| Covetrus North America, LLC formerly dbas as Butler Animal Health Supply LLC dba Covetrus CA | Wholesale Trade | 0 | — | F |
| Covetrus Software Services LLC WI | Wholesale Trade | 0 | — | A |
| Covetrus Software Services, LLC CA | Professional & Technical Services | 0 | — | A |
| Covetrus Software Services, LLC MO | Professional & Technical Services | 0 | — | A |
| Covetrus, Inc. OH | Professional & Technical Services | 6 | $121,363 | F |
| COVETUS, LLC TX | Professional & Technical Services | 3 | $106,667 | — |
| Covey WI | Healthcare & Social Assistance | 0 | — | F |
| Covi Concrete Construction Inc. CA | Construction | 0 | — | F |
| Covia TX | — | 0 | — | — |
| Covia Communities CA | — | 0 | — | — |
| Covia Corp-Kermit TX | — | 0 | — | — |
| Covia Corp. WI | — | 0 | — | — |
| Covia Holding Corporation, f/k/a Unimin Corporation CT | — | 0 | — | — |
| Covia Holdings Corporation IL | — | 0 | — | — |
| Covia Kasota 2019 MN | — | 0 | — | — |
| Covia-Crane TX | — | 0 | — | — |
| Covia-Kermit TX | — | 0 | — | — |
| COVID Clinic CA | — | 0 | — | — |
| Covidien NY | — | 0 | — | — |
| Covidien Distribution Center CA | — | 0 | — | — |
| Covidien LP CT | Manufacturing | 0 | — | A |
| Covidien LP MN | Manufacturing | 48 | $112,611 | — |
| COVILLE INC NC | Wholesale Trade | 0 | — | A |
| COVINA CA | Healthcare & Social Assistance | 0 | — | F |
| Covina Care Center INC CA | Healthcare & Social Assistance | 0 | — | A |
| Covina Rehabilitation Center/Longwood CA | Healthcare & Social Assistance | 0 | — | F |
| COVINA SELF STORAGE CA | Real Estate | 0 | — | F |
| Covina Self Storage Covina CA | Real Estate | 0 | — | A |
| Covington & Burling LLP DC | Professional & Technical Services | 5 | $316,000 | — |
| Covington - AMG Rehabilitation LA | Healthcare & Social Assistance | 0 | — | F |
| Covington Aircraft Engines, Inc. OK | Manufacturing | 0 | — | D |
| Covington Care and Rehabilitation Center SD | — | 0 | — | — |
| Covington Casket Company AL | Manufacturing | 0 | — | F |
| Covington County Hospital MS | — | 0 | — | — |
| Covington Electric Cooperative Inc. AL | Utilities | 0 | — | F |
| Covington Electric System TN | Utilities | 0 | — | A |
| Covington Ladies Home KY | Healthcare & Social Assistance | 0 | — | F |
| Covington Skilled Nursing and Rehabilitation OH | Healthcare & Social Assistance | 0 | — | F |
| Covington Water District WA | Utilities | 0 | — | F |
| Covius Services, LLC CO | Professional & Technical Services | 1 | $123,995 | — |
| Covoro Mining Solutions LLC TN | Manufacturing | 0 | — | B |
| COW Industries Inc. OH | Manufacturing | 0 | — | A |
| Cow Palace LLC WA | — | 0 | — | — |
| Cow Plaza Hotel LLC ME | Accommodation & Food Services | 0 | — | A |
| Cowan Group Engineering OK | Professional & Technical Services | 0 | — | F |
| Cowan Hardware Company GA | Retail Trade | 0 | — | A |
| Cowan Systems, LLC. AL | Transportation & Warehousing | 0 | — | A |
| Cowan Systems, LLC. CT | Transportation & Warehousing | 0 | — | F |
| Cowan Systems, LLC. DE | Transportation & Warehousing | 0 | — | D |
| Cowan Systems, LLC. FL | Transportation & Warehousing | 0 | — | C |
