| Foodlion PA | Retail Trade | 0 | — | C |
| Foodlion SC | Retail Trade | 0 | — | C |
| Foodlion TN | Retail Trade | 0 | — | B |
| Foodlion VA | Retail Trade | 0 | — | B |
| Foodlion WV | Retail Trade | 0 | — | B |
| FoodMate US GA | Wholesale Trade | 0 | — | A |
| Foodmen 2, Inc. WI | Retail Trade | 0 | — | A |
| Foods Co #371 CA | — | 0 | — | — |
| Foods Co #784 CA | — | 0 | — | — |
| Foods for Juniors, Inc. NY | — | 0 | — | — |
| Foods Galore Inc. NJ | Wholesale Trade | 0 | — | F |
| FoodsCo Store CA | — | 0 | — | — |
| Foodservices Brand Group IL | Wholesale Trade | 0 | — | A |
| Foodshed, LLC MD | — | 0 | — | — |
| FoodSource, LLC VA | Manufacturing | 0 | — | F |
| FoodState Inc NH | Manufacturing | 0 | — | C |
| Foodtools Consolidated Inc. CA | Manufacturing | 0 | — | A |
| Foodtools Consolidated Inc. MI | Manufacturing | 0 | — | A |
| Foodtools Inc. CA | Manufacturing | 0 | — | A |
| Foodtown Corp. NJ | Retail Trade | 0 | — | A |
| Fool Me Once bar MN | — | 0 | — | — |
| Foor Concrete Company Inc. OH | Construction | 0 | — | F |
| Foos Fire, Inc. NY | Construction | 0 | — | D |
| Foot & Ankle Associates Of North Texas TX | Healthcare & Social Assistance | 0 | — | A |
| FOOT CARE STORE,INC FL | Retail Trade | 0 | — | A |
| Foot Locker PA | Transportation & Warehousing | 0 | — | B |
| Foot locker - Beverly Center CA | — | 0 | — | — |
| Foot Locker - Highland Center CA | — | 0 | — | — |
| Foot Locker Corporate Services Inc KS | Transportation & Warehousing | 0 | — | C |
| Foot Locker Corporate Services, Inc. NY | Retail Trade | 20 | $139,388 | — |
| Foot Locker Corporate Services, Inc. WI | Transportation & Warehousing | 0 | — | B |
| Foot Locker Distribution NV | Transportation & Warehousing | 0 | — | B |
| Foot Locker Retail, Inc. NY | Retail Trade | 1 | $204,500 | — |
| Foot Locker Retail, Inc. Office NY | — | 0 | — | — |
| Foot Locker, Inc FL | Manufacturing | 0 | — | F |
| Foot Locker, Inc. WI | — | 0 | — | — |
| Footcare Express, Inc. FL | Retail Trade | 0 | — | A |
| Foote's Grocery, Inc. AR | Retail Trade | 0 | — | B |
| Foothill Care Center II, LLC CA | Healthcare & Social Assistance | 0 | — | A |
| Foothill care Center II, LLC dba Durness Home CA | Healthcare & Social Assistance | 0 | — | A |
| Foothill Care Center II, LLC DBA Morris CA | Healthcare & Social Assistance | 0 | — | A |
| Foothill Care Center II, LLC DBA Oakbank Home CA | Healthcare & Social Assistance | 0 | — | A |
| Foothill Distributing Co., Inc. CA | — | 0 | — | — |
| Foothill Fire Protection, Inc CA | Construction | 0 | — | F |
| Foothill Oral Surgery Center CA | Healthcare & Social Assistance | 0 | — | F |
| Foothill Packing CA | Agriculture & Forestry | 0 | — | F |
| Foothill Pizza inc CA | Transportation & Warehousing | 0 | — | A |
| Foothill Transit CA | Transportation & Warehousing | 0 | — | A |
| Foothill Transit/First Transit CA | — | 0 | — | — |
| Foothills Academy Inc. KY | Healthcare & Social Assistance | 1 | $36,005 | — |