| JC Penney UT | - | 0 | - | - |
| JC Penney VA | - | 0 | - | - |
| JC Penney VT | - | 0 | - | - |
| JC Penney (Allaince Supply Chain) TX | - | 0 | - | - |
| JC Penney - Lewisville TX | - | 0 | - | - |
| Jc Penney - Madison Square Mall AL | - | 0 | - | - |
| JC Penney - McAllen TX | - | 0 | - | - |
| JC Penney - Plano TX | - | 0 | - | - |
| JC Penney - Plano2 (Collin Creek Mall) TX | - | 0 | - | - |
| JC Penney Corporation, Inc. Allentown Store Support Center PA | - | 0 | - | - |
| JC Penney Franklin Mills Mall PA | - | 0 | - | - |
| JC Penney Granite Run Mall PA | - | 0 | - | - |
| JC Penney Pittsburgh Customer Care Center PA | - | 0 | - | - |
| Jc Penney-Dallas TX | - | 0 | - | - |
| JC Penney-Valley View Center TX | - | 0 | - | - |
| JC Penny WI | - | 0 | - | - |
| JC Penny - Store Support Center IN | - | 0 | - | - |
| JC Penny Corporate Headquarters TX | - | 0 | - | - |
| JC Penny Store #1975 TN | - | 0 | - | - |
| Jc Residential And Light Commercial LLC MI | - | 2 | $103,017 | - |
| JC Resorts CA | Accommodation & Food Services | 0 | - | F |
| 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 | - | - |
| JCJ Business Corp, Inc. CT | - | 2 | $88,900 | - |
| 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 |