| Esop WI | Utilities | 0 | — | F |
| Esoterix Genetic Laboratories LLC CA | Healthcare & Social Assistance | 1 | $120,545 | — |
| Esoterix Genetic Labs LLC NM | Manufacturing | 1 | $64,584 | — |
| Esoterix Genetics Laboratory, LLC FL | — | 0 | — | — |
| ESP Specialties & Fabrications, Inc. GA | Manufacturing | 0 | — | A |
| ESP, Inc. NJ | Administrative & Waste Services | 0 | — | F |
| ESPA Associates, LLC Embassy Suites Pittsburgh Airport PA | — | 0 | — | — |
| Espanola Public Schools NM | Educational Services | 6 | $52,083 | — |
| Espanola Transit Mix, LLC NM | Manufacturing | 0 | — | D |
| Esparza Enterprises, Inc CA | Agriculture & Forestry | 0 | — | F |
| Espas Inc MI | Manufacturing | 0 | — | F |
| Espec North America Inc CO | Manufacturing | 0 | — | F |
| Espec North America Inc. MI | Manufacturing | 0 | — | F |
| eSpecial Needs MO | Wholesale Trade | 0 | — | A |
| Especial T HVAC Sheet Metal Fittings Inc CA | Manufacturing | 0 | — | F |
| Especially Yours Inc. MA | Retail Trade | 1 | $131,934 | — |
| Esper Care LLC NJ | Professional & Technical Services | 1 | $149,000 | — |
| ESPER Electric MI | Construction | 0 | — | D |
| Esper Regulatory Technologies, Inc. TX | Professional & Technical Services | 2 | $196,500 | — |
| Esperanza Construction, LLC UT | Construction | 0 | — | A |
| Esperanza Health Centers IL | Healthcare & Social Assistance | 2 | $138,817 | — |
| Esperanza Ridge WA | Agriculture & Forestry | 0 | — | A |
| Esperanza Shelter NM | Healthcare & Social Assistance | 0 | — | A |
| Espey Gin Company, Inc. TN | Agriculture & Forestry | 0 | — | A |
| Espey Mfg. & Electronics Corp. NY | Manufacturing | 0 | — | A |
| Espin Express FL | Transportation & Warehousing | 0 | — | D |
| Espina Paving, Inc. VA | Construction | 0 | — | A |
| ESPINOZA FLC CA | Agriculture & Forestry | 0 | — | A |
| ESPITIA TECHNOLOGIES TX | Construction | 0 | — | A |
| Esplanade Builders / True Line Railing CA | Construction | 0 | — | A |
| Esplanade Golf & Country Club of Naples, Inc. FL | — | 0 | — | — |
| Esplanade of White Plains Venture Partnership d/b/a The Esplanade NY | — | 0 | — | — |
| ESPN CT | Information & Media | 0 | — | C |
| ESPN Magazine, LLC/ESPN Productions, Inc./ESPN Technology Services, Inc. NY | — | 0 | — | — |
| ESPN Productions, Inc. (Global X Operations) NY | — | 0 | — | — |
| ESPN Zone MD | — | 0 | — | — |
| ESPN Zone NY | — | 0 | — | — |
| Esposito Nursery Inc. FL | Retail Trade | 0 | — | F |
| Esposito's Sausage NY | Manufacturing | 0 | — | A |
| Espressive, Inc. CA | Information & Media | 1 | $226,138 | — |
| Espresso Parts WA | Wholesale Trade | 0 | — | A |
| Esprit LTD, Loews Ventana Canyon Resort AZ | Accommodation & Food Services | 0 | — | F |
| Esprit US Retail, Inc. NY | — | 0 | — | — |
| Esprit US Retail, Inc., Esprit US Distribution, Inc. and Esprit International NY | — | 0 | — | — |
| Espy Transport LLC PA | Transportation & Warehousing | 0 | — | A |
| Esquared Hospitality IL | — | 0 | — | — |
| Esquire Hotel Gastonia LLC NC | Accommodation & Food Services | 0 | — | A |
| ESRO FOOD GROUP LLC OK | Manufacturing | 0 | — | F |
| ESS Alaska Sector AK | Accommodation & Food Services | 0 | — | F |
| ESS Alaska Sector CO | Accommodation & Food Services | 0 | — | A |
