| ColoWyo Coal Company LP (UPDATE) CO | — | 0 | — | — |
| Colquitt Electric Membership Corporation GA | Utilities | 0 | — | F |
| COLSA Corporation Eglin Air Force Base FL | — | 0 | — | — |
| Colson Group Albion MI | Manufacturing | 0 | — | A |
| Colson group LLC. MI | Transportation & Warehousing | 0 | — | A |
| Colt AZ | Accommodation & Food Services | 0 | — | F |
| COLT (Ohio Rural Electric Cooperative) OH | Professional & Technical Services | 0 | — | A |
| Colt Construction DBA Hargett Construction KY | Construction | 0 | — | A |
| Colt Grill AZ | — | 0 | — | — |
| Colt Grill BBQ & Spirits AZ | Accommodation & Food Services | 0 | — | A |
| COLT GRILL WR LLC AZ | Accommodation & Food Services | 0 | — | F |
| Colt Inc LA | Wholesale Trade | 0 | — | F |
| Colt Recycling Southeast NC | Wholesale Trade | 0 | — | D |
| Colt Refining NH | Manufacturing | 0 | — | F |
| Colt Services TX | Other Services | 0 | — | A |
| Colt Services, inc. CA | Administrative & Waste Services | 0 | — | C |
| COLT SERVICES, INC. DBA STANLEY STEEMER CA | Administrative & Waste Services | 0 | — | F |
| COLT VOC LLC AZ | Accommodation & Food Services | 0 | — | A |
| Colt's Manufacturing Company LLC CT | Manufacturing | 0 | — | F |
| Colt-Tech Refrigeration LLC ID | Construction | 0 | — | F |
| Colt-Tech Refrigeration LLC UT | Construction | 0 | — | F |
| Coltan Inc., dba Dos Coyotes CA | — | 0 | — | — |
| Coltene/Whaledent, Inc. OH | Manufacturing | 0 | — | C |
| COLTON HOUSE HOTEL TX | Accommodation & Food Services | 0 | — | A |
| Colton Joint Unified School District CA | Educational Services | 0 | — | A |
| Colton Power L.P. CA | Utilities | 0 | — | A |
| Colts Academy ISD 742 St. Cloud Schools MN | Educational Services | 0 | — | C |
| Columbia MO | Construction | 0 | — | A |
| Columbia & MSCHONY NY | Healthcare & Social Assistance | 0 | — | F |
| Columbia & Okanogan Nursery WA | Agriculture & Forestry | 0 | — | D |
| Columbia Association MD | — | 0 | — | — |
| Columbia Athletic Clubs WA | Arts & Entertainment | 0 | — | D |
| Columbia Basin Bioscience OR | Manufacturing | 0 | — | F |
| Columbia Basin College WA | Educational Services | 1 | $75,168 | — |
| Columbia Basin Exteriors CA | Construction | 0 | — | A |
| Columbia Basin Health Association WA | Healthcare & Social Assistance | 1 | $180,003 | — |
| Columbia Basin Hydropower WA | Utilities | 0 | — | F |
| Columbia Basin Onion, LLC OR | Manufacturing | 0 | — | D |
| Columbia Basin Sheet Metal WA | Construction | 0 | — | A |
| Columbia Bean & Produce WA | Agriculture & Forestry | 0 | — | F |
| Columbia Body Mfg OR | Manufacturing | 0 | — | F |
| Columbia Boiler Company PA | Manufacturing | 0 | — | F |
| Columbia Boiler Company of Pottstown PA | Manufacturing | 0 | — | F |
| COLUMBIA BRANDS USA, LLC OR | Manufacturing | 1 | $112,187 | — |
| Columbia Building Services MN | Administrative & Waste Services | 0 | — | A |
| Columbia Care AZ | Agriculture & Forestry | 0 | — | A |
| Columbia Care CA | Agriculture & Forestry | 0 | — | F |
| Columbia Care CO | Manufacturing | 0 | — | F |
| Columbia Care DE | Agriculture & Forestry | 0 | — | A |
| Columbia Care FL | Agriculture & Forestry | 0 | — | C |