| Elkay Plumbing Products Co. IL | Manufacturing | 0 | — | D |
| Elkay Plumbing Products Co. UT | Manufacturing | 0 | — | F |
| Elkay Sales, Inc. WI | Wholesale Trade | 1 | $120,000 | — |
| Elkay Wood Products Co. VA | — | 0 | — | — |
| Elkay Wood Products Company PA | — | 0 | — | — |
| Elkem Silicones USA Corp. SC | Manufacturing | 0 | — | F |
| Elkhart Clinic IN | Healthcare & Social Assistance | 0 | — | D |
| Elkhart Community Schools IN | Educational Services | 0 | — | F |
| Elkhart Composites Inc IN | Manufacturing | 1 | $95,000 | — |
| Elkhart General Hospital IN | Healthcare & Social Assistance | 0 | — | F |
| Elkhart Place Assisted Living LLC IN | Healthcare & Social Assistance | 0 | — | A |
| Elkhart Plastics IA | Manufacturing | 0 | — | F |
| Elkhart Plastics inc. IN | Manufacturing | 0 | — | D |
| Elkhart Plating Corp IN | Manufacturing | 0 | — | F |
| Elkhart Products Corporation AR | Manufacturing | 0 | — | B |
| Elkhart Products Corporation IN | Manufacturing | 0 | — | C |
| Elkhart Products Corporation OK | Transportation & Warehousing | 0 | — | A |
| Elkhart Tri-Went Industrial IN | Manufacturing | 0 | — | F |
| Elkhorn Area School District WI | Educational Services | 0 | — | F |
| Elkhorn Environmental NV | Transportation & Warehousing | 0 | — | A |
| Elkhorn Farm Management Inc CA | Agriculture & Forestry | 0 | — | F |
| Elkhorn Packing CO LLC CA | Agriculture & Forestry | 0 | — | D |
| Elkhorn River Farms NE | Agriculture & Forestry | 0 | — | F |
| Elkhorn Valley Ethanol LLC NE | Manufacturing | 0 | — | A |
| Elkhorn Valley Rehabilitation Hospital Holdings, Inc. WY | Healthcare & Social Assistance | 0 | — | F |
| Elkiem Global LLC NY | Professional & Technical Services | 1 | $76,000 | — |
| Elkins Construction, LLC. FL | Construction | 0 | — | A |
| Elkins Crest PA | Healthcare & Social Assistance | 0 | — | F |
| Elkins Crest Health & Rehabilitation Center PA | Healthcare & Social Assistance | 0 | — | F |
| Elkins Regional Convalescent Center WV | Healthcare & Social Assistance | 0 | — | F |
| Elkinton Enterprises Inc dba Closet Factory CA | Construction | 0 | — | F |
| Elko Bus Lines, LLC NV | — | 0 | — | — |
| Elko County School District NV | Educational Services | 1 | $71,724 | — |
| ELKO Logistics Inc TX | Transportation & Warehousing | 0 | — | A |
| Elko Sanitation Company NV | Administrative & Waste Services | 0 | — | A |
| Elko Veterinary Clinic NV | Professional & Technical Services | 0 | — | A |
| Elks Rehab System ID | — | 0 | — | — |
| Elks Rehab System OR | — | 0 | — | — |
| Elkton SNF LLC MD | Healthcare & Social Assistance | 0 | — | F |
| Elkus Manfredi Architects, Ltd. MA | Professional & Technical Services | 1 | $72,987 | — |
| Ell-Tron Manufacturing Co., Inc. MI | Manufacturing | 0 | — | F |
| Ella Dining Room and Bar CA | Accommodation & Food Services | 0 | — | F |
| Ella E.M. Brown Charitable Circle dba Oaklawn Hospital MI | Healthcare & Social Assistance | 0 | — | C |
| Ella S.A. Contracting, L.P. TX | Construction | 0 | — | A |
| Ella SA Contracting, L.P. TX | Construction | 0 | — | A |
| Ellab Inc. CO | Manufacturing | 0 | — | B |
| Elle OBGYN SC | Healthcare & Social Assistance | 0 | — | A |
| Ellen Memorial, LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Ellenby Technologies, Inc. NJ | Manufacturing | 0 | — | A |
| Ellenoff Grossman & Schole LLP NY | Professional & Technical Services | 2 | $214,000 | — |
