| K&W Tire Co. PA | Retail Trade | 0 | — | C |
| K&W WELDING, LLC NC | Other Services | 0 | — | A |
| K'mac USA TX | Wholesale Trade | 0 | — | A |
| K+S Services MI | Other Services | 0 | — | A |
| K+S Services, Inc CT | Other Services | 0 | — | A |
| K+S Services, Inc. IN | Other Services | 0 | — | A |
| K+S Services, Inc. OK | Other Services | 0 | — | A |
| K-3 Resources, LP TX | Transportation & Warehousing | 0 | — | F |
| K-B Offset Printing, Inc. PA | Manufacturing | 0 | — | D |
| K-BELT, Inc. TX | Retail Trade | 0 | — | B |
| K-Bin TX | Manufacturing | 0 | — | A |
| K-C Welding & Rentals, Inc CA | Manufacturing | 0 | — | A |
| K-CO Enterprises, Inc. SC | Construction | 0 | — | A |
| K-Construction Inc KS | Construction | 0 | — | F |
| K-Corr, Inc. NY | — | 0 | — | — |
| K-D Frame and Door Corp NY | Wholesale Trade | 0 | — | A |
| K-Dimensional Holdings Inc. NY | Finance & Insurance | 2 | $97,500 | — |
| K-Flex USA LLC NC | Manufacturing | 0 | — | B |
| K-I Lumber Clarksville IN | Retail Trade | 0 | — | C |
| K-I Shelbyville Truss & Panel KY | Manufacturing | 0 | — | F |
| K-L Mfg. Co., Inc. WA | Manufacturing | 0 | — | A |
| K-Limited Carrier LTD. OH | Transportation & Warehousing | 0 | — | A |
| K-Line Industries, Inc. MI | Manufacturing | 0 | — | B |
| 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 NE | — | 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 | — | — |
| K-Mart Kearney NE | — | 0 | — | — |
| K-mart Store #07044 (Kmart Corporation) NY | — | 0 | — | — |
| K-Mart Store No. 3321 IN | — | 0 | — | — |
| K-Mart Store No. 4913 IN | — | 0 | — | — |
| K-Mart Store No. 9187 IN | — | 0 | — | — |
| K-Mart-Sears Distribution Center CO | — | 0 | — | — |
| K-Nort Contracting, LLC NC | Construction | 0 | — | A |
| K-PEL Industrial Services ME | Construction | 0 | — | F |
| K-Rain Manufacturing Corporation FL | Manufacturing | 0 | — | A |
| K-Source, Inc. TX | Professional & Technical Services | 1 | $127,754 | — |
| K-T Bolt Manufacturing LLC TX | Manufacturing | 0 | — | F |
| K-Ter Imagineering, Inc. MO | Manufacturing | 0 | — | F |
| K-Tube Corporation CA | Manufacturing | 1 | $110,000 | — |
| K-Tube Technologies CA | Manufacturing | 0 | — | F |
| K-VA-T Food Sores, Inc. TN | Construction | 0 | — | F |