| J-S Machine & Valve, Inc. OK | Manufacturing | 0 | — | A |
| J-Six Farms LLC IA | Agriculture & Forestry | 0 | — | F |
| J-Six Farms LLC KS | Agriculture & Forestry | 0 | — | D |
| J-Star Motion Corporation MI | Manufacturing | 0 | — | F |
| J-Star Research, Inc. NJ | Professional & Technical Services | 4 | $94,714 | — |
| J-Tech Construction NE | Construction | 0 | — | C |
| J-U-B Engineers, Inc. ID | Professional & Technical Services | 1 | $97,406 | — |
| J-W Power Company TX | Mining & Extraction | 0 | — | B |
| J. L. Houston Co. MO | Manufacturing | 0 | — | D |
| J. & M. Brown Co. Inc. MA | Construction | 0 | — | B |
| J. A. McMahon, Inc. OH | Manufacturing | 0 | — | F |
| J. A. Rosa Construction, LLC CT | Construction | 0 | — | F |
| J. A. Salazar Construction and Supply Corp. CA | Construction | 0 | — | A |
| J. A. Stowell Construction, Inc. CA | Construction | 0 | — | A |
| J. Alderman Farms FL | Agriculture & Forestry | 0 | — | A |
| J. Ambrogi Foods NJ | Wholesale Trade | 0 | — | F |
| J. Anthony Express, Inc. MA | Transportation & Warehousing | 0 | — | B |
| J. ARON & COMPANY LLC NY | Finance & Insurance | 2 | $150,000 | — |
| J. Arthur Trudeau Memorial Center RI | Healthcare & Social Assistance | 0 | — | F |
| J. B. Moore Electrical VA | Construction | 0 | — | A |
| J. B. Steel, LLC. OR | Construction | 0 | — | F |
| J. Banicki Construction Comapny AZ | Construction | 0 | — | A |
| J. C. Clocks Co., Inc MA | Manufacturing | 0 | — | A |
| J. C. G Farming CA | Agriculture & Forestry | 0 | — | A |
| J. C. Lansdowne, Inc. CA | Wholesale Trade | 0 | — | F |
| J. C. Penney VT | — | 0 | — | — |
| J. C. Penney Corporation TN | — | 0 | — | — |
| J. C. Penney Corporation (5100 Kings Plaza, Brooklyn, NY) NY | — | 0 | — | — |
| J. C. Penney Corporation, Inc. MO | — | 0 | — | — |
| J. C. Penney Corporation, Inc. (100 W. 33rd St., NYC) NY | — | 0 | — | — |
| J. C. Penney Corporation, Inc. (Design Office, 200 Lafayette St., NYC) NY | — | 0 | — | — |
| J. C. Penney Corporation, Inc. (Poughkeepsie Galleria) NY | — | 0 | — | — |
| J. C. Penney Corporation, Inc. (South Shore Mall, Bay Shore) NY | — | 0 | — | — |
| J. C. Penney Corporation, Inc. JCPenney Retail Store-Potomac Mills Mall VA | — | 0 | — | — |
| J. C. Steele and Sons Inc NC | Manufacturing | 0 | — | A |
| J. Calareso & Sons, Inc. MA | Retail Trade | 0 | — | A |
| J. Charles Crystalworks Inc. KY | Manufacturing | 0 | — | A |
| J. Crew Group, LLC NY | Retail Trade | 9 | $149,978 | — |
| J. Crompton Electric, Inc. FL | Construction | 0 | — | D |
| J. D. Northrup Construction Inc. NY | Construction | 0 | — | C |
| J. Davis Inc SC | Construction | 0 | — | B |
| J. De Sigio Construction, Inc. CA | Construction | 0 | — | A |
| J. Dean Ballard & Sons Tile & Marble Co. CA | Construction | 0 | — | F |
| J. E. Kloote Contracting, Inc. MI | Construction | 0 | — | A |
| J. E. Shepard Cos. CT | Manufacturing | 0 | — | F |
| J. E. Travis Painting, Inc. TX | Construction | 0 | — | F |
| J. Edward Holdings, LLC VA | Management of Companies | 1 | $100,069 | — |
| J. F. Edwards Construction Co. IL | Construction | 2 | $120,000 | — |
| J. F. Fischer, Inc. MD | Construction | 0 | — | F |
| J. F. Kiely Construction Co. NJ | Construction | 0 | — | F |
