| Cowan Systems, LLC. GA | Transportation & Warehousing | 0 | — | F |
| Cowan Systems, LLC. IN | Transportation & Warehousing | 0 | — | A |
| Cowan Systems, LLC. KS | Transportation & Warehousing | 0 | — | A |
| Cowan Systems, LLC. KY | Transportation & Warehousing | 0 | — | D |
| Cowan Systems, LLC. MA | Transportation & Warehousing | 0 | — | D |
| Cowan Systems, LLC. MD | Transportation & Warehousing | 0 | — | B |
| Cowan Systems, LLC. NC | Transportation & Warehousing | 0 | — | B |
| Cowan Systems, LLC. NJ | Transportation & Warehousing | 0 | — | B |
| Cowan Systems, LLC. NY | Transportation & Warehousing | 0 | — | A |
| Cowan Systems, LLC. OH | Transportation & Warehousing | 0 | — | B |
| Cowan Systems, LLC. PA | Transportation & Warehousing | 0 | — | B |
| Cowan Systems, LLC. SC | Transportation & Warehousing | 0 | — | A |
| Cowan Systems, LLC. TN | Transportation & Warehousing | 0 | — | D |
| Cowan Systems, LLC. UT | Transportation & Warehousing | 0 | — | F |
| Cowan Systems, LLC. VA | Transportation & Warehousing | 0 | — | A |
| Cowart Mulch, Inc FL | Manufacturing | 0 | — | A |
| Cowart Mulch, Inc GA | Manufacturing | 0 | — | F |
| Cowart Mulch, Inc TN | Manufacturing | 0 | — | A |
| COWAY USA INC CA | Real Estate | 2 | $79,000 | B |
| Cowbell Cyber, Inc. CA | Professional & Technical Services | 1 | $150,000 | — |
| Cowboy Charcoal KY | Manufacturing | 0 | — | A |
| Cowboy Kennels TX | Professional & Technical Services | 0 | — | A |
| Cowboy Moving & Storage Inc. CO | Transportation & Warehousing | 0 | — | F |
| Cowboy USA Expedited Services LLC SC | Transportation & Warehousing | 0 | — | B |
| Cowell Steel Structures LLC AR | Manufacturing | 0 | — | B |
| Cowen Construction OK | Construction | 0 | — | A |
| Cowen Truck Line, Inc. OH | Transportation & Warehousing | 0 | — | B |
| COWETA FAYETTE EMC GA | Utilities | 0 | — | D |
| Coweta Greenhouses, Inc. GA | Agriculture & Forestry | 0 | — | B |
| COWHORN CREEK ESTATES TX | Healthcare & Social Assistance | 0 | — | A |
| Cowhouse Spring, LLC GA | Accommodation & Food Services | 0 | — | F |
| Cowhy Hayes Construction Inc MI | Construction | 0 | — | A |
| COWI North America, Inc. WA | Professional & Technical Services | 3 | $110,673 | — |
| Cowin Equipment Company, Inc AL | Wholesale Trade | 0 | — | D |
| Cowin Equipment Company, Inc FL | Wholesale Trade | 0 | — | F |
| Cowin Equipment Company, Inc GA | Wholesale Trade | 0 | — | F |
| Cowles Berry Farm, Inc CA | Agriculture & Forestry | 0 | — | A |
| Cowles Industrial Tool Company OH | Manufacturing | 0 | — | F |
| Cowley Distributing, Inc. KS | — | 0 | — | — |
| Cowley Distributing, Inc. (Cape Girardeau, Jefferson City, Maryland Heights, Springfield) MO | — | 0 | — | — |
| Cowley's Moulded Products, Inc IN | Manufacturing | 0 | — | A |
| Cowling Electric PLLC AR | Construction | 0 | — | A |
| Coworx Staffing Services TX | — | 0 | — | — |
| CoWorx Staffing Services, LLC AZ | — | 0 | — | — |
| Cowtown - Carrollton TX | Wholesale Trade | 0 | — | D |
| Cowtown - Dallas TX | Wholesale Trade | 0 | — | A |
| Cowtown - Frisco TX | Wholesale Trade | 0 | — | A |
| Cowtown - Garden Acres Drive TX | Wholesale Trade | 0 | — | F |
| Cowtown - Old Denton Road TX | Wholesale Trade | 0 | — | A |
| Cowtown Carrollton TX | Wholesale Trade | 0 | — | D |
