| Colwen Hotels MA | Accommodation & Food Services | 0 | — | D |
| Colwen Hotels NH | Administrative & Waste Services | 0 | — | D |
| Colwen Hotels Staybridge Holiday Inn Express Revere MA | Accommodation & Food Services | 0 | — | A |
| Colwen Management MA | Accommodation & Food Services | 0 | — | F |
| Colwen Management NH | Accommodation & Food Services | 0 | — | A |
| Colwill Engineering, Inc FL | Construction | 0 | — | D |
| COM DEV USA, LLC CA | — | 0 | — | — |
| Com-Tec Security, LLC WI | — | 0 | — | — |
| Com-Tech Mechanical, Inc. TX | Construction | 0 | — | F |
| COM2 Recycling Solutions LLC IL | Wholesale Trade | 0 | — | A |
| COM4 Global Inc VA | Professional & Technical Services | 2 | $112,500 | — |
| Comagine Health WA | Finance & Insurance | 0 | — | A |
| Comagro USA Corp FL | Agriculture & Forestry | 1 | $120,000 | — |
| Comair KY | — | 0 | — | — |
| Comal County Erectors, LLC TX | Construction | 0 | — | F |
| Comal Health Care Center Ltd. Co. d/b/a Sundance Inn Health Center TX | Healthcare & Social Assistance | 0 | — | F |
| Comalli Group, Inc. MA | Construction | 0 | — | C |
| Comanche Construction of GA LLC GA | Construction | 0 | — | F |
| Comanche County Hospital Authority OK | Healthcare & Social Assistance | 17 | $70,953 | — |
| Comanche Electric Cooperative Association TX | Utilities | 0 | — | A |
| Comanche Peak Power Company LLC TX | Utilities | 0 | — | A |
| COMANCO Environmental Corporation FL | Construction | 0 | — | F |
| Comant Industries, Inc. CA | Manufacturing | 0 | — | F |
| Comar Unicon Puerto Rico, LLC (dba Comar) PR | Manufacturing | 0 | — | A |
| Comar, LLC NJ | Manufacturing | 0 | — | C |
| Comarch Inc. IL | Professional & Technical Services | 1 | $100,000 | — |
| Comarco Quality Pork Products, Inc FL | Manufacturing | 0 | — | D |
| COMAS & COMAS CONTRACTORS, CORP. PR | Construction | 0 | — | F |
| Comau LLC MI | Manufacturing | 1 | $87,589 | B |
| ComAv CA | Transportation & Warehousing | 0 | — | D |
| Comax Manufacturing Corporation dba Comax Flavors NY | Manufacturing | 0 | — | A |
| Combat Brands LLC KS | Wholesale Trade | 0 | — | A |
| Combat Tactical Training Range AZ | — | 0 | — | — |
| Combe Laboratories IL | Manufacturing | 0 | — | F |
| Combe Products, Inc. PR | Manufacturing | 0 | — | B |
| Combee Insulation of Florida, LLC FL | Construction | 0 | — | A |
| Combi Packaging Systems, LLC OH | Manufacturing | 0 | — | D |
| Combination Door Company WI | Manufacturing | 0 | — | F |
| Combine International, Inc. MI | Wholesale Trade | 1 | $64,846 | — |
| Combined Building Specialties SD | Wholesale Trade | 0 | — | A |
| COMBINED CARRIERS CO DBA MACHINE CARRIER WA | Transportation & Warehousing | 0 | — | F |
| Combined Energy Services NY | Retail Trade | 0 | — | A |
| Combined Jewish Philanthropies MA | Other Services | 0 | — | A |
| Combined Metals Company LLC CT | Manufacturing | 0 | — | A |
| Combined Metals Company LLC MI | Manufacturing | 0 | — | F |
| Combined Metals L.L.C. Of Chicago CT | Manufacturing | 0 | — | A |
| Combined Metals of Chicago, LLC IL | Wholesale Trade | 0 | — | C |
| Combined Metals of Chicago, LLC MI | Wholesale Trade | 0 | — | F |
| Combined Resources Inc. CA | Construction | 0 | — | F |
| Combined Resources, Inc IL | Administrative & Waste Services | 0 | — | A |
