| GARDEN VILLAGE MO | Healthcare & Social Assistance | 0 | — | F |
| Garden Way Place PA | Healthcare & Social Assistance | 0 | — | A |
| Garden World, Inc. NY | Retail Trade | 0 | — | A |
| Garden-Fresh Foods, Inc. WI | Manufacturing | 0 | — | C |
| Gardena Honda CA | — | 0 | — | — |
| Gardena Inc. (FKA:Orbit Irrigation Products) UT | Manufacturing | 0 | — | D |
| GARDENLAND CENTER INC CA | Retail Trade | 0 | — | F |
| Gardens Alive OR | Wholesale Trade | 0 | — | D |
| Gardens Alive! Farms MI | — | 0 | — | — |
| GARDENS AT ARKANSHIRE AR | Healthcare & Social Assistance | 0 | — | A |
| Gardens at Celina OH | Healthcare & Social Assistance | 0 | — | A |
| Gardens at Northridge CA | Healthcare & Social Assistance | 0 | — | F |
| Gardens at St. Henry OH | Healthcare & Social Assistance | 0 | — | F |
| GARDENS AT WAKEFIELD NC | Healthcare & Social Assistance | 0 | — | F |
| Gardens at wyoming valley PA | Healthcare & Social Assistance | 0 | — | D |
| Gardens of Babylon, LLC TN | Administrative & Waste Services | 0 | — | F |
| Gardens of North Olmsted OH | Healthcare & Social Assistance | 0 | — | F |
| Gardens of Paulding OH | Healthcare & Social Assistance | 0 | — | F |
| Gardens of Somerset, LLC LA | Healthcare & Social Assistance | 0 | — | F |
| Gardens On Timberlake VA | Real Estate | 0 | — | A |
| Gardens Regional Hospital and Medical CA | — | 0 | — | — |
| Gardenview Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 0 | — | F |
| Gardenworld, Inc. MN | Wholesale Trade | 0 | — | C |
| GARDINER OH | Construction | 0 | — | C |
| Gardiner & Theobald, Inc. NY | Professional & Technical Services | 6 | $123,361 | — |
| Gardner Animal Care Center MA | Professional & Technical Services | 0 | — | A |
| Gardner Asphalt Corp AL | Manufacturing | 0 | — | A |
| Gardner Asphalt Corp FL | Manufacturing | 0 | — | F |
| Gardner Builders Companies, LLC MN | Construction | 0 | — | A |
| Gardner Cold Storage WI | Transportation & Warehousing | 0 | — | A |
| Gardner Cranberry WI | Agriculture & Forestry | 0 | — | A |
| Gardner Denver IL | Manufacturing | 0 | — | F |
| Gardner Denver MO | Manufacturing | 0 | — | C |
| Gardner Denver OH | Manufacturing | 0 | — | F |
| Gardner Denver d/b/a Leroi Gas Compressors OH | Manufacturing | 0 | — | D |
| Gardner Denver Nash LLC AL | Manufacturing | 0 | — | A |
| Gardner Denver Nash LLC MO | Manufacturing | 0 | — | A |
| GARDNER DENVER NASH LLC NC | Manufacturing | 1 | $102,523 | — |
| Gardner Denver Nash LLC PA | Manufacturing | 0 | — | A |
| Gardner Denver Thomas, Inc WI | Manufacturing | 0 | — | F |
| Gardner Family Health Network CA | Healthcare & Social Assistance | 1 | $59,696 | — |
| Gardner Fire Protection District IL | Public Administration | 0 | — | F |
| Gardner Glass NC | Manufacturing | 0 | — | F |
| Gardner Inc FL | Retail Trade | 0 | — | B |
| Gardner Inc NC | Retail Trade | 0 | — | A |
| Gardner Inc TN | Retail Trade | 0 | — | A |
| Gardner Inc. MA | Retail Trade | 0 | — | C |
| Gardner Inc. OH | Retail Trade | 0 | — | A |
| Gardner Logging Services Inc ME | Agriculture & Forestry | 0 | — | D |
| Gardner Manufacturing Inc. WI | Manufacturing | 0 | — | F |
