| Elm Terrace Gardens PA | Healthcare & Social Assistance | 0 | — | F |
| ELM Utility Services AZ | Utilities | 0 | — | F |
| ELM Utility Services CO | Utilities | 0 | — | F |
| ELM Utility Services ID | Utilities | 0 | — | F |
| ELM Utility Services IL | Utilities | 0 | — | A |
| ELM Utility Services KY | Utilities | 0 | — | A |
| ELM Utility Services MT | Utilities | 0 | — | F |
| ELM Utility Services ND | Utilities | 0 | — | A |
| ELM Utility Services NV | Utilities | 0 | — | A |
| ELM Utility Services OR | Utilities | 0 | — | A |
| ELM Utility Services SD | Utilities | 0 | — | F |
| ELM Utility Services TX | Utilities | 0 | — | F |
| ELM Utility Services UT | Utilities | 0 | — | F |
| ELM Utility Services WA | Utilities | 0 | — | F |
| ELM Utility Services WY | Utilities | 0 | — | A |
| Elm York Home for Adults NY | Healthcare & Social Assistance | 0 | — | C |
| Elmar Industries Inc. NY | Manufacturing | 0 | — | A |
| Elmbrook Management Company OK | Healthcare & Social Assistance | 0 | — | A |
| ElmCap Industries CT | Manufacturing | 0 | — | A |
| 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 County Market, Inc. MI | Retail Trade | 0 | — | A |
| Elmer's Products Inc OH | — | 0 | — | — |
| Elmer's Restaurants OR | — | 0 | — | — |
| Elmer's Restaurants, Inc WA | — | 0 | — | — |
| Elmet Technologies MI | Manufacturing | 0 | — | F |
| Elmet Technologies Euclid LLC OH | Manufacturing | 0 | — | D |
| Elmet Technologies LLC ME | Manufacturing | 0 | — | F |
| Elmhirst Industries Inc. MI | Manufacturing | 0 | — | A |
| elmhurst care center inc. NY | Healthcare & Social Assistance | 0 | — | F |
| Elmhurst Commons Apartments, LLC MN | Healthcare & Social Assistance | 0 | — | A |
| Elmhurst Community Unit School 205 IL | Educational Services | 0 | — | D |
| Elmhurst Dairy, Inc. NY | — | 0 | — | — |
| Elmhurst Electric Corp. NY | Construction | 0 | — | A |
| elmhurst Home, Inc. MI | Healthcare & Social Assistance | 0 | — | A |
| Elmhurst Inc. ME | Healthcare & Social Assistance | 0 | — | A |
| Elmhurst Park Distirct IL | Public Administration | 0 | — | D |
| Elmhurst Rehabilitation and Healthcare Center RI | Healthcare & Social Assistance | 0 | — | F |
| Elmhurst-Chicago Stone Company IL | Manufacturing | 0 | — | F |
| Elmington Property Management TN | Real Estate | 0 | — | F |
| Elmira Lodging Associates, LLC NY | Accommodation & Food Services | 0 | — | A |
| ELMIRA STAMPING & MFG CORP NY | Manufacturing | 0 | — | F |
| Elmira Structures, Inc. NY | Construction | 0 | — | D |
| Elmo Carter Construction Co., INC GA | Construction | 0 | — | D |
| Elmont Resort LLC TX | Accommodation & Food Services | 0 | — | F |
| Elmora Hills Healthcare and Rehabilitation Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Elmstar Electric Corporation WI | Construction | 0 | — | A |
| Elmwood OH | Healthcare & Social Assistance | 0 | — | F |
