| K & G Gekon, INC. NY | Construction | 1 | $91,894 | - |
| K & L Green Operations LLC (Powersmith) NY | - | 0 | - | - |
| K & M Foodservice CA | - | 0 | - | - |
| K & N Engineering, Inc. CA | - | 0 | - | - |
| K Anand Corporation TX | Professional & Technical Services | 4 | $84,692 | - |
| K and K Construction & Repair, Inc. ND | Manufacturing | 0 | - | F |
| K And K Food Services AL | - | 0 | - | - |
| K and R Farms, LP CA | - | 0 | - | - |
| K H K Rehab CORP NY | Healthcare & Social Assistance | 1 | $64,480 | - |
| K Health Inc NY | Healthcare & Social Assistance | 1 | $105,000 | - |
| K Jasinski DMD PC IL | Healthcare & Social Assistance | 1 | $200,000 | - |
| K Mart NE | - | 0 | - | - |
| K Mart OR | - | 0 | - | - |
| K Mart # 7204 NJ | - | 0 | - | - |
| K Mart Store #07223 LA | - | 0 | - | - |
| K Mart Store #3347 LA | - | 0 | - | - |
| K Quest LLC WA | Transportation & Warehousing | 0 | - | F |
| K State Athletics, Inc. KS | Educational Services | 1 | $53,000 | - |
| K Tek Soft INC AR | Professional & Technical Services | 8 | $87,686 | - |
| K W Plastics Recycling AL | Manufacturing | 1 | $118,000 | - |
| K&A Engineering Consulting, P.C. NY | Professional & Technical Services | 4 | - | B |
| K&B Industries TX | Manufacturing | 0 | - | D |
| K&B Placement Services LLC PA | Professional & Technical Services | 1 | $115,000 | - |
| K&D Factory Service ME | Other Services | 0 | - | F |
| K&D Wright & Co Construction, Inc NY | Construction | 0 | - | F |
| K&L Gates LLP PA | Professional & Technical Services | 2 | $145,093 | - |
| K&M Casinos dba 500 Club Casino CA | - | 0 | - | - |
| K&M Last Mile, LLC FL | Transportation & Warehousing | 0 | - | F |
| K&M Tire IA | Wholesale Trade | 0 | - | F |
| K&M Tire MI | Wholesale Trade | 0 | - | F |
| K&M Tire OH | Wholesale Trade | 0 | - | D |
| K&M Tire Inc. KS | Wholesale Trade | 0 | - | F |
| K&N Engineering Inc. CA | Manufacturing | 1 | $130,000 | - |
| K&S Air Conditioning, Inc. CA | Construction | 0 | - | F |
| K&T SWITCHING SERVICE -Chamberlain Lane KY | - | 0 | - | - |
| K&T SWITCHING SERVICE -Fern Valley Road KY | - | 0 | - | - |
| K-3 Resources, LP TX | Transportation & Warehousing | 0 | - | F |
| K-Corr, Inc. NY | - | 0 | - | - |
| K-Dimensional Holdings Inc. NY | Finance & Insurance | 2 | $97,500 | - |
| K-Makin Technologies, INC. VA | Professional & Technical Services | 6 | $127,389 | - |
| K-Mart KS | - | 0 | - | - |
| K-Mart MN | - | 0 | - | - |
| K-Mart MS | - | 0 | - | - |
| K-mart PA | - | 0 | - | - |
| K-Mart SC | - | 0 | - | - |
| K-Mart WA | - | 0 | - | - |
| K-Mart WI | - | 0 | - | - |
| K-Mart - St. Paul MN | - | 0 | - | - |
| K-Mart Corporation (Florissant) MO | - | 0 | - | - |
| K-Mart Corporation Store #04332 CO | - | 0 | - | - |