| Ellwood Quality Steels PA | Manufacturing | 0 | - | F |
| ELM Fieldsight, LLC d.b.a. ELM Microgrid TX | - | 2 | $113,728 | - |
| Elm Haven Healthcare KS | Healthcare & Social Assistance | 0 | - | - |
| ELM Logistics LLC TX | Transportation & Warehousing | 0 | - | - |
| Elm Plating Company MI | Manufacturing | 0 | - | D |
| ELM Utility Services AZ | Utilities | 0 | - | F |
| ELM Utility Services UT | Utilities | 0 | - | F |
| ELM Utility Services WA | Utilities | 0 | - | F |
| Elme Support Services LLC MD | - | 0 | - | - |
| Elmer Buchta Trucking Inc. IN | Transportation & Warehousing | 0 | - | C |
| Elmer Kennedy, LLC dba Pasquale Jones NY | - | 0 | - | - |
| Elmer W. Davis, Inc NY | Construction | 0 | - | F |
| Elmer's Products Inc OH | - | 0 | - | - |
| Elmer's Restaurants OR | - | 0 | - | - |
| Elmer's Restaurants, Inc WA | - | 0 | - | - |
| Elmet Technologies LLC ME | Manufacturing | 0 | - | F |
| elmhurst care center inc. NY | Healthcare & Social Assistance | 0 | - | F |
| Elmhurst Community Unit School 205 IL | Educational Services | 0 | - | D |
| Elmhurst Community Unit School District 205 IL | - | 1 | $71,080 | - |
| Elmhurst Dairy, Inc. NY | - | 0 | - | - |
| Elmhurst Park Distirct IL | Public Administration | 0 | - | D |
| Elmington Property Management TN | Real Estate | 0 | - | F |
| Elmont Rehab Pt, P.C. NY | - | 1 | $100,000 | - |
| Elmwood OH | Healthcare & Social Assistance | 0 | - | F |
| Elmwood Centers OH | Healthcare & Social Assistance | 0 | - | F |
| Elmwood Country Club, Inc. NY | - | 0 | - | - |
| Elmwood Geriatric Village MI | - | 0 | - | - |
| Elmwood Manor Nursing Home, L.L. OK | Healthcare & Social Assistance | 0 | - | - |
| Elmwood Manor Nursing Home, LLC OK | Healthcare & Social Assistance | 0 | - | - |
| Elnido CA | - | 0 | - | - |
| elnstruction MD | - | 0 | - | - |
| ELO Life Systems, Inc. NC | Professional & Technical Services | 1 | $210,000 | - |
| Elo Touch Solutions, Inc. CA | Manufacturing | 2 | $115,000 | A |
| Elo Touch Solutions, Inc. TX | Manufacturing | 1 | $119,000 | A |
| eLocal USA LLC CA | Information & Media | 1 | $152,000 | - |
| ELogicSquare Inc. FL | Professional & Technical Services | 3 | $103,000 | - |
| ELogisTek LLC CA | Transportation & Warehousing | 6 | $76,232 | - |
| Eloka Logistics LLC CA | Transportation & Warehousing | 0 | - | F |
| Elon University NC | Educational Services | 10 | $141,835 | - |
| Eloret Corporation CA | - | 0 | - | - |
| Elorian AI, Inc. CA | - | 2 | $400,000 | - |
| Elos Medtech TN | Manufacturing | 0 | - | B |
| ELP Aviation, Inc. KS | - | 3 | $150,000 | - |
| Elpx LLC CA | Accommodation & Food Services | 1 | $98,642 | - |
| ELRAC LLC-Alamo/Enterprise Rent-A-Car NY | - | 0 | - | - |
| ELRAC LLC-Enterprise Rent-A-Car NY | - | 0 | - | - |
| Elray Resources, Inc. NV | Information & Media | 3 | $90,000 | - |
| ElringKlinger Automotive Manufacturing, Inc. MI | - | 1 | $80,000 | - |
| ElringKlinger Silicon Valley, Inc CA | Manufacturing | 0 | - | F |
| ElringKlinger South Carolina LLC. SC | Manufacturing | 2 | - | - |
