| J & J Snack Foods Sales Corp. IL | — | 0 | — | — |
| J & J Sugar Harvesters Inc FL | Agriculture & Forestry | 0 | — | D |
| J & J Transport Services, LLC TX | Transportation & Warehousing | 0 | — | F |
| J & J Ventures IL | Manufacturing | 0 | — | C |
| J & JD Cleaning, LLC MO | Administrative & Waste Services | 0 | — | A |
| J & K Contracting LLC IA | Construction | 0 | — | D |
| J & K Dairy LLC WA | Agriculture & Forestry | 0 | — | F |
| J & K Express LLC OH | Transportation & Warehousing | 0 | — | A |
| J & K Family Holdings, LLC MS | Construction | 0 | — | F |
| J & L Anodizing Corporation CA | Manufacturing | 0 | — | F |
| J & L Chemical Company, Inc. KY | Administrative & Waste Services | 0 | — | A |
| J & L Electric Inc TX | Construction | 0 | — | F |
| J & L GREER FINANCIAL LLC GA | Professional & Technical Services | 1 | $62,400 | — |
| J & L HOSPITALITY, INC. FL | Accommodation & Food Services | 0 | — | A |
| J & L Line Services TX | Construction | 0 | — | D |
| J & L Manufacturing MI | Manufacturing | 0 | — | F |
| J & L Ventures, LLC GA | Wholesale Trade | 0 | — | F |
| J & L Ventures, LLC SC | Wholesale Trade | 0 | — | F |
| J & L Welding and Machine Inc MA | Manufacturing | 0 | — | F |
| J & L Wood Products, Inc. OH | Manufacturing | 0 | — | F |
| J & M Distributing Co., Inc. (Certo Brothers Distributing) NY | — | 0 | — | — |
| J & M Heritage Construction Company LLC TX | Construction | 0 | — | A |
| J & M Machine Products Inc. MI | Manufacturing | 0 | — | F |
| J & M Manufacturing Co., Inc. OH | Manufacturing | 0 | — | F |
| J & M PLASTICS INC TX | Manufacturing | 0 | — | F |
| J & M PLATING INC IL | Manufacturing | 0 | — | F |
| J & M Premier Services Inc. TX | Transportation & Warehousing | 0 | — | B |
| J & M Steel Erectors, LLC CT | Construction | 0 | — | A |
| J & M Steel Solutions, Inc. UT | Construction | 0 | — | C |
| J & M Welding, LLC OK | Manufacturing | 0 | — | F |
| J & N Construction TX | Construction | 0 | — | A |
| J & N Trucking MS | — | 0 | — | — |
| J & P Construction Co., Inc. AL | Construction | 0 | — | F |
| J & R Brothers company corp MA | Construction | 0 | — | A |
| J & R Contracting Co., Inc. dba J & R Restoration OH | Construction | 0 | — | F |
| J & R Door, Inc dba Overhead Door Company of Omaha NE | Retail Trade | 0 | — | F |
| J & R Farm Labor, Inc. CA | Agriculture & Forestry | 0 | — | D |
| J & R Hunter LLC MI | Construction | 0 | — | F |
| J & R Oilfield Services NM | Mining & Extraction | 0 | — | A |
| J & R Precast, Inc MA | Manufacturing | 0 | — | A |
| J & R Slaw, Inc. PA | Manufacturing | 0 | — | F |
| J & S General Contracting WI | Construction | 0 | — | F |
| J & S Manufacturing Co., Inc. AR | Manufacturing | 0 | — | F |
| J & S Rooding FL | Construction | 0 | — | A |
| J & T Lawn Care, INC. DBA Greenscape WA | Administrative & Waste Services | 0 | — | F |
| J & Y Restaurant Group LLC TX | Accommodation & Food Services | 2 | $58,000 | — |
| J 3 Enterprises dba Two Men and A Truck IL | Transportation & Warehousing | 0 | — | F |
| J A Croson LLC FL | Construction | 0 | — | F |
| J A LONG INC. GA | Construction | 0 | — | F |
| J A Lynch Masonry, Inc. CA | Construction | 0 | — | A |
