| Jcpenney Custom Decorating Fabrication Center CA | — | 0 | — | — |
| JCPenney Store #2756 NY | — | 0 | — | — |
| JCPenney Store 1071 OH | — | 0 | — | — |
| JCPenney-Coon Rapids 2020 MN | — | 0 | — | — |
| JCPenney-Maple Grove 2020 MN | — | 0 | — | — |
| JCPenney-Willmar 2020 MN | — | 0 | — | — |
| JCPenny Corporation, Inc. CA | — | 0 | — | — |
| JCR Construction Co Inc NH | Construction | 0 | — | B |
| JCR Medical Equipment DBA Unified Care Services FL | Manufacturing | 0 | — | A |
| JCR Plastering & Drywall Inc. NV | Construction | 0 | — | F |
| JCS CONSTRUCTION SERVICES LLS MT | Construction | 0 | — | A |
| JCS SYSTEMS INC AL | Administrative & Waste Services | 1 | $79,000 | D |
| JCS Tool and Manufacturing MI | Manufacturing | 0 | — | F |
| JCSA Services, Inc. FL | Administrative & Waste Services | 1 | $66,750 | — |
| JCTH Holdings, Inc. OH | Management of Companies | 0 | — | A |
| JCW Management, Inc. WA | Construction | 0 | — | A |
| JCW Services LLC KY | Transportation & Warehousing | 0 | — | A |
| JD & Son Trucking Enterprises, LLC TX | Transportation & Warehousing | 1 | $90,000 | — |
| JD Abrams, LP TX | Construction | 0 | — | F |
| JD Arch LLC NY | Construction | 1 | $70,000 | — |
| Jd Byrider WI | Retail Trade | 0 | — | F |
| JD Candler Roofing Co., Inc. MI | Construction | 0 | — | A |
| JD Cement Works Inc. RI | Construction | 0 | — | A |
| JD CIVIL ENGINEERING INC CA | Construction | 0 | — | A |
| JD Consulting LLC DBA JD Traditional Industries NY | Construction | 0 | — | F |
| JD Contractors LLC NC | Construction | 0 | — | F |
| JD Electric, LLC KY | Construction | 0 | — | A |
| JD Farm Labor Services CA | Agriculture & Forestry | 0 | — | A |
| JD Farms Management Inc CA | Agriculture & Forestry | 0 | — | A |
| JD FIRESTOP PROS INC CA | Construction | 0 | — | F |
| JD FOOD CA | Wholesale Trade | 0 | — | F |
| JD Hardwares LLC TX | Retail Trade | 1 | $70,595 | — |
| JD LOGISTICS UNITED STATES COMPANY CA | Professional & Technical Services | 4 | $89,944 | — |
| JD LONG MASONRY VA | Construction | 0 | — | F |
| JD Norman Industries IN | — | 0 | — | — |
| JD NORMAN INDUSTRIES MI | — | 0 | — | — |
| JD Pierce Company, Inc. CA | Real Estate | 1 | $74,400 | — |
| JD RESTORATION FL INC FL | Other Services | 0 | — | A |
| JD RESTORATION INC FL | Administrative & Waste Services | 0 | — | A |
| JD RESTORATION TAMPA, INC. FL | Administrative & Waste Services | 0 | — | F |
| JD Rinaldi Fabricators, Inc. OR | Manufacturing | 0 | — | F |
| JD Roy Excavating, Inc. VA | Construction | 0 | — | A |
| JD Service Now, Inc. NC | Construction | 0 | — | F |
| JD Sports CA | — | 0 | — | — |
| JD Squared Inc TN | Manufacturing | 0 | — | D |
| JD Stairs, Inc. NV | Manufacturing | 0 | — | F |
| JD Warehouse MS | Construction | 0 | — | A |
| JD Williamson Construction Co., Inc. OH | Construction | 0 | — | A |
| JD Woodcraft MN | Manufacturing | 0 | — | D |
| JD-Sun Mechanical Contracting, Inc. AZ | Construction | 0 | — | F |
