| JCH Organization, LLC FL | Construction | 0 | — | A |
| JCI Contractors, Inc OH | Construction | 0 | — | A |
| JCI General Contractors Inc GA | Construction | 0 | — | A |
| JCI Jones Chemicals, Inc. CA | Wholesale Trade | 0 | — | C |
| JCI Jones Chemicals, Inc. FL | Wholesale Trade | 0 | — | F |
| JCI Jones Chemicals, Inc. IN | Wholesale Trade | 0 | — | A |
| JCI Jones Chemicals, Inc. MI | Wholesale Trade | 0 | — | A |
| JCI Jones Chemicals, Inc. NC | Wholesale Trade | 0 | — | A |
| JCI Jones Chemicals, Inc. NH | Wholesale Trade | 0 | — | F |
| JCI Jones Chemicals, Inc. NY | Wholesale Trade | 0 | — | F |
| JCI Jones Chemicals, Inc. OH | Wholesale Trade | 0 | — | D |
| JCI Jones Chemicals, Inc. VA | Wholesale Trade | 0 | — | A |
| JCI Jones Chemicals, Inc. WA | Wholesale Trade | 0 | — | F |
| JCIM US, LLC KY | — | 0 | — | — |
| JCIM, LLC Amended IN | — | 0 | — | — |
| JCJ Painting Services INC TX | Transportation & Warehousing | 0 | — | C |
| JCJ Raleigh, LLC AL | Real Estate | 0 | — | A |
| JCJ Raleigh, LLC FL | Real Estate | 0 | — | F |
| JCJ Raleigh, LLC GA | Real Estate | 0 | — | A |
| JCJ Raleigh, LLC TX | Real Estate | 0 | — | F |
| JCJ Services, Inc TX | Administrative & Waste Services | 0 | — | A |
| JCK USA LTD GA | Construction | 0 | — | D |
| JCL Contractors CA | Construction | 0 | — | A |
| JCM Associates MD | Construction | 0 | — | A |
| JCM Business Solutions, LLC NH | Administrative & Waste Services | 0 | — | F |
| JCM BUSINESS SOLUTIONS, LLC NJ | Administrative & Waste Services | 0 | — | F |
| JCM Business Solutions, LLC NY | Administrative & Waste Services | 0 | — | F |
| JCM Global NV | Manufacturing | 0 | — | A |
| JCM Industries TX | Manufacturing | 0 | — | D |
| JCMC TN | Healthcare & Social Assistance | 0 | — | F |
| JCMS, Inc. NJ | Professional & Technical Services | 6 | $113,145 | — |
| JCO Electric, Inc DBA Lemco Electric Inc. PA | Construction | 0 | — | A |
| JCO Inc. NY | Utilities | 0 | — | F |
| JCollection MS | Accommodation & Food Services | 0 | — | F |
| JCOR Mechanical, Inc. CO | Construction | 0 | — | F |
| JCORD LLC. Construction NV | Construction | 0 | — | B |
| JCP, LLC MI | Manufacturing | 0 | — | A |
| JCPenney AZ | — | 0 | — | — |
| JCPenney CT | — | 0 | — | — |
| JCPenney FL | — | 0 | — | — |
| JCPenney MN | — | 0 | — | — |
| JCPenney NC | — | 0 | — | — |
| JCPenney OH | — | 0 | — | — |
| JCPenney SC | — | 0 | — | — |
| JCPenney VA | — | 0 | — | — |
| JCPenney WA | — | 0 | — | — |
| JCPenney (Store #1738) NY | — | 0 | — | — |
| JCPenney - Cedar Hill TX | — | 0 | — | — |
| JCPenney - Rockwall TX | — | 0 | — | — |
| JCPenney Corporation, Inc. CA | — | 0 | — | — |
