| Elmwood Apartments MS | Real Estate | 0 | — | A |
| Elmwood Assisted Living and Skilled Nursing of Fremont OH | Healthcare & Social Assistance | 0 | — | F |
| Elmwood Assisted Livivg 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 | — | F |
| ELMWOOD MANOR NURSING HOME, LLC OK | Healthcare & Social Assistance | 0 | — | F |
| Elmwood Nursing & Rehab IL | Healthcare & Social Assistance | 0 | — | A |
| ELMWOOD TERRACE HEALTHCARE CTR IL | Healthcare & Social Assistance | 0 | — | F |
| Elnido CA | — | 0 | — | — |
| elnstruction MD | — | 0 | — | — |
| ELO Engineering Inc. MN | Manufacturing | 0 | — | A |
| ELO Life Systems, Inc. NC | Professional & Technical Services | 1 | $210,000 | — |
| Elo Restoration INC DBA Elo Roofing INC FL | Construction | 0 | — | A |
| Elo Touch Solutions, Inc. CA | Manufacturing | 0 | — | A |
| Elo Touch Solutions, Inc. TN | Manufacturing | 0 | — | 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 | 2 | $96,500 | — |
| ELogisTek LLC CA | Transportation & Warehousing | 1 | $72,000 | — |
| Eloka Logistics LLC CA | Transportation & Warehousing | 0 | — | F |
| Elon Inc. CT | Retail Trade | 0 | — | D |
| Elon University NC | Educational Services | 5 | $128,148 | — |
| Eloret Corporation CA | — | 0 | — | — |
| Elos Medtech TN | Manufacturing | 0 | — | B |
| ELPRO Services, Inc. OH | Wholesale Trade | 0 | — | F |
| ELPX LLC CA | Accommodation & Food Services | 1 | $98,642 | — |
| ELRAC LLC NY | Wholesale Trade | 0 | — | A |
| ELRAC LLC d/b/a Enterprise Holdings NY | Real Estate | 0 | — | F |
| ELRAC LLC-Alamo/Enterprise Rent-A-Car NY | — | 0 | — | — |
| ELRAC LLC-Enterprise Rent-A-Car NY | — | 0 | — | — |
| ELRAC LLC. OH | Management of Companies | 0 | — | F |
| ELRAC, LLC NJ | Wholesale Trade | 0 | — | B |
| Elray Manufacturing Company NJ | Manufacturing | 0 | — | F |
| Elray Resources, Inc. NV | Information & Media | 1 | $275,000 | — |
| ElringKlinger Manufacturing Indiana, Inc. IN | Manufacturing | 0 | — | D |
| ElringKlinger Silicon Valley, Inc CA | Manufacturing | 0 | — | F |
| ElringKlinger South Carolina LLC. SC | Manufacturing | 2 | $113,407,500 | — |
| ElringKlinger Texas LLC TX | Manufacturing | 0 | — | A |
| Elringklinger USA Inc GA | Manufacturing | 0 | — | F |
| Elroy Air, Inc. CA | Manufacturing | 1 | $171,600 | — |
| Elroy Health Services WI | Healthcare & Social Assistance | 0 | — | F |
| ELS Companies Inc. AZ | Administrative & Waste Services | 0 | — | A |
| ELSA LLC IN | Manufacturing | 0 | — | F |
| Elsa Logistics LLC CA | Transportation & Warehousing | 0 | — | C |
| Elsa Panther TX | Manufacturing | 0 | — | F |
| Elsevier, Inc. GA | Administrative & Waste Services | 14 | $121,625 | — |
| Elsie Whitlow Stokes Community Freedom Public Charter School DC | Educational Services | 2 | $68,500 | — |
| Elsinore Valley Municipal Water District CA | Utilities | 0 | — | D |
