| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #35 CA | Retail Trade | 0 | - | D |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #36 CA | Retail Trade | 0 | - | F |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #44 CA | Retail Trade | 0 | - | F |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #46 CA | Retail Trade | 0 | - | D |
| Jalyn Inc MD | Transportation & Warehousing | 0 | - | - |
| Jam City, INC. CA | Professional & Technical Services | 8 | $192,273 | - |
| JAM Industries.Inc. CA | Manufacturing | 0 | - | F |
| Jamaica Hospital Medical Center NY | Healthcare & Social Assistance | 3 | $213,949 | F |
| Jamaica Hospital Nursing Home NY | Healthcare & Social Assistance | 0 | - | - |
| Jamari International Ltd. NY | Wholesale Trade | 2 | $65,000 | - |
| Jamba Juice CA | - | 0 | - | - |
| Jamba Juice HI | - | 0 | - | - |
| Jambrina Cpa, PC TX | Professional & Technical Services | 2 | $72,125 | - |
| Jame Roll Form Products, LLC IL | Manufacturing | 0 | - | F |
| James A. Rhodes State College OH | Educational Services | 1 | $57,213 | - |
| James Alexander Corporation NJ | Manufacturing | 0 | - | F |
| James Avery -Fredericksburg TX | - | 0 | - | - |
| James Avery Craftsman TX | Manufacturing | 0 | - | F |
| James Barry-Robinson Institute VA | Healthcare & Social Assistance | 0 | - | F |
| James Family Logistics LLC TX | Transportation & Warehousing | 0 | - | - |
| James Floor Covering, Inc. PA | Construction | 0 | - | A |
| James H Drew Corporation IN | Construction | 0 | - | F |
| James Hardie Building Products SC | Manufacturing | 0 | - | F |
| James Hardie Building Products TX | Manufacturing | 0 | - | D |
| James Hardie Building Products VA | Manufacturing | 0 | - | F |
| James Hardie Building Products Inc. NV | Manufacturing | 0 | - | F |
| James Hardie Building Products, Inc. IL | Manufacturing | 6 | $138,500 | A |
| James Hardie Fontana Manufacturing CA | - | 0 | - | - |
| James Irwin Charter Schools CO | Educational Services | 1 | $61,256 | - |
| James L. Maher Center RI | Healthcare & Social Assistance | 0 | - | F |
| James L. West Presbyterian Special Care Center TX | Healthcare & Social Assistance | 0 | - | F |
| James Lawrence Kernan Hospital, Inc. MD | Healthcare & Social Assistance | 1 | $71,000 | F |
| James Louis Zak, Architect CA | Professional & Technical Services | 1 | $85,696 | - |
| James Machine Works LA | Manufacturing | 0 | - | A |
| James Madison Universit VA | Educational Services | 5 | $71,800 | - |
| James Madison University VA | Educational Services | 15 | $79,739 | B |
| James Marine Inc KY | Manufacturing | 0 | - | F |
| James Marine Inc LA | Manufacturing | 0 | - | F |
| James Marshall Farm Service LLC CA | Agriculture & Forestry | 0 | - | F |
| James New York Soho NY | - | 0 | - | - |
| James P Maurer DDS Inc OH | Healthcare & Social Assistance | 1 | $182,000 | - |
| James P. Lin, M.D., INC. CA | Healthcare & Social Assistance | 1 | $70,720 | - |
| James R. Glidewell Dental Ceramics, Inc. CA | Manufacturing | 2 | $118,956 | - |
| James R. Glidewell, Dental Cermics, Inc. CA | - | 0 | - | - |
| James River Air Conditioning Co. VA | Construction | 0 | - | F |
| James River Carriers, LLC VA | Transportation & Warehousing | 0 | - | F |
| James River Clubhouse VA | Arts & Entertainment | 0 | - | F |
| James River Equipment Comapny NC | Wholesale Trade | 0 | - | D |
| James River Equipment Company NC | Wholesale Trade | 0 | - | D |
| James River Equipment Company VA | Wholesale Trade | 0 | - | D |
