY | — | 0 | — | — |
| California Pizza Kitchen (store #133) NY | — | 0 | — | — |
| California Pizza Kitchen (store #237) NY | — | 0 | — | — |
| California Pizza Kitchen - CPK CA | — | 0 | — | — |
| California Pizza Kitchen, Inc. NY | — | 0 | — | — |
| California Pizza Kitchen, Inc. ("Cpk") CA | — | 0 | — | — |
| California Plastic Containers CA | Manufacturing | 0 | — | F |
| CALIFORNIA POLYTECHNIC STATE UNIVERSITY, SAN LUIS OBISPO CA | Educational Services | 17 | $91,896 | — |
| California Post-Acute Care, LLC CA | Healthcare & Social Assistance | 0 | — | F |
| CALIFORNIA PRODUCTION BUILDERS CA | Construction | 0 | — | A |
| California Prospectors, LTD. CA | Arts & Entertainment | 0 | — | A |
| California Psychcare, Inc., Behavior Respite in Action, Inc. and Z & S Management Corporation CA | — | 0 | — | — |
