| J.J. Ryan Corporation dba Rex Forge CT | — | 0 | — | — |
| J.J. Vondrum & Sons, LLC WI | Construction | 0 | — | F |
| J.K. Residential Services, Inc. CA | Real Estate | 0 | — | F |
| J.L. Adler Roofing & Sheet Metal, Inc. IL | Construction | 0 | — | F |
| J.L. Fisher Inc. CA | Real Estate | 0 | — | F |
| J.L. Kent & Sons, Inc. VA | Construction | 0 | — | F |
| J.L. Marshall and Sons, Inc. MA | Construction | 0 | — | F |
| J.L. Minter, Inc. VA | Construction | 0 | — | A |
| J.L. Parker Plumbing, Inc. TX | Construction | 0 | — | F |
| J.L. Smith & Company CA | Manufacturing | 0 | — | A |
| J.L. Smith & Company CO | Manufacturing | 0 | — | A |
| J.L. Smith & Company MI | Manufacturing | 0 | — | A |
| J.L. Watts Excavating Inc. PA | Construction | 0 | — | A |
| J.L.McGee Enterprises DBA Arrow Plumbing TX | Construction | 0 | — | F |
| J.L.Smith & Company NC | Manufacturing | 0 | — | F |
| J.M Huber Corporation GA | Manufacturing | 0 | — | A |
| J.M. Field Marketing FL | Professional & Technical Services | 0 | — | A |
| J.M. Haley Corporation NY | Construction | 0 | — | F |
| J.M. Hutton & Co., Inc IN | Manufacturing | 0 | — | F |
| J.M. Jones Lumber Company, Inc MS | Manufacturing | 0 | — | C |
| J.M. Longyear Manufacturing, LLC MI | Manufacturing | 0 | — | A |
| J.M. Oliver, Inc dba Oliver Heating and Cooling PA | Construction | 0 | — | F |
| J.M. Robertson, Inc. GU | Professional & Technical Services | 1 | $120,000 | — |
| J.M. Service Company, LLC MA | Construction | 0 | — | F |
| J.M. Smucker Company AL | Manufacturing | 0 | — | A |
| J.M. Smucker Company Ainsworth Pet Nutrition PA | — | 0 | — | — |
| J.M. Smucker Company Ainsworth Pet Nutrition facility PA | — | 0 | — | — |
| J.M. Smucker, LLC KY | Manufacturing | 0 | — | A |
| J.M. Torres & Associates, LLC TX | Professional & Technical Services | 1 | $85,634 | — |
| J.M. Young & Sons, Inc. PA | Construction | 0 | — | A |
| J.M.Trippon& Co. P.C. TX | Professional & Technical Services | 1 | $80,000 | — |
| J.O. Combs Unified School District No. 44 AZ | Educational Services | 0 | — | F |
| J.O. Mory Inc. IN | Construction | 0 | — | A |
| J.P. Cooke Company NE | Manufacturing | 0 | — | A |
| J.P. Donovan Construction Inc. FL | Construction | 0 | — | A |
| J.P. Gasway Company, Inc IA | Wholesale Trade | 0 | — | A |
| J.P. MAGUIRE ASSOCIATES INC. CT | Construction | 0 | — | F |
| J.P. McGills Casino CO | Arts & Entertainment | 0 | — | A |
| J.P. McMahon Petro-Chem Transport IL | Transportation & Warehousing | 0 | — | A |
| J.P. Phillips, Inc. IL | Construction | 0 | — | F |
| J.P. Strom, Jr. P.A. SC | Professional & Technical Services | 1 | $75,000 | — |
| J.P. Sullivan and Co MA | Wholesale Trade | 0 | — | A |
| J.P. Weaver Inc. NC | Construction | 0 | — | A |
| J.R. AG SOLUTIONS, INC. CA | Agriculture & Forestry | 0 | — | F |
| J.R. Automation Technologies, LLC MI | Manufacturing | 2 | $97,750 | — |
| J.R. BARGER & SONS INC. NE | Construction | 0 | — | F |
| J.R. Barto Heating / Air-Conditioning / Sheet Metal, Inc. CA | Construction | 0 | — | D |
| J.R. Filanc Construction Company, Inc. AZ | Construction | 0 | — | A |
| J.R. Heineman & Sons, Inc MI | Construction | 0 | — | A |
| J.R. Hobbs GA | Construction | 0 | — | F |
