| JC & S Steel, LLC UT | Construction | 0 | — | A |
| JC Auto & Truck IL | Retail Trade | 0 | — | A |
| JC Brewer Construction KY | Construction | 0 | — | F |
| JC Broderick & Associates, Inc. NY | — | 0 | — | — |
| JC Contracting Group, Inc. CA | Construction | 0 | — | A |
| JC Curtis Construction Co, LLC TN | Construction | 0 | — | A |
| JC Custom Welding & Electric, Inc. MN | Construction | 0 | — | A |
| JC Drywall Arte, INC CA | Construction | 0 | — | A |
| JC DUGGAN, INC NY | Construction | 0 | — | A |
| JC Electric LLC MI | Construction | 0 | — | A |
| JC Electric, Inc. WA | Construction | 0 | — | F |
| JC Entertainment Lighting Services, Inc. CA | — | 0 | — | — |
| jc environmental inc TX | Administrative & Waste Services | 0 | — | A |
| JC Evans Construction Company, Inc. TX | — | 0 | — | — |
| JC Farm Services, Inc. CA | Agriculture & Forestry | 0 | — | D |
| JC Florist LLC NY | Administrative & Waste Services | 1 | $60,174 | — |
| JC Ford CA | Manufacturing | 0 | — | F |
| JC Ford Co. TN | Manufacturing | 1 | $99,000 | — |
| JC General Construction, Inc. CA | Construction | 0 | — | F |
| JC GOURMET MANAGEMENT INC CA | Wholesale Trade | 2 | $58,240 | — |
| JC Howard Concrete PA | Manufacturing | 0 | — | A |
| JC LARA CONTRACTOR INC OR | Agriculture & Forestry | 0 | — | A |
| JC Licht IL | Retail Trade | 0 | — | B |
| JC Logistics Company Inc. NC | Transportation & Warehousing | 0 | — | F |
| JC MACELROY CO. INC. NJ | Manufacturing | 0 | — | F |
| JC Machine, Inc. FL | Manufacturing | 0 | — | F |
| JC Market of Toledo, Inc. OR | Retail Trade | 0 | — | A |
| JC MATTRESS AND FURNITURE SHOWROOMS, INC MO | Retail Trade | 0 | — | D |
| JC Orr & Sons Inc PA | Construction | 0 | — | F |
| JC Penney CA | — | 0 | — | — |
| JC Penney KS | — | 0 | — | — |
| JC Penney MD | — | 0 | — | — |
| JC Penney MI | — | 0 | — | — |
| JC Penney MS | — | 0 | — | — |
| JC Penney MT | — | 0 | — | — |
| JC Penney NV | — | 0 | — | — |
| JC Penney OK | — | 0 | — | — |
| JC Penney PA | — | 0 | — | — |
| JC Penney UT | — | 0 | — | — |
| JC Penney VA | — | 0 | — | — |
| JC Penney VT | — | 0 | — | — |
| JC Penney (Allaince Supply Chain) TX | — | 0 | — | — |
| JC Penney - Lewisville TX | — | 0 | — | — |
| JC PENNEY - MADISON SQUARE MALL AL | — | 0 | — | — |
| JC Penney - McAllen TX | — | 0 | — | — |
| JC Penney - Plano TX | — | 0 | — | — |
| JC Penney - Plano2 (Collin Creek Mall) TX | — | 0 | — | — |
| JC Penney Corporation, Inc. Allentown Store Support Center PA | — | 0 | — | — |
| JC Penney Franklin Mills Mall PA | — | 0 | — | — |
| JC Penney Granite Run Mall PA | — | 0 | — | — |
