| Comfort Research MI | Manufacturing | 0 | — | D |
| Comfort Research NC | Manufacturing | 0 | — | F |
| Comfort Research TN | Manufacturing | 0 | — | F |
| Comfort Research UT | Manufacturing | 0 | — | F |
| Comfort Solutions LLC UT | Construction | 0 | — | F |
| Comfort Suites OR | Accommodation & Food Services | 0 | — | A |
| Comfort Suites VA | Accommodation & Food Services | 0 | — | A |
| Comfort Suites Appleton WI | Accommodation & Food Services | 0 | — | A |
| Comfort Suites Oceanside/Camp Pendleton CA | Accommodation & Food Services | 0 | — | A |
| Comfort Suites Peoria I-74 IL | Accommodation & Food Services | 0 | — | A |
| Comfort Systems of Virginia, Inc. VA | Construction | 0 | — | A |
| Comfort Systems USA AL | Construction | 0 | — | A |
| Comfort Systems USA AR | Construction | 0 | — | A |
| Comfort Systems USA IA | Construction | 0 | — | C |
| Comfort Systems USA IN | Construction | 0 | — | A |
| Comfort Systems USA KY | Construction | 0 | — | F |
| Comfort Systems USA NY | Construction | 0 | — | D |
| Comfort Systems USA OH | Construction | 0 | — | F |
| Comfort Systems USA TX | Construction | 0 | — | A |
| Comfort Systems USA UT | Construction | 0 | — | B |
| Comfort Systems USA WA | Construction | 0 | — | F |
| Comfort Systems USA WI | Construction | 0 | — | A |
| Comfort Systems USA - Design Mechanical Inc. CO | Construction | 0 | — | B |
| Comfort Systems USA - Syracuse NY | Construction | 0 | — | F |
| Comfort Systems USA Arkansas AR | Construction | 0 | — | A |
| Comfort Systems USA KY KY | Construction | 0 | — | C |
| Comfort Systems USA Mid Atlantic VA | Construction | 0 | — | A |
| Comfort Systems USA Midsouth AL | Construction | 0 | — | B |
| Comfort Systems USA Northwest Inc WA | Construction | 0 | — | D |
| COMFORT SYSTEMS USA SOUTH CENTRAL TX | Construction | 0 | — | D |
| Comfort Systems USA Southeast AL | Construction | 0 | — | A |
| Comfort Systems USA Southeast FL | Construction | 0 | — | A |
| Comfort Systems USA Southeast GA | Construction | 0 | — | A |
| Comfort Systems USA, Inc. (Syracuse) NY | — | 0 | — | — |
| Comfort Temp Company FL | Construction | 0 | — | F |
| Comfort Window Co. Inc. NY | Manufacturing | 0 | — | F |
| Comfortable Care Dental Health Professionals, PA IL | Healthcare & Social Assistance | 1 | $140,000 | — |
| Comfortex Corporation NY | Manufacturing | 0 | — | A |
| Comfortliv LLC MO | Professional & Technical Services | 1 | $86,000 | — |
| Comfrot Suites Innsbrook VA | Accommodation & Food Services | 0 | — | A |
| Comgen America, Inc AL | Professional & Technical Services | 1 | $79,040 | — |
| Coming Optical Communications, LLC NC | Manufacturing | 0 | — | A |
| COMISION DE JUEGOS GOBIERNO DE PUERTO RICO PR | Arts & Entertainment | 0 | — | F |
| Comity, Inc. NY | Finance & Insurance | 1 | $150,000 | — |
| Comlux IN | — | 0 | — | — |
| Comm-Link DHP, Inc dba ComLink Network Services, Inc IN | Construction | 0 | — | F |
| Comma.ai, Inc. CA | Professional & Technical Services | 4 | $114,750 | — |
| Commanche Peak Nuclear Power Plant TX | — | 0 | — | — |
| Command Access Technology Inc. CA | Manufacturing | 0 | — | F |
| Command and Control Construction MN | Construction | 0 | — | A |
