| Comer Construction, Inc. MD | Construction | 0 | — | F |
| Comer Distributing SC | Wholesale Trade | 0 | — | A |
| Comer Health and Rehabilitation GA | Healthcare & Social Assistance | 0 | — | F |
| COMERCIAL TORGUERO, INC PR | Retail Trade | 0 | — | C |
| Comerica Bank CA | — | 0 | — | — |
| Comerica Bank(Frisco Star Tower Facility) TX | — | 0 | — | — |
| ComericA Frisco Star Tower Facility TX | — | 0 | — | — |
| Comerica Inc. TX | — | 0 | — | — |
| Comerica Incorporated - Houston2 TX | — | 0 | — | — |
| Comerica Management Company TX | Finance & Insurance | 18 | $151,953 | — |
| Comet CA | Administrative & Waste Services | 0 | — | C |
| Comet Contracting, Inc. MI | Construction | 0 | — | F |
| Comet Courier Corp. FL | Transportation & Warehousing | 0 | — | A |
| Comet Fabricating & Welding IL | Manufacturing | 0 | — | F |
| Comet Industries Inc MO | Wholesale Trade | 0 | — | F |
| Comet ML, Inc. NY | Other Services | 1 | $190,000 | — |
| Comet Roll & Machine Co IL | Manufacturing | 0 | — | F |
| COMET Technologies USA Inc. CT | Manufacturing | 1 | $150,000 | — |
| COMET TECHNOLOGIES, USA, INC. CT | Manufacturing | 1 | $170,000 | — |
| Comet Tool, Inc. MN | Manufacturing | 0 | — | F |
| Cometeer Inc. MA | Manufacturing | 0 | — | C |
| Cometic Gasket OH | Manufacturing | 0 | — | C |
| ComForCare Home Care IN | Healthcare & Social Assistance | 0 | — | A |
| ComForCare Senior Services CA | Healthcare & Social Assistance | 0 | — | A |
| Comfort Air Distributing CO | Wholesale Trade | 0 | — | A |
| Comfort Air of Grand Junction LLC CO | Construction | 0 | — | F |
| Comfort All Stars, Inc FL | Construction | 0 | — | A |
| Comfort Caddies, Inc. FL | Construction | 0 | — | F |
| Comfort Care Senior Living MI | Healthcare & Social Assistance | 0 | — | F |
| Comfort Communities, LLC CA | Real Estate | 0 | — | A |
| Comfort Control Corporation CA | Construction | 0 | — | F |
| Comfort Control supply co inc IN | Wholesale Trade | 0 | — | D |
| Comfort Control supply co inc MI | Wholesale Trade | 0 | — | D |
| Comfort Experts USA LLC FL | Construction | 0 | — | A |
| Comfort First Heating & Cooling LLC NC | Construction | 0 | — | F |
| Comfort Hands Healthcare, inc CA | Healthcare & Social Assistance | 0 | — | A |
| Comfort Heating & A/C, LLC MT | Construction | 0 | — | A |
| Comfort Home Care, LLC. MA | Healthcare & Social Assistance | 0 | — | B |
| Comfort Home Fashions LLC NV | Manufacturing | 0 | — | F |
| Comfort Inn KS | Accommodation & Food Services | 0 | — | A |
| Comfort Inn & Suites IA | Accommodation & Food Services | 0 | — | A |
| Comfort Inn and Suites IA | Accommodation & Food Services | 0 | — | A |
| Comfort Inn Chester VA | Accommodation & Food Services | 0 | — | A |
| Comfort Inn Shady Grove / Rock Grove Associates LLP MD | Accommodation & Food Services | 0 | — | A |
| Comfort Keepers CA | Healthcare & Social Assistance | 0 | — | A |
| Comfort Master, Inc. NC | Construction | 0 | — | A |
| Comfort Matters LLC MN | Construction | 0 | — | A |
| Comfort Medical, LLC FL | Wholesale Trade | 0 | — | A |
| Comfort Now limited liability company NJ | Construction | 0 | — | F |
| Comfort Planners Mechanical Inc PR | Construction | 0 | — | F |
