| Foam Concepts Inc CA | Manufacturing | 0 | — | A |
| FOAM DISTRIBUTORS, INC. CA | Manufacturing | 0 | — | B |
| Foam Fabricators MO | Manufacturing | 0 | — | F |
| Foam Fabricators Inc TN | Manufacturing | 0 | — | A |
| Foam Fabricators, Inc IN | Manufacturing | 0 | — | A |
| Foam Fabricators, Inc TX | Manufacturing | 0 | — | F |
| Foam Fabricators, Inc. CA | Manufacturing | 0 | — | F |
| Foam Fabricators, Inc. IA | Manufacturing | 0 | — | F |
| Foam Fabricators, Inc. PA | Manufacturing | 0 | — | C |
| Foam Factory Inc MI | Manufacturing | 0 | — | A |
| Foam Holdings, Inc. AR | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. GA | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. MA | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. MI | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. OH | Manufacturing | 0 | — | B |
| Foam Holdings, Inc. PA | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. SC | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. TN | Manufacturing | 0 | — | F |
| Foam Holdings, Inc. TX | Manufacturing | 0 | — | C |
| Foam Industries, Inc. MN | Manufacturing | 0 | — | A |
| Foam Molders CA | Manufacturing | 0 | — | A |
| Foam Products Corp. TN | Manufacturing | 0 | — | C |
| Foam Products Corporation GA | Manufacturing | 0 | — | F |
| FOAMCRAFT, INC. IN | Manufacturing | 0 | — | F |
| FoamPartner Americas, Inc. MI | Manufacturing | 0 | — | F |
| FoamPartner Americas, Inc. SC | Manufacturing | 0 | — | A |
| Foamworks Inc TN | — | 0 | — | — |
| Foard Panel, Inc. NH | Construction | 0 | — | F |
| Focal Point Fixtures Inc. MN | Manufacturing | 0 | — | F |
| Focal Point Partners, Inc. MN | Construction | 0 | — | A |
| Focal Point Procurement Solutions, Inc. GA | Professional & Technical Services | 1 | $180,000 | — |
| Focal Pointe of Kansas City KS | Administrative & Waste Services | 0 | — | F |
| FOCAL STUDIO CORPORATION NY | Professional & Technical Services | 1 | $120,000 | — |
| Focke Co., Inc NC | Manufacturing | 0 | — | A |
| FOCO AR | Manufacturing | 0 | — | A |
| Focus Brands LLC PA | — | 0 | — | — |
| Focus Concrete, LLC NV | Construction | 0 | — | F |
| FOCUS CORE INC IL | Professional & Technical Services | 14 | $108,167 | — |
| Focus Delivery Now LLC MD | Transportation & Warehousing | 0 | — | C |
| Focus Direct LLC TX | — | 0 | — | — |
| Focus Electric, LLC NV | Construction | 0 | — | D |
| Focus Engineering and Surveying LLC UT | Professional & Technical Services | 2 | $79,500 | — |
| Focus Engineering, LLC AL | Professional & Technical Services | 1 | $76,000 | — |
| Focus Enterprise Services KS | Administrative & Waste Services | 0 | — | A |
| Focus Features NY | — | 0 | — | — |
| Focus Fire Protection, LLC NV | Construction | 0 | — | D |
| Focus Framing, Door & Trim, LLC NV | Construction | 0 | — | F |
| Focus Heating & Cooling OR | Construction | 0 | — | A |
| Focus Hope Companies, Inc. MI | — | 0 | — | — |
| Focus HVAC, LLC NJ | Construction | 0 | — | F |
