| New Dimension One Spas, Inc CA | - | 0 | - | - |
| New Docks LLC NY | - | 0 | - | - |
| New Dorp Apple, LLC NY | - | 0 | - | - |
| New Dover Tech LLC NJ | Professional & Technical Services | 3 | $99,238 | - |
| New DWD International, LLC TX | Manufacturing | 1 | $165,000 | - |
| New Eastwood Rehabilitation and Healthcare Center PA | Healthcare & Social Assistance | 0 | - | F |
| New Ecology, Inc. MA | Professional & Technical Services | 3 | $92,974 | - |
| New Economy Coalition, Inc. MA | Other Services | 1 | $94,200 | - |
| New England Animal Medical Center MA | Professional & Technical Services | 0 | - | F |
| New England Aquarium MA | Arts & Entertainment | 0 | - | B |
| New England Building Supply MA | Retail Trade | 0 | - | D |
| New England Center for Children, Inc. MA | Public Administration | 23 | $73,160 | - |
| New England Center For Children, lnc. MA | Public Administration | 1 | $48,800 | - |
| New England College of Optometry MA | Educational Services | 1 | $110,000 | - |
| New England Dental Care LLC MA | Healthcare & Social Assistance | 1 | $166,400 | - |
| New England Dental, PC CT | Healthcare & Social Assistance | 1 | $203,840 | - |
| New England Donor Services MA | Healthcare & Social Assistance | 0 | - | C |
| New England Family Dentistry PC MA | Healthcare & Social Assistance | 1 | $89,314 | - |
| New England Finish Systems, LLC NH | Construction | 0 | - | F |
| New England Futbol Club, Inc. MA | Arts & Entertainment | 2 | $40,100 | - |
| New England Ice Cream Corporation MA | Wholesale Trade | 0 | - | F |
| New England Inpatient Specialists MA | Healthcare & Social Assistance | 1 | $312,000 | - |
| New England IT Associates Inc MA | Professional & Technical Services | 1 | $97,386 | - |
| New England Mechanical Services, Inc. CT | Construction | 0 | - | D |
| New England Mechanical Systems, Inc.* CT | - | 0 | - | - |
| New England Motor Freight NJ | - | 0 | - | - |
| New England Motor Freight PA | - | 0 | - | - |
| New England Motor Freight (Colonie) NY | - | 0 | - | - |
| New England Motor Freight (Falconer) NY | - | 0 | - | - |
| New England Motor Freight (Montgomery) NY | - | 0 | - | - |
| New England Motor Freight (NEMF) OH | - | 0 | - | - |
| New England Motor Freight (NEMF) East Syracuse Terminal NY | - | 0 | - | - |
| New England Motor Freight (Old Bethpage) NY | - | 0 | - | - |
| New England Motor Freight (Owego) NY | - | 0 | - | - |
| New England Motor Freight (Rochester) NY | - | 0 | - | - |
| New England Motor Freight (Tonawanda) NY | - | 0 | - | - |
| New England Motor Freight, INC MD | - | 0 | - | - |
| New England Motor Freight, Inc. CT | - | 0 | - | - |
| New England Plastics Corp MA | Manufacturing | 0 | - | F |
| New England Sainai Hospital MA | - | 0 | - | - |
| New England Schools and Scholars Association, Inc. MA | Educational Services | 2 | $60,611 | - |
| New England Sheets MA | Manufacturing | 0 | - | F |
| New England Sinai MA | Healthcare & Social Assistance | 0 | - | F |
| New England Wire Products MA | Manufacturing | 0 | - | F |
| New England Wire Technologies NH | Manufacturing | 0 | - | F |
| New England Wooden Ware CORP. MA | Manufacturing | 0 | - | F |
| New Enterprise Stone & Lime Co., Inc. PA | Construction | 0 | - | D |
| New Era Cap, Demopolis AL | - | 0 | - | - |
| New Era Cap, Distribution Center AL | - | 0 | - | - |
| New Era Cap, LLC NY | Manufacturing | 1 | $123,600 | - |