| 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 Avery Craftsman, Inc. TX | - | 2 | $158,507 | - |
| James Barry-Robinson Institute VA | Healthcare & Social Assistance | 0 | - | F |
| James Bong Enterprise Inc CA | - | 1 | $80,000 | - |
| 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 | 8 | $109,825 | 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 | 36 | $80,000 | 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 Campbell DO INC OK | - | 1 | $73,174 | - |
| James R. Glidewell Dental Ceramics, Inc. CA | Manufacturing | 12 | $155,000 | - |
| 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 |
| James River Insurance Company AZ | - | 0 | - | - |
| James River Management Company, Inc. VA | - | 6 | $116,942 | - |
| James Sewell Ballet MN | - | 0 | - | - |
| James Skinner Bakery NE | Manufacturing | 0 | - | C |
| James W. Fowler Company OR | Construction | 1 | $120,000 | - |
| James Wee Accountancy Corporation CA | - | 1 | $81,182 | - |
| James Worldwide, Inc. CA | Transportation & Warehousing | 1 | $56,555 | - |
| Jamestown Advanced Products NY | Manufacturing | 0 | - | D |
| Jamestown Container Companies NY | Administrative & Waste Services | 0 | - | F |
| Jamestown Management Corporation GA | - | 2 | $123,383 | - |
