| Empire Packing Company LP OH | Wholesale Trade | 0 | — | C |
| Empire Packing Company LP TN | Wholesale Trade | 0 | — | D |
| Empire Painting and Waterproofing FL | Construction | 0 | — | A |
| Empire Paper Company TX | Wholesale Trade | 0 | — | D |
| Empire Paratransit Corp. NY | — | 0 | — | — |
| EMPIRE PAVING, INC. CT | Construction | 2 | $83,389 | F |
| Empire Petroleum Corporation OK | Mining & Extraction | 1 | $165,000 | — |
| Empire Plastics Inc NY | Manufacturing | 0 | — | F |
| Empire Ranch, LLC DBA Empire Ranch Golf Club CA | — | 0 | — | — |
| Empire Recycling Corporation NY | Administrative & Waste Services | 0 | — | D |
| Empire Refractory Services of Indiana, Inc. IN | Construction | 0 | — | A |
| Empire Refractory Services of Ohio, LLC CA | Construction | 0 | — | A |
| Empire Refractory Services of Ohio, LLC MI | Construction | 0 | — | A |
| Empire Roofing & Sheet Metal Inc CO | Construction | 0 | — | A |
| Empire Roofing and Sheet Metal CO | Construction | 0 | — | F |
| Empire Roofing Companies Inc TX | Construction | 0 | — | D |
| Empire Roofing Companies Inc.. TX | Construction | 0 | — | A |
| Empire Roofing Company of Georgia Inc GA | Construction | 0 | — | A |
| Empire Roofing Company Southeast LLC FL | Construction | 0 | — | D |
| Empire Roofing Inc of Nashville TN | Construction | 0 | — | F |
| Empire Roofing Inc. MT | Construction | 0 | — | F |
| Empire Roofing Inc. TX | Construction | 0 | — | D |
| Empire Roofing Inc.. TN | Construction | 0 | — | F |
| Empire Roofing of Georgia GA | Construction | 0 | — | A |
| Empire Roofing of Oklahoma Inc OK | Construction | 0 | — | F |
| Empire Roofing of Southeast FL | Construction | 0 | — | F |
| Empire Roofing of Tennessee, LLC TN | Construction | 0 | — | A |
| Empire Sheet Metal, Inc. NH | Manufacturing | 0 | — | F |
| Empire Southwest LLC AZ | Real Estate | 0 | — | C |
| Empire Southwest LLC CA | Wholesale Trade | 0 | — | A |
| Empire Southwest, LLC NV | Other Services | 0 | — | C |
| empire sportmens association CA | Arts & Entertainment | 0 | — | A |
| Empire Square Group LLC NY | Real Estate | 2 | $156,724 | — |
| Empire State Brewing Corp. d/b/a Heartland Brewery NY | — | 0 | — | — |
| Empire State Bus Corp NY | — | 0 | — | — |
| Empire State Escorts, Inc. NY | — | 0 | — | — |
| Empire State Mines NY | — | 0 | — | — |
| Empire State Youth Orchestra Inc. NY | Arts & Entertainment | 2 | $77,060 | — |
| Empire Steel Erectors L.P. TX | Construction | 0 | — | F |
| Empire Today LLC AZ | Construction | 0 | — | F |
| Empire Today LLC CA | Construction | 0 | — | F |
| Empire Today LLC CO | Construction | 0 | — | F |
| Empire Today LLC FL | Construction | 0 | — | A |
| Empire Today LLC GA | Construction | 0 | — | F |
| Empire Today LLC IL | Construction | 0 | — | A |
| Empire Today LLC MA | Construction | 0 | — | A |
| Empire Today LLC MD | Construction | 0 | — | F |
| Empire Today LLC MI | Construction | 0 | — | D |
| Empire Today LLC NJ | Construction | 0 | — | F |
| Empire Today LLC TX | Construction | 0 | — | F |
