| Cookies on Webster Inc. NY | — | 0 | — | — |
| Cookies United LLC NY | Manufacturing | 0 | — | A |
| CookiesKids.com Inc. (Distribution Facility) NY | — | 0 | — | — |
| Cooks Bellecour MN | — | 0 | — | — |
| Cookshack Inc OK | Manufacturing | 0 | — | A |
| Cookson Enterprise CA | Construction | 0 | — | A |
| Cookson Hills Electric Cooperative Inc. OK | Utilities | 0 | — | F |
| CookUnity Inc. NY | Manufacturing | 6 | $138,849,153 | F |
| Cool Air Solutions, Inc. CA | Construction | 0 | — | A |
| COOL EARTH SOLAR DEVELOPMENT, LLC CA | Construction | 0 | — | F |
| Cool Fuel MN | Transportation & Warehousing | 0 | — | C |
| Cool Minds LLC NJ | Administrative & Waste Services | 6 | $130,926 | — |
| Cool Pacific Land Company CA | Agriculture & Forestry | 0 | — | D |
| Cool Pak, LLC CA | — | 0 | — | — |
| Cool Runnings INC CA | Transportation & Warehousing | 0 | — | B |
| Cool Wind Ventilation Corp NY | Construction | 0 | — | F |
| Cool Zone Inc. FL | Construction | 0 | — | D |
| COOLAIR CONDITIONING FL | Construction | 0 | — | F |
| CoolCAD Electronics, Inc. MD | Manufacturing | 1 | $105,000 | — |
| Cooler Heads CA | Manufacturing | 0 | — | A |
| Coolers, Inc. TX | Other Services | 0 | — | D |
| COOLEY CONSTRUCTION INC CA | Construction | 0 | — | D |
| Cooley Incorporated RI | Manufacturing | 0 | — | D |
| Cooley Incorporated SC | Manufacturing | 0 | — | C |
| Cooley LLP CA | Professional & Technical Services | 4 | $343,750 | — |
| Cooleys, D.D.S., P.S. WA | Healthcare & Social Assistance | 1 | $163,426 | — |
| Coolfire Solutions, Inc MO | Information & Media | 1 | $90,397 | — |
| Coolibar MN | — | 0 | — | — |
| Cooling Products, Inc. OK | Manufacturing | 0 | — | F |
| Cooling's Heating and Air Conditioning INC CO | Construction | 0 | — | A |
| Coolport Mangement LLC CA | Transportation & Warehousing | 0 | — | C |
| CoolSeal, USA OH | Manufacturing | 0 | — | F |
| COOLSOFT LLC KY | Professional & Technical Services | 22 | $100,033 | — |
| Coolsys MA | Construction | 0 | — | F |
| Coolsys NC | Construction | 0 | — | A |
| Coolsys NJ | Other Services | 0 | — | A |
| COOLSYS NV | Other Services | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. AZ | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. CA | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. CO | Construction | 0 | — | A |
| CoolSys Commercial & Industrial, Inc. FL | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. GA | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. NC | Construction | 0 | — | A |
| CoolSys Commercial & Industrial, Inc. NV | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. PA | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. SC | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. TN | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. TX | Construction | 0 | — | A |
| CoolSys Commercial & Industrial, Inc. WA | Construction | 0 | — | F |
| CoolSys Commercial & Industrial, Inc. WY | Construction | 0 | — | A |
