| JC Penney Pittsburgh Customer Care Center PA | — | 0 | — | — |
| Jc Penney-Dallas TX | — | 0 | — | — |
| JC Penney-Valley View Center TX | — | 0 | — | — |
| JC Penny WI | — | 0 | — | — |
| JC Penny - Store Support Center IN | — | 0 | — | — |
| JC Penny Corporate Headquarters TX | — | 0 | — | — |
| JC Penny Store #1975 TN | — | 0 | — | — |
| JC Precision Milling, LLC IL | Manufacturing | 0 | — | F |
| JC Resorts CA | Accommodation & Food Services | 0 | — | F |
| JC Resorts - Los Serranos Golf Club CA | — | 0 | — | — |
| JC Resorts - Rancho Bernardo Inn CA | — | 0 | — | — |
| JC Resorts - Scripps Inn CA | — | 0 | — | — |
| JC Resorts - Surf & Sand Resort CA | — | 0 | — | — |
| JC Resorts - Surf and Sand Resort CA | — | 0 | — | — |
| JC RESORTS DBA CATHEDRAL CANYON GOLF CLUB CA | — | 0 | — | — |
| JC RESORTS DBA LOS SERRANOS GOLF CLUB CA | — | 0 | — | — |
| JC RESORTS DBA SURF & SAND RESORT CA | — | 0 | — | — |
| JC Resorts LLC - Cathedral Canyon Golf Club CA | — | 0 | — | — |
| JC Resorts LLC - The Crossings CA | — | 0 | — | — |
| JC Resorts LLC Surf and Sand Resort CA | — | 0 | — | — |
| JC Resorts-Cathedral Canyon Golf Club CA | — | 0 | — | — |
| JC Resorts-Scripps Inn CA | — | 0 | — | — |
| JC Ryan EBCO/H&G LLC NY | Wholesale Trade | 0 | — | A |
| JC Shoemyer Inc. MO | Retail Trade | 0 | — | C |
| JC SMITH INC NY | Retail Trade | 0 | — | B |
| JC Sons Inc PA | Construction | 0 | — | A |
| jc stanford & son inc FL | Mining & Extraction | 0 | — | A |
| JC Steel Erectors Corp. NY | Construction | 0 | — | F |
| JC Toland Painting, LLC IA | Construction | 0 | — | C |
| JC Utilities LLC TX | Construction | 0 | — | A |
| JC&A Electrical Contractors, Inc FL | Construction | 0 | — | B |
| JC'S 5 STAR OUTLET AL | — | 0 | — | — |
| Jc'S 5 Star Outlet CA | — | 0 | — | — |
| JC's 5 Star Outlet OH | — | 0 | — | — |
| JC's 5 Star Outlet Store (SB Capital Acquisition, LLC) MO | — | 0 | — | — |
| JC's 5star Outlet TX | — | 0 | — | — |
| Jc's Painting & Coatings, Inc. CA | Construction | 0 | — | F |
| JCare Home Health Agency LLC TX | Healthcare & Social Assistance | 2 | $87,329 | — |
| JCB Family Grocers CA | Retail Trade | 0 | — | A |
| JCB Flavors LLC WI | Manufacturing | 0 | — | A |
| JCB Glass Co LLC TX | Construction | 0 | — | A |
| JCB Inc GA | Wholesale Trade | 1 | $86,882 | C |
| JCB Packaging LLC OR | Transportation & Warehousing | 0 | — | B |
| JCC Logistics Inc. CA | Transportation & Warehousing | 0 | — | A |
| JCC of Central NJ NJ | Healthcare & Social Assistance | 0 | — | F |
| JCD ARCHITECTS INC FL | Professional & Technical Services | 1 | $75,026 | — |
| JCF ELECTRIC INC CA | Construction | 0 | — | A |
| JCF Housements Manufacturing, LLC TN | — | 0 | — | — |
| JCG Farms of Alabama AL | Transportation & Warehousing | 0 | — | F |
| JCG Farms of Alabama GA | Agriculture & Forestry | 0 | — | D |
