| Cold Springs Campground NH | Accommodation & Food Services | 0 | — | A |
| Cold Steel Constructors LLC ID | Construction | 0 | — | F |
| Cold Storage Construction Services NE | Construction | 0 | — | A |
| Cold Storage Manufacturing, Inc. CA | Construction | 0 | — | F |
| Cold Valley Farms, LLC CA | Manufacturing | 0 | — | F |
| Cold-Link Logistics Auburndale FL | Transportation & Warehousing | 0 | — | A |
| Cold-Link Logistics Holland, LLC MI | Transportation & Warehousing | 0 | — | C |
| Coldbrook RV Resorts LLC MA | Accommodation & Food Services | 0 | — | A |
| Colder's, Inc. WI | Retail Trade | 0 | — | D |
| Coldewell Banker Devonshire Realty FL | — | 0 | — | — |
| ColdFlo Mechanical, Inc. CA | Construction | 0 | — | F |
| Coldkeepers, LLC GA | Manufacturing | 0 | — | F |
| Coldliner Express, Inc. OH | Transportation & Warehousing | 0 | — | A |
| ColdPoint Logistics, LLC KS | Transportation & Warehousing | 0 | — | A |
| ColdSnap, Corp MA | Manufacturing | 0 | — | A |
| Coldspring CA | Construction | 0 | — | F |
| Coldspring Transitional Care Center KY | Healthcare & Social Assistance | 0 | — | F |
| Coldwater Creek ID | — | 0 | — | — |
| Coldwater Creek MA | — | 0 | — | — |
| Coldwater Creek TN | — | 0 | — | — |
| Coldwater Landscapes, LLC AL | Administrative & Waste Services | 0 | — | F |
| Coldwater Sintered Metal Products, Inc. MI | Manufacturing | 0 | — | A |
| Coldwater Veneer, Inc. MI | Manufacturing | 0 | — | F |
| Coldwater, LLC CA | — | 0 | — | — |
| Coldwell Solar CA | Utilities | 0 | — | A |
| Cole Automotive Management MI | Retail Trade | 0 | — | A |
| Cole Carbide Industries Inc. MI | Manufacturing | 0 | — | A |
| Cole Century Inc. MI | Retail Trade | 0 | — | B |
| Cole Consulting Group Inc. CA | Administrative & Waste Services | 1 | $325,000 | — |
| COLE FORD LINCOLN LLC MI | Retail Trade | 0 | — | C |
| Cole Haan CA | — | 0 | — | — |
| Cole Haan NH | Transportation & Warehousing | 0 | — | A |
| Cole Haan Barstow CA | — | 0 | — | — |
| Cole Hardware CA | Retail Trade | 0 | — | D |
| Cole Hardwood, Inc. IN | Wholesale Trade | 0 | — | A |
| Cole Industrial, Inc. WA | Wholesale Trade | 0 | — | A |
| Cole Instrument Corp. CA | Wholesale Trade | 0 | — | C |
| Cole Landscaping, Inc. MA | Administrative & Waste Services | 0 | — | A |
| Cole logistics inc IN | Transportation & Warehousing | 0 | — | A |
| Cole Lumber Company Inc. KY | Wholesale Trade | 0 | — | B |
| Cole Manufacturing WI | Manufacturing | 0 | — | F |
| Cole Oil & Propane WI | Wholesale Trade | 0 | — | F |
| Cole Pallet Company, LLC TN | Manufacturing | 0 | — | F |
| Cole Pallet Services Corporation IL | Manufacturing | 0 | — | B |
| Cole Pallets Services Corporation IL | Manufacturing | 0 | — | A |
| Cole Papers Inc IA | Wholesale Trade | 0 | — | A |
| Cole Papers Inc MN | Wholesale Trade | 0 | — | A |
| Cole Papers Inc ND | Wholesale Trade | 0 | — | A |
| Cole Papers Inc NE | Wholesale Trade | 0 | — | A |
| Cole Papers Inc SD | Wholesale Trade | 0 | — | A |
