| James Construction Group LLC LA | Construction | 0 | — | A |
| James Construction Group LLC TX | Construction | 0 | — | A |
| JAMES D MUMMA & KENNETH C MUMMA PTRS CA | Agriculture & Forestry | 0 | — | F |
| James D. Hinson Electrical Contracting Co., Inc. FL | Construction | 0 | — | A |
| James D. Morrissey, inc PA | Construction | 0 | — | D |
| JAMES DAVID SITE PREP. AND UNDERGROUND, LLC FL | Construction | 0 | — | A |
| James Dean Construction, Inc. WA | Construction | 0 | — | F |
| James Desiderio, Inc. NY | Wholesale Trade | 0 | — | C |
| James Dowling Construction Inc. CA | Construction | 0 | — | F |
| James E Conner Jr Plumbing NJ | Construction | 0 | — | F |
| James E Fulton & Sons, Inc. MI | Construction | 0 | — | A |
| JAMES E JOHN CONSTRUCTION CO, INC WA | Construction | 0 | — | C |
| James E Roberts-Obayashi Corp. CA | Construction | 0 | — | D |
| James E. Fitzgerald, Inc. NY | Construction | 0 | — | D |
| James F. Mullen MA | Manufacturing | 0 | — | F |
| James Family Logistics LLC TX | Transportation & Warehousing | 0 | — | F |
| James Floor Covering, Inc. PA | Construction | 0 | — | A |
| James Furuli Investment Co., Inc. CA | Administrative & Waste Services | 0 | — | F |
| James G. Davis Construction Corporation MD | Construction | 0 | — | C |
| James G. Staat Tuckpointing, Inc. MO | Construction | 0 | — | A |
| James Gang Amusements LLC AL | Arts & Entertainment | 0 | — | A |
| James Gentry, LLC LA | Transportation & Warehousing | 0 | — | C |
| James Grezenski Forest Products Inc WI | Manufacturing | 0 | — | F |
| James H Drew Corporation IN | Construction | 0 | — | F |
| James H Drew Corporation MO | Construction | 0 | — | A |
| James H. Duffy Company MD | Transportation & Warehousing | 0 | — | D |
| James H. Maloy, Inc. NY | Construction | 0 | — | A |
| James Hamilton Construction Co. NM | Construction | 0 | — | A |
| James Hamilton Construction Co. TX | Construction | 0 | — | F |
| James Hardie building prod. FL | Manufacturing | 0 | — | A |
| James Hardie Building Products AL | Manufacturing | 0 | — | B |
| James Hardie Building Products SC | Manufacturing | 0 | — | F |
| James Hardie Building Products TX | Manufacturing | 0 | — | D |
| James Hardie Building Products VA | Manufacturing | 0 | — | F |
| James Hardie Building Products WA | Manufacturing | 0 | — | D |
| James Hardie Building Products Inc. CA | Manufacturing | 0 | — | A |
| James Hardie Building Products Inc. NV | Manufacturing | 0 | — | F |
| James Hardie Building Products, Inc. IL | Manufacturing | 6 | $138,500 | A |
| James Hardie Building Products, Inc. MA | Manufacturing | 0 | — | A |
| James Hardie Fontana Manufacturing CA | — | 0 | — | — |
| James Harie Building Prod. FL | Manufacturing | 0 | — | A |
| James Hospitality - Ambassador Inn MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Atlantic Oceanfront Inn MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Bonita Beach Hotel MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Cayman Suites MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Coastal Palms MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Crystal Beach Hotel MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Fenwick Inn MD | Accommodation & Food Services | 0 | — | A |
| James Hospitality - Tidelands Caribbean MD | Accommodation & Food Services | 0 | — | A |
| James Hunt Construction Co., Inc. OH | Construction | 0 | — | A |
