| J. E. Shepard Cos. CT | Manufacturing | 0 | - | F |
| J. Edward Holdings, LLC VA | Management of Companies | 1 | $100,069 | - |
| J. F. Edwards Construction Co. IL | Construction | 2 | $120,000 | - |
| J. Fletcher Creamer & Son, Inc. NJ | Construction | 0 | - | F |
| J. G. MacLellan Concrete Co., Inc. MA | Manufacturing | 0 | - | F |
| J. Goldman & Co., L.P. NY | Finance & Insurance | 1 | $179,088 | - |
| J. Hamilton Licht, M.D., PC WA | Healthcare & Social Assistance | 1 | $284,586 | - |
| J. Henry Distribution LLC PA | Transportation & Warehousing | 0 | - | F |
| J. Josephson NJ | Manufacturing | 0 | - | F |
| J. Newell Corp. WA | Manufacturing | 0 | - | F |
| J. R. Simplot Company CA | - | 0 | - | - |
| J. Sterling Morton High School District 201 IL | Educational Services | 0 | - | C |
| J. T. Cullen Co., Inc. IL | Manufacturing | 0 | - | F |
| J. W. Speaker Corporation WI | Manufacturing | 1 | $100,000 | - |
| J.A.C. Ag Services Inc CA | Agriculture & Forestry | 0 | - | B |
| J.B Steel AZ | Construction | 2 | $75,000 | - |
| J.B. Hunt Transport CA | Transportation & Warehousing | 0 | - | A |
| J.B. Hunt Transport GA | Transportation & Warehousing | 0 | - | A |
| J.B. Hunt Transport, Inc. AR | Transportation & Warehousing | 53 | $127,323 | A |
| J.B. Hunt Transport, Inc. (Facility maintained at Bob’s Discount Furniture) MD | - | 0 | - | - |
| J.B. Poindexter & Co., Inc. TX | Manufacturing | 1 | $93,309 | - |
| J.C. Blair Memorial Hospital DBA Penn Highlands Huntingdon PA | Healthcare & Social Assistance | 0 | - | C |
| J.C. Cannistraro LLC MA | Construction | 0 | - | C |
| J.C. Construction Management Corporation NY | Construction | 1 | $160,000 | - |
| J.C. Madigan Inc. MA | Manufacturing | 0 | - | F |
| J.C. Penney LA | - | 0 | - | - |
| J.C. Penney MS | - | 0 | - | - |
| J.C. Penney (Destiny USA Shopping Center, Syracuse) NY | - | 0 | - | - |
| J.C. Penney (Sangertown Square Mall) NY | - | 0 | - | - |
| J.C. Penney Corporation, Inc. CA | - | 0 | - | - |
| J.C. Penney Corporation, Inc. CT | - | 0 | - | - |
| J.C. Penney Corporation, Inc. IA | - | 0 | - | - |
| J.C. Penney Corporation, Inc. NJ | - | 0 | - | - |
| J.C. Penney Corporation, Inc. (Pallisades Center Mall) NY | - | 0 | - | - |
| J.C. Penney Corporation, Inc. - Sunrise Mall NY | - | 0 | - | - |
| J.C. Penney Corporation, Inc. Lakeland Logistics Center FL | - | 0 | - | - |
| J.C. Penney Corporation, Inc. Palm Beach Mall FL | - | 0 | - | - |
| J.C. Penney PR Corp Inc. PR | Retail Trade | 0 | - | D |
| J.C. Penney Store #2101 Hudson Valley Mall NY | - | 0 | - | - |
| J.C. Penney Store - Shoppingtown Mall NY | - | 0 | - | - |
| J.C. Penny Call Center MI | - | 0 | - | - |
| J.D. Byrider IN | - | 0 | - | - |
| J.D. Eckman, Inc. PA | Construction | 0 | - | F |
| J.D. Heiskell Holdings, LLC dba J.D. Heiskell & Co CA | Manufacturing | 0 | - | F |
| J.D. Power MI | Professional & Technical Services | 2 | $138,517 | - |
| J.Derenzo Co. MA | Construction | 0 | - | D |
| J.F. Ahern Co. WI | Construction | 0 | - | A |
| J.F. Brennan Company, Inc. WI | Construction | 0 | - | B |
| J.F. White Contracting Company MA | Construction | 0 | - | D |
| J.G. Kern Enterprises Inc. MI | Manufacturing | 0 | - | F |
