| JC Resorts - Los Serranos Golf Club CA | - | 0 | - | - |
| JC Resorts - Rancho Bernardo Inn CA | - | 0 | - | - |
| JC Resorts - Scripps Inn CA | - | 0 | - | - |
| JC Resorts - Surf & Sand Resort CA | - | 0 | - | - |
| Jc Resorts Dba Cathedral Canyon Golf Club CA | - | 0 | - | - |
| Jc Resorts Dba Los Serranos Golf Club CA | - | 0 | - | - |
| Jc Resorts Dba Surf & Sand Resort CA | - | 0 | - | - |
| JC Resorts LLC - Cathedral Canyon Golf Club CA | - | 0 | - | - |
| JC Resorts LLC - The Crossings CA | - | 0 | - | - |
| JC Resorts LLC Surf and Sand Resort CA | - | 0 | - | - |
| JC Resorts-Cathedral Canyon Golf Club CA | - | 0 | - | - |
| JC Steel Erectors Corp. NY | Construction | 0 | - | F |
| Jc's 5 Star Outlet AL | - | 0 | - | - |
| Jc'S 5 Star Outlet CA | - | 0 | - | - |
| JC's 5 Star Outlet OH | - | 0 | - | - |
| JC's 5 Star Outlet Store (SB Capital Acquisition, LLC) MO | - | 0 | - | - |
| JC's 5star Outlet TX | - | 0 | - | - |
| JCare Home Health Agency LLC TX | Healthcare & Social Assistance | 2 | $87,329 | - |
| JCB Inc GA | Wholesale Trade | 1 | $86,882 | C |
| JCC of Central NJ NJ | Healthcare & Social Assistance | 0 | - | F |
| Jcd Architects INC FL | Professional & Technical Services | 1 | $75,026 | - |
| JCF Housements Manufacturing, LLC TN | - | 0 | - | - |
| Jcim US, LLC KY | - | 0 | - | - |
| JCIM, LLC Amended IN | - | 0 | - | - |
| Jcm Business Solutions, LLC NJ | Administrative & Waste Services | 0 | - | F |
| JCM Business Solutions, LLC NY | Administrative & Waste Services | 0 | - | F |
| JCM Industries TX | Manufacturing | 0 | - | D |
| Jcmc TN | Healthcare & Social Assistance | 0 | - | F |
| JCMS, Inc. NJ | Professional & Technical Services | 6 | $113,145 | - |
| JCPenney AZ | - | 0 | - | - |
| JCPenney CT | - | 0 | - | - |
| JCPenney FL | - | 0 | - | - |
| JCPenney MN | - | 0 | - | - |
| JCPenney NC | - | 0 | - | - |
| JCPenney OH | - | 0 | - | - |
| JCPenney SC | - | 0 | - | - |
| JCPenney VA | - | 0 | - | - |
| JCPenney WA | - | 0 | - | - |
| JCPenney (Store #1738) NY | - | 0 | - | - |
| JCPenney - Cedar Hill TX | - | 0 | - | - |
| JCPenney - Rockwall TX | - | 0 | - | - |
| JCPenney Corporation, Inc. CA | - | 0 | - | - |
| Jcpenney Custom Decorating Fabrication Center CA | - | 0 | - | - |
| JCPenney Store #2756 NY | - | 0 | - | - |
| JCPenney Store 1071 OH | - | 0 | - | - |
| JCPenney-Coon Rapids 2020 MN | - | 0 | - | - |
| JCPenney-Maple Grove 2020 MN | - | 0 | - | - |
| JCPenney-Willmar 2020 MN | - | 0 | - | - |
| JCPenny Corporation, Inc. CA | - | 0 | - | - |
| Jcs Systems INC AL | Administrative & Waste Services | 1 | $79,000 | D |
