| ELG Metals, Inc CA | Wholesale Trade | 0 | — | A |
| ELG Metals, Inc TX | Wholesale Trade | 0 | — | A |
| ELG Metals, Inc. AL | Wholesale Trade | 0 | — | A |
| ELG Metals, Inc. IL | Wholesale Trade | 0 | — | A |
| ELG Palladium Group, LLC MO | Accommodation & Food Services | 0 | — | A |
| ELG Utica Alloys CT | Wholesale Trade | 0 | — | F |
| ELG Utica Alloys NY | Wholesale Trade | 0 | — | F |
| ELG Utica Alloys (Harford), Inc. CT | — | 0 | — | — |
| ELG Utica Alloys Hartford CT | Manufacturing | 0 | — | F |
| Elgin Beverage Co IL | Wholesale Trade | 0 | — | A |
| Elgin Fastener Group IL | Manufacturing | 0 | — | F |
| Elgin Fastener Group IN | Manufacturing | 0 | — | F |
| Elgin Fastener Group OH | Manufacturing | 0 | — | F |
| Elgin Fastener Group TN | Manufacturing | 0 | — | A |
| Elgin Fastener Group WI | Manufacturing | 0 | — | B |
| Elgin Industries IL | Manufacturing | 0 | — | C |
| Elgin NH, LLC IL | Healthcare & Social Assistance | 0 | — | F |
| Elgin Power and Separation Solutions TX | Manufacturing | 0 | — | A |
| Elgin Recycling IL | Wholesale Trade | 0 | — | A |
| Elgin Separation Solutions VA | Manufacturing | 0 | — | A |
| Elgin Separation Solutions WV | Manufacturing | 0 | — | A |
| ELGIN SUPER AUTO PARTS INC. IL | Retail Trade | 0 | — | A |
| Elgin Sweeping Services, Inc. IL | Manufacturing | 0 | — | F |
| Elgin Tree Farm, Inc. AZ | Agriculture & Forestry | 0 | — | A |
| Elguez Inc. DBA Precise Pavers CA | Construction | 0 | — | F |
| Eli Lilly NJ | — | 0 | — | — |
| Eli Lilly and Company CA | Professional & Technical Services | 0 | — | D |
| Eli Lilly and Company IN | Transportation & Warehousing | 161 | $144,786 | A |
| Eli Lilly and Company NJ | Manufacturing | 0 | — | A |
| Eli Lilly and Company PA | Manufacturing | 0 | — | A |
| Eli Lilly and Company PR | Manufacturing | 0 | — | A |
| Eli Lilly and Company Revised (2/3/17) IN | — | 0 | — | — |
| Eli Roberts and Sons FL | Wholesale Trade | 0 | — | F |
| Eli's Food & Cocktails MN | — | 0 | — | — |
| Eliabeth Melendez CA | Agriculture & Forestry | 0 | — | A |
| Eliada Homes, Inc. NC | Healthcare & Social Assistance | 0 | — | F |
| Elias Richardson MA | Construction | 0 | — | A |
| Eliassen Government Services, LLC MD | Administrative & Waste Services | 2 | $119,569 | — |
| Eliassen Group, LLC MA | Administrative & Waste Services | 38 | $136,419 | A |
| Elicc Americas Corporation CA | Professional & Technical Services | 5 | $104,732 | A |
| Elicc Americas Corporation NY | Construction | 0 | — | F |
| Elie Saab NY LLC NY | Retail Trade | 1 | $110,000 | — |
| Elie Tahari Ltd. (2 sites) NY | — | 0 | — | — |
| Eligible Inc. NY | Professional & Technical Services | 1 | $210,000 | — |
| Eligius Mfg VA | Manufacturing | 0 | — | F |
| Eligius MFG SJ CA | Manufacturing | 0 | — | F |
| Elijah House Foundation CA | — | 0 | — | — |
| Elim Park Baptist Home Inc CT | Healthcare & Social Assistance | 0 | — | F |
| Elim Rehab and Care Center ND | Healthcare & Social Assistance | 0 | — | F |
| Elim Senior Housing FL | Healthcare & Social Assistance | 0 | — | F |
