| 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 |
| JCSA Services, Inc. FL | Administrative & Waste Services | 2 | $62,500 | - |
| JD & Son Trucking Enterprises, LLC TX | Transportation & Warehousing | 1 | $90,000 | - |
| JD Abrams, LP TX | Construction | 0 | - | F |
| JD Arch LLC NY | Construction | 1 | $70,000 | - |
| JD Controls Inc TX | - | 1 | $106,579 | - |
| Jd Design Associates INC NY | - | 1 | $52,000 | - |
| Jd Food CA | Wholesale Trade | 0 | - | F |
| JD Hardwares LLC TX | Retail Trade | 1 | $70,595 | - |
| Jd Logistics United States Company CA | Professional & Technical Services | 5 | $91,916 | - |
| Jd Long Masonry VA | Construction | 0 | - | F |
| JD Norman Industries IN | - | 0 | - | - |
| Jd Norman Industries MI | - | 0 | - | - |
| JD Pierce Company, Inc. CA | Real Estate | 1 | $74,400 | - |
| JD Sports CA | - | 0 | - | - |
| JD Stairs, Inc. NV | Manufacturing | 0 | - | F |
| Jd.Com American Technologies CORPORATION CA | Information & Media | 1 | $120,000 | - |
| Jd.Com American Technologies CORPORATION NY | - | 2 | $210,000 | - |
| JD2 Inc CA | Construction | 0 | - | F |
| JDB Properties Inc. CA | Real Estate | 0 | - | F |
| JDC Healthcare Management, LLC TX | Healthcare & Social Assistance | 2 | $239,595 | - |
| JDC Healthcare PLLC TX | - | 3 | $239,200 | - |
| Jdcq Solutions, LLC TX | Information & Media | 2 | $153,000 | - |
| JDiaz Business LLC AZ | Professional & Technical Services | 1 | $120,000 | - |
| JDK Delivery LLC CO | Transportation & Warehousing | 0 | - | F |
| JDK Mgt PA | Healthcare & Social Assistance | 0 | - | F |
| JDM Deliveries Inc CA | Transportation & Warehousing | 0 | - | F |
| JDO USA Inc. NY | Professional & Technical Services | 1 | $181,571 | - |
| JDR Technologies, LLC MN | Construction | 0 | - | F |
