| J.C. Penney (Destiny USA Shopping Center, Syracuse) NY | — | 0 | — | — |
| J.C. Penney (Sangertown Square Mall) NY | — | 0 | — | — |
| J.C. Penney Corporation, Inc. CA | — | 0 | — | — |
| J.C. Penney Corporation, Inc. CT | — | 0 | — | — |
| J.C. Penney Corporation, Inc. IA | — | 0 | — | — |
| J.C. Penney Corporation, Inc. NJ | — | 0 | — | — |
| J.C. Penney Corporation, Inc. (Pallisades Center Mall) NY | — | 0 | — | — |
| J.C. Penney Corporation, Inc. - Sunrise Mall NY | — | 0 | — | — |
| J.C. Penney Corporation, Inc. Lakeland Logistics Center FL | — | 0 | — | — |
| J.C. Penney Corporation, Inc. Palm Beach Mall FL | — | 0 | — | — |
| J.C. Penney PR Corp Inc. PR | Retail Trade | 0 | — | D |
| J.C. Penney Store #2101 Hudson Valley Mall NY | — | 0 | — | — |
| J.C. Penney Store - Shoppingtown Mall NY | — | 0 | — | — |
| J.C. Penny Call Center MI | — | 0 | — | — |
| J.C. Snavely & Sons, Inc. OK | Wholesale Trade | 0 | — | A |
| J.C. Snavely & Sons, Inc. PA | Wholesale Trade | 0 | — | F |
| J.C. Steel Erectors Corp. NY | Construction | 0 | — | F |
| J.C. Whitlam Manufacturing Company OH | Manufacturing | 0 | — | F |
| J.C. Wilkie Construction SC | Construction | 0 | — | F |
| J.Crew MN | Retail Trade | 0 | — | B |
| J.Crew Group, LLC STORE 1006 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 1286 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 1296 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 143 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 266 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 281 MN | Retail Trade | 0 | — | A |
| J.Crew Group, LLC STORE 528 MN | Retail Trade | 0 | — | A |
| J.D. Associates, LLC FL | Transportation & Warehousing | 0 | — | B |
| J.D. Byrider IN | — | 0 | — | — |
| J.D. Eckman, Inc. PA | Construction | 0 | — | F |
| J.D. Graphic Co., Inc. IL | Manufacturing | 0 | — | A |
| J.D. Heiskell Holdings, LLC dba J.D. Heiskell & Co CA | Manufacturing | 0 | — | F |
| J.D. Heiskell Holdings, LLC dba J.D. Heiskell & Co ID | Manufacturing | 0 | — | A |
| J.D. Heiskell Holdings, LLC dba J.D. Heiskell & Co NE | Manufacturing | 0 | — | A |
| J.D. Heiskell Holdings, LLC dba J.D. Heiskell & Co TX | Manufacturing | 0 | — | A |
| J.D. James, Inc. FL | Construction | 0 | — | A |
| J.D. Miles & Sons Inc VA | Construction | 0 | — | A |
| J.D. Newman Inc. VA | Transportation & Warehousing | 0 | — | C |
| J.D. Ott Company, Inc. WA | Manufacturing | 0 | — | F |
| J.D. Peterick INC MN | Construction | 0 | — | F |
| J.D. Power MI | Professional & Technical Services | 2 | $138,517 | — |
| J.D. Rivet & Co., Inc MA | Construction | 0 | — | D |
| J.D. Williamson Construction Company, Inc. OH | Construction | 0 | — | F |
| J.Daniel & Company OH | Construction | 0 | — | D |
| J.Derenzo Co. MA | Construction | 0 | — | D |
| J.E. Abercrombie, Inc. FL | Construction | 0 | — | D |
| J.E. Jimmy Miller & Son, Inc. FL | Construction | 0 | — | A |
| J.E. Smith Services, Inc PA | Construction | 0 | — | A |
| J.F. Ahern Co. IA | Construction | 0 | — | A |
| J.F. Ahern Co. IL | Construction | 0 | — | A |
