| Calnetix INC CA | Manufacturing | 0 | — | A |
| Calnex Americas Corporation PA | Information & Media | 2 | $186,770 | — |
| Calnin & Goss, Inc. WI | Construction | 0 | — | A |
| CalNRG Operating LLC CA | Mining & Extraction | 0 | — | A |
| Caloosa Cooling LLC FL | Construction | 0 | — | F |
| Calop Business Systems, Inc CA | Transportation & Warehousing | 0 | — | A |
| Caloris Engineering, LLC MN | Manufacturing | 0 | — | F |
| CalPac GU | Construction | 0 | — | F |
| CalPac Pizza dba Pizza Hut CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027383 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027384 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027385 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027386 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027398 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027400 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027401 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027403 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027406 CA | — | 0 | — | — |
| CalPac Pizza dba Pizza Hut - 027408 CA | — | 0 | — | — |
| CalPac Pizza II dba Pizza Hut CA | — | 0 | — | — |
| CalPac Pizza II LLC dba Pizza Hut CA | — | 0 | — | — |
| Calpine AL | Utilities | 0 | — | A |
| Calpine AZ | Utilities | 0 | — | A |
| Calpine CA | Utilities | 0 | — | F |
| Calpine DE | Utilities | 0 | — | F |
| Calpine MA | Utilities | 0 | — | A |
| Calpine ME | Utilities | 0 | — | A |
| Calpine NH | Utilities | 0 | — | A |
| Calpine NY | Utilities | 0 | — | A |
| Calpine OR | Utilities | 0 | — | A |
| Calpine PA | Utilities | 0 | — | F |
| Calpine Corporation TX | Utilities | 10 | $145,281 | F |
| CalPlant LLC CA | — | 0 | — | — |
| CalPortland AZ | Manufacturing | 0 | — | D |
| CalPortland CA | Manufacturing | 0 | — | F |
| CalPortland NV | Manufacturing | 0 | — | F |
| CalPortland WA | Manufacturing | 0 | — | F |
| Calportland - Thorne Ready Mix Plant CA | Manufacturing | 0 | — | F |
| CalPortland Cement Company CA | Manufacturing | 0 | — | F |
| CalPortland Company Las Vegas, NV Regio NV | Management of Companies | 0 | — | A |
| CalPortland Construction CA | Wholesale Trade | 0 | — | A |
| CalRamic Technologies LLC NV | Manufacturing | 0 | — | A |
| Calsoft Labs Inc. CA | Professional & Technical Services | 8 | $131,235 | — |
| Calsoft Labs, Inc PA | Professional & Technical Services | 2 | $115,000 | — |
| CalSoft Private Limited CA | Information & Media | 3 | $164,605 | — |
| Calsolar LLC CA | Construction | 0 | — | A |
| CALSON INDUSTRIES WA | Manufacturing | 0 | — | C |
| Calsonic Kansei North America MS | — | 0 | — | — |
| Calstone Company CA | Manufacturing | 0 | — | A |
| Caltech Manufacturing Inc. PA | Manufacturing | 0 | — | F |
