| Cotton Holdings TX | Construction | 0 | — | A |
| Cotton LLC dba Woodside Healthcare Center CA | Healthcare & Social Assistance | 0 | — | A |
| Cotton On La Mirada Distribution Center CA | — | 0 | — | — |
| COTTON PARTNERS LLC GA | Agriculture & Forestry | 0 | — | A |
| Cotton Plant Transport MS | Transportation & Warehousing | 0 | — | D |
| COTTON PRODUCERS CO-OP, INC AL | Agriculture & Forestry | 0 | — | A |
| Cotton Tops Enterprises, Inc. dba Sport Clips Haircuts CA | — | 0 | — | — |
| Cottons LLC CA | Healthcare & Social Assistance | 0 | — | F |
| Cottonwood NE | — | 0 | — | — |
| COTTONWOOD & JACKSON COS MN | Educational Services | 0 | — | D |
| Cottonwood Co-op Oil Co. MN | Wholesale Trade | 0 | — | A |
| Cottonwood Community Alternatives, Inc. CO | Healthcare & Social Assistance | 0 | — | D |
| Cottonwood County MN | Public Administration | 0 | — | D |
| Cottonwood County Devleopmental Achievement Center MN | Healthcare & Social Assistance | 0 | — | A |
| Cottonwood Creek Healthcare Community TX | — | 0 | — | — |
| Cottonwood Energy TX | Utilities | 0 | — | A |
| Cottonwood Farms, LLC MO | Manufacturing | 0 | — | F |
| Cottonwood Healthcare MT | Healthcare & Social Assistance | 0 | — | A |
| Cottonwood Manor Assisted Living WI | Healthcare & Social Assistance | 0 | — | F |
| Cottonwood Treatment Center UT | — | 0 | — | — |
| Cottonwood Tucson AZ | Healthcare & Social Assistance | 0 | — | F |
| Cottonwood Villa NE | Healthcare & Social Assistance | 0 | — | A |
| Cottonwood Village AZ | Healthcare & Social Assistance | 0 | — | F |
| Cottrell Paper Company, Inc. NY | Manufacturing | 0 | — | F |
| Cottrell Printing Company, Inc. CO | Manufacturing | 0 | — | A |
| Cottrell, Inc. GA | Manufacturing | 0 | — | C |
| Cotulla Independent School District TX | Educational Services | 1 | $97,180 | — |
| Coty NJ | Manufacturing | 0 | — | A |
| Coty NY | Manufacturing | 0 | — | A |
| COTY US LLC NY | Retail Trade | 2 | $91,473 | — |
| Coty, Inc. MD | Transportation & Warehousing | 0 | — | A |
| Coty, Inc. DBA Noxell Corp MD | Manufacturing | 0 | — | A |
| Couch Distributing Company Inc. CA | — | 0 | — | — |
| Couchbase, Inc. CA | Information & Media | 6 | $156,281 | — |
| Couchbase, Inc. TX | — | 0 | — | — |
| Couco Creek Dairy, Inc CA | Agriculture & Forestry | 0 | — | F |
| Cougar Bag IN | Manufacturing | 0 | — | D |
| Cougar Completion Services LP TX | Mining & Extraction | 0 | — | A |
| Cougar Construction Inc OR | Construction | 0 | — | A |
| Cougar Contracting LLC FL | Construction | 0 | — | F |
| Cougar Cutting, Inc. FL | Construction | 0 | — | F |
| Cougar Tech Inc CA | Professional & Technical Services | 7 | $107,839 | — |
| Coughlin Company I, Inc. UT | Construction | 0 | — | F |
| Coulee Region Mechanical Contractors Inc WI | Construction | 0 | — | A |
| Coulisse FL | Transportation & Warehousing | 0 | — | A |
| Coulmibiana Foods inc. DBA Giant eagle OH | Retail Trade | 0 | — | B |
| Couloir Technology Group, Inc DE | Professional & Technical Services | 3 | $113,658 | — |
| Coulomb Solutions Inc CA | Wholesale Trade | 0 | — | A |
| Coulson Aviation USA OR | Agriculture & Forestry | 0 | — | A |
| Coulson Excavating Company Inc CO | Construction | 0 | — | A |
