| Highgate Hotels, L.P., Hotel Union Square CA | - | 0 | - | - |
| Highgate Hotels, LLP (Royalton Park Avenue) NY | - | 0 | - | - |
| Highland Baking Company IL | Manufacturing | 0 | - | F |
| Highland Baptist Church OR | Other Services | 1 | $65,600 | - |
| Highland Care and Rehabilitation Center LLC IL | Healthcare & Social Assistance | 0 | - | F |
| Highland Clarksburg Hospital WV | Healthcare & Social Assistance | 0 | - | F |
| Highland Forest Resources Inc. PA | - | 0 | - | - |
| Highland Hay International ID | Agriculture & Forestry | 1 | $66,706 | - |
| Highland Holdings, LLC MN | Manufacturing | 0 | - | - |
| Highland Hospital NY | Healthcare & Social Assistance | 0 | - | F |
| Highland Industrial Park, Inc. AR | Transportation & Warehousing | 0 | - | B |
| Highland Industries WV | Manufacturing | 0 | - | A |
| Highland Machine & Screw Products Company IL | Manufacturing | 0 | - | F |
| Highland Management Group Inc. MN | Real Estate | 0 | - | F |
| Highland Metals Inc. and EZFuture Inc. CA | - | 0 | - | - |
| Highland Mining Company, LLC KY | - | 0 | - | - |
| Highland Mining Company, LLC ("Highland") KY | - | 0 | - | - |
| Highland Noodle LLC CA | Accommodation & Food Services | 1 | $126,880 | - |
| Highland Park Church of the Nazarene, Inc. FL | Other Services | 1 | $39,562 | - |
| Highland Park Hospital - 1850003 IL | Healthcare & Social Assistance | 0 | - | F |
| Highland Park Senior Living PA | Healthcare & Social Assistance | 0 | - | F |
| Highland Plastics, Inc. MI | Manufacturing | 0 | - | F |
| Highland Roofing Company Inc KY | Construction | 0 | - | F |
| Highland Springs Hospital OH | Professional & Technical Services | 0 | - | F |
| Highland Tank & Manufacturing Company PA | Manufacturing | 0 | - | F |
| Highland Tank and Manufacturing Company PA | Manufacturing | 0 | - | F |
| Highland View Care Center NY | Healthcare & Social Assistance | 0 | - | - |
| Highland-Clarksburg Hospital INC WV | Healthcare & Social Assistance | 0 | - | F |
| Highlands ARH Regional Med Center KY | Healthcare & Social Assistance | 0 | - | F |
| Highlands Fuel Dealers NH | Retail Trade | 0 | - | C |
| Highlands Of Bella Vista Health And Rehab AR | Healthcare & Social Assistance | 0 | - | F |
| Highlight Tech US LLC AZ | Manufacturing | 1 | $197,932 | - |
| Highlight, Inc. WI | Manufacturing | 0 | - | - |
| Highline College WA | Educational Services | 2 | $95,845 | - |
| Highline Construction Group, LLC NY | Construction | 1 | $75,000 | - |
| Highline Construction, Inc. MN | Construction | 0 | - | F |
| Highline Partners, LTD. MT | Construction | 1 | $85,000 | F |
| Highline Warren LLC AL | Manufacturing | 0 | - | F |
| Highline Warren LLC IA | Manufacturing | 0 | - | F |
| Highline Warren LLC TX | Wholesale Trade | 0 | - | C |
| Highline Warren LLC WV | Manufacturing | 0 | - | D |
| Highline Water District WA | Utilities | 0 | - | F |
| Highly-Marelli TN | Manufacturing | 0 | - | F |
| Highmark Companies, LLC NC | Professional & Technical Services | 1 | $64,626 | - |
| Highmark Health PA | Finance & Insurance | 24 | $130,991 | - |
| Highmark Inc. PA | Finance & Insurance | 6 | $130,783 | - |
| HighMount Exploration & Production OK | - | 0 | - | - |
| HighMount Exploration & Production LLC TX | - | 0 | - | - |
| Highnooner's Deli NE | - | 0 | - | - |
| Highnote Platform, Inc. CA | Finance & Insurance | 4 | $218,006 | - |
