| FOS DEVELOPMENT CORP. NY | Construction | 1 | $135,200 | — |
| Fosbel OH | Construction | 0 | — | A |
| Fosbel Ceramic Technologies KY | — | 0 | — | — |
| Fosbel Wahl OH | Manufacturing | 0 | — | D |
| FOSHAY ELECTRIC CO., INC. CA | Construction | 0 | — | F |
| Foshee Construction Co., Inc. FL | Construction | 0 | — | A |
| Foss Energy Servicves TX | Construction | 0 | — | A |
| Foss Hawaii HI | Transportation & Warehousing | 0 | — | F |
| Foss Home and Village WA | Healthcare & Social Assistance | 0 | — | F |
| Foss Maritime WA | Transportation & Warehousing | 0 | — | A |
| Foss Maritime Company LLC CA | Transportation & Warehousing | 0 | — | B |
| Foss Maritime Company LLC OR | Transportation & Warehousing | 0 | — | A |
| Foss Performance Materials LLC NH | Manufacturing | 0 | — | A |
| Foss, Inc. TX | Construction | 0 | — | A |
| Fossa Logistics, LLC NC | Transportation & Warehousing | 0 | — | F |
| Fossett Paving Co., LLC TN | Construction | 0 | — | A |
| Fossil Creek Healthcare, Inc. TX | Healthcare & Social Assistance | 1 | $99,840 | — |
| Fossil Creek Nursery CO | Retail Trade | 0 | — | F |
| Fossil Group TX | Wholesale Trade | 0 | — | D |
| Fossil Rim Wildlife Center TX | Arts & Entertainment | 0 | — | C |
| Fosston - J. RETTENMAIER USA LP MN | Manufacturing | 0 | — | F |
| Fosston Public School District 601 MN | Educational Services | 0 | — | A |
| Foster Blue Water Oil MI | Wholesale Trade | 0 | — | C |
| Foster Blue Water Oil Bay City MI | Wholesale Trade | 0 | — | F |
| Foster Brothers Inc AZ | Administrative & Waste Services | 0 | — | A |
| Foster Brothers Wood Products, Inc. MO | Wholesale Trade | 0 | — | D |
| Foster Constructors Inc MO | Construction | 0 | — | A |
| Foster Contracting, Inc. IN | Construction | 0 | — | F |
| Foster Corporation CT | Manufacturing | 0 | — | F |
| Foster Corporation NV | Manufacturing | 0 | — | F |
| Foster Dairy Farms CA | Agriculture & Forestry | 0 | — | D |
| Foster Development MO | Healthcare & Social Assistance | 0 | — | F |
| Foster Electric Corporation CO | Construction | 0 | — | F |
| Foster Farms AR | Agriculture & Forestry | 0 | — | D |
| Foster Farms Dairy CA | — | 0 | — | — |
| Foster Farms LLC CA | Transportation & Warehousing | 0 | — | C |
| Foster Farms LLC LA | Agriculture & Forestry | 0 | — | A |
| Foster Farms LLC OR | Manufacturing | 0 | — | F |
| Foster Fuels AZ | Wholesale Trade | 0 | — | A |
| Foster Fuels VA | Wholesale Trade | 0 | — | D |
| Foster Hose + Fittings MO | Manufacturing | 0 | — | A |
| Foster LLP TX | Professional & Technical Services | 1 | $89,170 | — |
| Foster Lumber Company NE | — | 0 | — | — |
| FOSTER MACHINING, INC NV | Manufacturing | 0 | — | F |
| Foster Motor Company AR | Other Services | 0 | — | F |
| Foster Needle Co., Inc. WI | — | 0 | — | — |
| Foster Poultry Farms AL | Manufacturing | 0 | — | A |
| Foster Poultry Farms CA | Manufacturing | 0 | — | C |
| Foster Poultry Farms LA | Manufacturing | 0 | — | B |
| Foster Poultry Farms OR | Manufacturing | 0 | — | F |
