| J&L Farms, Inc CA | — | 0 | — | — |
| J&L Glass GA | Construction | 0 | — | A |
| J&L HOLDINGS INC. WA | Retail Trade | 0 | — | B |
| J&L Laboratories, LLC TX | Professional & Technical Services | 0 | — | A |
| J&L Precision Machine Co Inc PA | Manufacturing | 0 | — | F |
| J&L Rincon Inc. CA | Agriculture & Forestry | 0 | — | A |
| J&L Tool and Machine, Inc. IN | Manufacturing | 0 | — | A |
| J&L Wire Cloth LLC MN | Manufacturing | 0 | — | F |
| J&L Wire Cloth LLC SC | Manufacturing | 0 | — | F |
| J&M Brown Company Inc. MA | Construction | 0 | — | F |
| J&M Concrete Contractors / dba Jezowski & Markel Contractors CA | Construction | 0 | — | F |
| J&M Displays, Inc. IA | Arts & Entertainment | 0 | — | D |
| J&M Foods AR | Manufacturing | 0 | — | A |
| J&M Foods, Inc. IL | Retail Trade | 0 | — | A |
| J&M IT Group, Inc TX | Professional & Technical Services | 1 | $109,886 | — |
| J&M Management MO | — | 0 | — | — |
| J&M MOTORS CA | Retail Trade | 0 | — | A |
| J&M Products CA | Manufacturing | 0 | — | F |
| J&M Residential Services, LLC GA | Construction | 0 | — | A |
| J&M Steel Solutions UT | Construction | 0 | — | A |
| J&M Tank Lines AL | Transportation & Warehousing | 0 | — | B |
| J&M Welding LLC OK | Manufacturing | 0 | — | F |
| J&N CONSTRUCTION GROUP CORP NY | Professional & Technical Services | 1 | $109,000 | — |
| J&N Construction LLC MI | Construction | 0 | — | F |
| J&N Enterprises LLC DBA Silver State Towing NV | Transportation & Warehousing | 0 | — | A |
| J&O Plastics OH | Manufacturing | 0 | — | B |
| J&P Asset Management, Inc IL | Accommodation & Food Services | 0 | — | A |
| J&P Asset Management, Inc IN | Accommodation & Food Services | 0 | — | A |
| J&P Asset Management, Inc MI | Accommodation & Food Services | 0 | — | A |
| J&P Asset Management, Inc OH | Accommodation & Food Services | 0 | — | A |
| J&P Asset Management, Inc TX | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC AL | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC AR | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC CO | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC FL | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC GA | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC IA | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC IL | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC IN | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC LA | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC MI | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC MN | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC MO | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC MS | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC ND | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC NE | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC NM | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC NY | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC OH | Accommodation & Food Services | 0 | — | A |
| J&P Hospitality Management LLC PA | Accommodation & Food Services | 0 | — | A |
