| J S Riemer Inc IL | Construction | 0 | — | A |
| J Severino Construction Inc. OH | Construction | 0 | — | F |
| J Sharp's Landscaping Inc PA | Administrative & Waste Services | 0 | — | C |
| J Smegal Contracting LLC MA | Construction | 0 | — | F |
| J Stadler Machine Inc WI | Manufacturing | 0 | — | A |
| J Sutter Enterprises LLC NJ | Construction | 0 | — | A |
| J T ELECTRIC SERVICE, INC. MN | Construction | 0 | — | A |
| J T Russell & Sons, Inc NC | Construction | 0 | — | F |
| j tapia flc CA | Agriculture & Forestry | 0 | — | D |
| J TORRES WOODEN PALLETS PR | Manufacturing | 0 | — | F |
| J Track NY | Construction | 0 | — | B |
| J Vangel Electric MO | Construction | 0 | — | A |
| J W Aluminum Inc. (St. Louis) MO | — | 0 | — | — |
| J W MC CLENANHAN CO CA | Construction | 0 | — | F |
| J W MC CLENANHAN CO NV | Construction | 0 | — | A |
| J& Snack foods CORPORATION CA | Manufacturing | 0 | — | D |
| J&A Concrete Corp NY | Construction | 0 | — | F |
| J&A Inc MS | Real Estate | 0 | — | F |
| J&A Mechanical Contractors Inc NY | Construction | 0 | — | A |
| J&A Pallets Service Inc IL | Manufacturing | 0 | — | F |
| J&B - El Cajon CA | Wholesale Trade | 0 | — | A |
| J&B - Escondido CA | Wholesale Trade | 0 | — | A |
| J&B - Honolulu HI | Wholesale Trade | 0 | — | A |
| J&B - Perris CA | Wholesale Trade | 0 | — | F |
| J&B - Sacramento CA | Wholesale Trade | 0 | — | F |
| J&B Acoustical Inc OH | Construction | 0 | — | A |
| J&B Construction Inc. MI | Real Estate | 1 | $65,500 | — |
| J&B Fabricators, LLC MD | Wholesale Trade | 0 | — | A |
| J&B Group MN | Wholesale Trade | 0 | — | F |
| J&B Importers, Inc. FL | Wholesale Trade | 0 | — | B |
| J&B Installations, Inc. NY | Construction | 0 | — | F |
| J&B Mechanical, LLC KY | Construction | 0 | — | F |
| J&B Medical Supply Co., Inc. MI | Wholesale Trade | 1 | $116,688 | — |
| J&B Partnership LLP MA | Healthcare & Social Assistance | 0 | — | F |
| J&B Products, Inc. IN | Manufacturing | 0 | — | F |
| J&C Foundations, Inc. CO | Construction | 0 | — | F |
| J&D Fertilizer, Ltd. OR | Manufacturing | 0 | — | F |
| J&D Heating and Air Conditioning, INC FL | Construction | 0 | — | A |
| J&D Manufacturing WI | Manufacturing | 0 | — | C |
| J&D Refrigerated OR | Wholesale Trade | 0 | — | A |
| J&E Companies, Inc. TX | Construction | 0 | — | D |
| J&E Ortiz Farm Labor CA | Agriculture & Forestry | 0 | — | A |
| J&E Trucking TN | Transportation & Warehousing | 0 | — | A |
| J&E Utilites Service NM | Construction | 0 | — | A |
| J&G (2021), INC MA | Manufacturing | 0 | — | F |
| J&G Farming Inc. CA | Agriculture & Forestry | 0 | — | A |
| J&G Systems LLC AZ | Construction | 0 | — | F |
| J&H Equipment Inc GA | Manufacturing | 0 | — | F |
| J&H Operations LLC NY | Healthcare & Social Assistance | 0 | — | F |
| J&H Trucking, Inc. KS | Transportation & Warehousing | 0 | — | A |