| Harper Brothers Construction LLC TX | Construction | 1 | $64,085 | A |
| HARPER CHAMBERS LUMBER CO INC AL | Retail Trade | 0 | — | A |
| Harper Construction Co., Inc. AR | Construction | 0 | — | F |
| Harper Construction Company, Inc. CA | Construction | 0 | — | C |
| Harper Corporate Services TX | Professional & Technical Services | 0 | — | A |
| Harper Corporation of America NC | Manufacturing | 0 | — | F |
| Harper Corporation of America WI | Manufacturing | 0 | — | F |
| HARPER ELECTRIC TX | Construction | 0 | — | A |
| Harper Electric Construction Co., Inc. AL | Construction | 0 | — | F |
| Harper Engineering Company WA | Manufacturing | 0 | — | A |
| Harper Engraving & Printing Company, Inc. OH | Manufacturing | 0 | — | A |
| Harper General Contractors, Inc. SC | Construction | 0 | — | D |
| Harper Industries, Inc. KS | Manufacturing | 0 | — | F |
| Harper International Corporation NY | Manufacturing | 0 | — | C |
| Harper Limbach LLC FL | Construction | 1 | $79,040 | — |
| Harper Truck Line, Inc. LA | Transportation & Warehousing | 0 | — | F |
| Harper Trucks, Inc. KS | Manufacturing | 0 | — | C |
| HarperCollins Publishers LLC IN | Transportation & Warehousing | 0 | — | F |
| HarperCollins Publishers LLC PA | — | 0 | — | — |
| Harpere Electric Construction Co., Inc. AL | Construction | 0 | — | F |
| HarperLove NC | Manufacturing | 0 | — | A |
| Harpers Tree Service, LLC GA | Administrative & Waste Services | 0 | — | D |
| Harpeth Valley Utilities District TN | Utilities | 0 | — | C |
| Harplyn Inc FL | Manufacturing | 0 | — | F |
| Harpoon Henry's Seafood Restaurant CA | — | 0 | — | — |
| Harpoon Henrys CA | — | 0 | — | — |
| HARPRO TECH, INC VA | Professional & Technical Services | 3 | $103,404 | — |
| Harps Food Stores AR | Retail Trade | 0 | — | A |
| Harps Food Stores KS | Retail Trade | 0 | — | A |
| Harps Food Stores LA | Retail Trade | 0 | — | A |
| Harps Food Stores MO | Retail Trade | 0 | — | A |
| Harps Food Stores MS | Retail Trade | 0 | — | A |
| Harps Food Stores OK | Retail Trade | 0 | — | C |
| Harpy Corporation d/b/a Phoenix Painting Company FL | Construction | 0 | — | A |
| Harr Collision Center MA | Retail Trade | 0 | — | A |
| Harr Imports MA | Retail Trade | 0 | — | B |
| Harr Motor Company MA | Retail Trade | 0 | — | A |
| Harrah's Ak-Chin Casino AZ | Accommodation & Food Services | 0 | — | F |
| HARRAH'S ATLANTIC CITY - D850043 NJ | Accommodation & Food Services | 0 | — | F |
| Harrah's Casino MS | — | 0 | — | — |
| Harrah's Entertainment PA | Arts & Entertainment | 0 | — | A |
| HARRAH'S HOOSIER PARK RACING & CASINO - D850126 IN | Accommodation & Food Services | 0 | — | C |
| Harrah's Las Vegas NV | — | 0 | — | — |
| HARRAH'S LAS VEGAS - D850044 NV | Accommodation & Food Services | 0 | — | F |
| HARRAH'S LAUGHLIN - D850045 NV | Accommodation & Food Services | 0 | — | F |
| Harrah's Laughlin, LLC NV | — | 0 | — | — |
| Harrah's Louisiana Downs LA | — | 0 | — | — |
| HARRAH'S NEW ORLEANS - D850054 LA | Accommodation & Food Services | 0 | — | D |
| Harrah's Philadelphia Casino & Racetrack (Chester Downs & Marina, LLC) PA | — | 0 | — | — |
| Harrah's Resort Southern California CA | Accommodation & Food Services | 0 | — | F |