| J.R. Metzger, Inc. PA | Construction | 0 | — | C |
| J.R. PIERCE PLUMBING, INC CA | Construction | 0 | — | F |
| J.R. Prisco, Inc. NJ | Construction | 0 | — | C |
| J.R. REINGOLD & ASSOCIATES, INC. VA | Professional & Technical Services | 2 | $140,000 | — |
| J.R. Rennolds Company MI | Construction | 0 | — | A |
| J.R. Roof Inc NJ | Retail Trade | 0 | — | F |
| J.R. SIMPLOT COMPANY ID | Agriculture & Forestry | 10 | $111,329 | — |
| J.R. Statesville, Inc. NC | — | 0 | — | — |
| J.R. Vinagro Corporation RI | Construction | 0 | — | A |
| J.R. Wagner Fire Protection CA | Construction | 0 | — | A |
| J.R. Wagner Fire Protection ID | Construction | 0 | — | A |
| J.R.Swigart Co Inc WA | Construction | 0 | — | F |
| J.S. Brown & Co. Inc. OH | Construction | 0 | — | F |
| J.S. Egan Design, Inc. CA | Professional & Technical Services | 1 | $78,000 | — |
| J.S. Electric, Inc. TX | Construction | 0 | — | A |
| J.S. Held LLC NY | Professional & Technical Services | 3 | $130,178 | — |
| J.S. Hovnanian & Sons NJ | Construction | 0 | — | D |
| J.S. Pallet Co. RI | Manufacturing | 0 | — | A |
| J.S. Paluch Company, Inc CA | Information & Media | 0 | — | A |
| J.S. Vig Construction Company MI | Construction | 1 | $95,000 | — |
| J.S.G. Corporation VA | Construction | 0 | — | F |
| J.T. Harrison Construction Co., Inc. AL | Construction | 0 | — | C |
| J.T. KRUER & CO., INC. CA | Construction | 0 | — | A |
| J.T. MAGEN & COMPANY, INC. NY | Construction | 2 | $117,666 | — |
| J.T. Mauro Sheetmetal, LLC dba Kimm NY | Manufacturing | 0 | — | F |
| J.T. Mauro Sheetmetal, LLC dba Kimmel Company NY | Construction | 0 | — | A |
| J.T. Schmidt Plumbing, Inc. WI | Construction | 0 | — | A |
| J.T. Vaughn Construction, LLC TX | Construction | 1 | $80,000 | — |
| J.T.D. STAMPING CO., INC. NY | Manufacturing | 0 | — | D |
| J.T.FENNELL CO., INC. IL | Manufacturing | 0 | — | F |
| J.V. Lucas Paving, Inc. CA | Construction | 0 | — | F |
| J.V. Manufacturing, Inc. AR | Manufacturing | 0 | — | F |
| J.V. Precision Machine Co. CT | Manufacturing | 0 | — | A |
| J.V.B. Financial Group, LLC NY | Finance & Insurance | 1 | $325,000 | — |
| J.V.D. Construction, Inc. FL | Construction | 0 | — | F |
| J.W. Bamford, Inc. CA | Agriculture & Forestry | 0 | — | D |
| J.W. Cheatham LLC FL | Construction | 0 | — | D |
| J.W. Design & Construction, Inc. CA | Construction | 0 | — | D |
| J.W. Harris Co., Inc. GA | Manufacturing | 1 | $107,120 | — |
| J.W. Koehler Electric, Inc. IA | Construction | 0 | — | B |
| J.W. Williams Inc WY | Manufacturing | 0 | — | C |
| J.W. Winco, Inc. WI | Manufacturing | 0 | — | F |
| J.Wilhelm Roofing Co. Inc. NJ | Construction | 0 | — | A |
| J/K Excavation & Grading Co., Inc. CA | Construction | 0 | — | F |
| J/R Motors 818 Kapiolani, LLC dba Mercedes-Benz of Honolulu HI | — | 0 | — | — |
| J2 Cabinetry and Trim LLC FL | Manufacturing | 0 | — | A |
| J2 Company, LLC TN | Construction | 0 | — | A |
| J2 Engineering & Environmental Design, LLC AZ | Professional & Technical Services | 1 | $70,000 | — |
| J2 Solutions, Inc. FL | Construction | 0 | — | F |
| J29 Enterprises, LLC NM | Construction | 0 | — | F |
