| Coster Group IL | Manufacturing | 0 | — | F |
| Costera Waste and Environmental, Inc. CA | Administrative & Waste Services | 0 | — | A |
| Costex Tractor Parts FL | Wholesale Trade | 0 | — | A |
| Costikyan, Inc. NY | — | 0 | — | — |
| Coston & Son Ready Mix TX | Manufacturing | 0 | — | D |
| CoStrategix LTD OH | Professional & Technical Services | 2 | $100,000 | — |
| Costume Armour, Inc. NY | — | 0 | — | — |
| Cota & Cota INC VT | Retail Trade | 0 | — | D |
| Cotac USA, Inc. TX | Other Services | 0 | — | A |
| COTB LLC SC | Accommodation & Food Services | 0 | — | F |
| Cote Family Destinations MN | Accommodation & Food Services | 0 | — | F |
| Cote West Limited Partnership dba Tavern CA | — | 0 | — | — |
| Coteau des Prairies Health Care System SD | Healthcare & Social Assistance | 0 | — | A |
| Coteccons Construction Inc. CA | Construction | 1 | $71,968 | — |
| Coterie Baby, Inc. NY | Manufacturing | 3 | $218,333 | — |
| Coterra Energy Inc. TX | Mining & Extraction | 1 | $143,000 | A |
| COTG Land LLC FL | Accommodation & Food Services | 0 | — | A |
| Cotiviti, Inc. UT | Professional & Technical Services | 38 | $126,374 | — |
| Coto de Caza Golf & Racquet Club CA | Arts & Entertainment | 0 | — | F |
| COTS CA | Healthcare & Social Assistance | 0 | — | F |
| COTSWORKS, INC. OH | Manufacturing | 0 | — | A |
| Cottage Builders Inc AL | Construction | 0 | — | F |
| Cottage Grove Place IA | Healthcare & Social Assistance | 1 | $74,880 | F |
| Cottage Grove SL, LLC OR | Healthcare & Social Assistance | 0 | — | F |
| COTTAGE HEALTH CA | Healthcare & Social Assistance | 0 | — | F |
| COTTAGE HILL NURSERY AL | Agriculture & Forestry | 0 | — | A |
| Cottage Home MI | Construction | 0 | — | A |
| Cottage Hospital NH | Healthcare & Social Assistance | 0 | — | D |
| Cottage Lane Health & Rehab AR | Healthcare & Social Assistance | 0 | — | A |
| Cottage Pet Hospital Inc CA | Professional & Technical Services | 0 | — | A |
| Cottage Senior Living, Inc. KY | Healthcare & Social Assistance | 0 | — | A |
| Cottage Technologies, Inc. CA | Professional & Technical Services | 1 | $139,360 | — |
| CottageHills Fire Protection District IL | Public Administration | 0 | — | A |
| Cottages at Mill Creek WA | Healthcare & Social Assistance | 0 | — | A |
| Cottages Holdings, LLC ID | Healthcare & Social Assistance | 0 | — | F |
| Cottages WI, LLC WI | Healthcare & Social Assistance | 0 | — | F |
| Cottens', Inc. MN | Retail Trade | 0 | — | A |
| Cotterman & Company, Inc. OH | Construction | 0 | — | A |
| Cotterman & Cotterman, Inc. OH | Construction | 0 | — | F |
| COTTESMORE OF LIFE CARE WA | Healthcare & Social Assistance | 0 | — | F |
| Cottingham Operations Llc OH | Healthcare & Social Assistance | 0 | — | F |
| Cottle Carr Yaw Architects, Ltd. CO | Professional & Technical Services | 1 | $90,000 | — |
| Cottle's Asphalt Maintenance PA | Construction | 0 | — | F |
| Cottles Asphalt Maintenance Inc. PA | Construction | 0 | — | D |
| Cotton Belt Inc NC | Manufacturing | 0 | — | A |
| Cotton Center Farmers Coop TX | Agriculture & Forestry | 0 | — | A |
| Cotton Electric Cooperative, Inc. OK | Utilities | 0 | — | F |
| Cotton Farmers Investment, inc AL | Agriculture & Forestry | 0 | — | A |
| Cotton Funeral Service Inc. NJ | Other Services | 0 | — | F |
| Cotton Growers Cooperative OK | Agriculture & Forestry | 0 | — | A |
