| 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. North America Corp. CA | - | 1 | $75,000 | - |
| J.D. Power MI | Professional & Technical Services | 2 | $138,517 | - |
| J.Derenzo Co. MA | Construction | 0 | - | D |
| J.E. Cosgriff Memorial Catholic School UT | - | 1 | $44,372 | - |
| J.F. Ahern Co. WI | Construction | 0 | - | A |
| J.F. Brennan Company, Inc. WI | Construction | 0 | - | B |
| J.F. Shea Co., Inc. CA | - | 1 | $166,842 | - |
| J.F. White Contracting Company MA | Construction | 0 | - | D |
| J.G. Kern Enterprises Inc. MI | Manufacturing | 0 | - | F |
| J.H. Findorff & Son Inc. WI | Construction | 1 | $83,000 | D |
| J.H. Findorff & Son Inc. WI | - | 1 | $112,000 | - |
| J.H. Fitzmaurice, Inc. CA | - | 1 | $111,800 | - |
| J.H. Fletcher & Co. WV | Manufacturing | 0 | - | F |
| J.H. Routh Packing OH | Manufacturing | 0 | - | F |
| J.H.O.C., Inc, d/b/a Premier Transportation FL | Transportation & Warehousing | 0 | - | C |
| J.H.O.C., Inc, d/b/a Premier Transportation IL | Transportation & Warehousing | 0 | - | C |
| J.J. Cassone Bakery, Inc. NY | Manufacturing | 0 | - | F |
| J.J. Charles Inc dba Use Pallet Company CA | - | 0 | - | - |
| J.J. Haines & Company, LLC NC | - | 0 | - | - |
| J.J. Ryan Corporation dba Rex Forge CT | - | 0 | - | - |
| J.K. Residential Services, Inc. CA | Real Estate | 0 | - | F |
| J.M. Haley Corporation NY | Construction | 0 | - | F |
| J.M. Hutton & Co., Inc IN | Manufacturing | 0 | - | F |
| J.M. Oliver, Inc dba Oliver Heating and Cooling PA | Construction | 0 | - | F |
| J.M. Robertson, Inc. GU | Professional & Technical Services | 1 | $120,000 | - |
| J.M. Smucker Company Ainsworth Pet Nutrition PA | - | 0 | - | - |
| J.M. Smucker Company Ainsworth Pet Nutrition facility PA | - | 0 | - | - |
| J.M. Stitt Construction, Inc. CA | - | 1 | $145,600 | - |
| J.M. Torres & Associates, LLC TX | Professional & Technical Services | 1 | $85,634 | - |
| J.M.Trippon& Co. P.C. TX | Professional & Technical Services | 1 | $80,000 | - |
| J.O. Combs Unified School District No. 44 AZ | Educational Services | 0 | - | F |
| J.O. Mory Inc. IN | Construction | 0 | - | A |
| J.P. Strom, Jr. P.A. SC | Professional & Technical Services | 1 | $75,000 | - |
| J.R. Automation Technologies, LLC MI | Manufacturing | 2 | $97,750 | - |
| J.R. Hobbs GA | Construction | 0 | - | F |
| J.R. Pierce Plumbing, INC CA | Construction | 0 | - | F |
| J.R. Reingold & Associates, INC. VA | Professional & Technical Services | 2 | $140,000 | - |
| J.R. Simplot Company ID | Agriculture & Forestry | 10 | $111,329 | - |
| J.R. Simplot Company ID | - | 3 | $145,704 | - |
| J.R. Statesville, Inc. NC | - | 0 | - | - |
| J.S Held LLC NY | - | 1 | $175,000 | - |
| J.S. Egan Design, Inc. CA | Professional & Technical Services | 1 | $78,000 | - |
| J.S. Held LLC NY | Professional & Technical Services | 3 | $130,178 | - |
| J.S. Vig Construction Company MI | Construction | 1 | $95,000 | - |
