| New Mexico State University NM | Educational Services | 16 | $71,794 | A |
| New Milani Group, Inc CA | Retail Trade | 1 | $66,456 | A |
| New Milford Rehab LLC CT | Healthcare & Social Assistance | 0 | - | F |
| New Milkyway Treasure LLC CA | Real Estate | 1 | $95,493 | - |
| New Millennium Building Systems, LLC. AR | Manufacturing | 0 | - | F |
| New Millennium Building Systems, LLC. FL | Manufacturing | 0 | - | F |
| New Millennium Building Systems, LLC. NV | Manufacturing | 0 | - | D |
| New Millennium Building Systems, LLC. VA | Manufacturing | 0 | - | B |
| New Mountain Capital, LLC NY | Finance & Insurance | 2 | $162,500 | - |
| New Moxie Solar, LLC IA | - | 0 | - | - |
| New Museum of Contemporary Art NY | - | 0 | - | - |
| New Nello Operating CO LLC IN | Manufacturing | 0 | - | C |
| New North, LLC VA | Professional & Technical Services | 1 | $75,000 | - |
| New Oceana Restaurant Corp. dba Oceana Restaurant NY | - | 0 | - | - |
| New Opportunities, Inc. CT | Healthcare & Social Assistance | 0 | - | F |
| New Options Sports TX | - | 0 | - | - |
| New Orange Hills CA | Healthcare & Social Assistance | 0 | - | F |
| New Orleans Air Ventures II LA | - | 0 | - | - |
| New Orleans Marriot Hotel LA | - | 0 | - | - |
| New Orleans Terminals LLC LA | Retail Trade | 0 | - | C |
| New P&L LLC NJ | Wholesale Trade | 1 | $54,184 | - |
| New Pacific Airlines, Inc AK | Transportation & Warehousing | 0 | - | B |
| New Paradigm for Education MI | Educational Services | 3 | $58,667 | - |
| New Penn NY | Transportation & Warehousing | 0 | - | F |
| New Penn Motor Express, LLC PA | - | 0 | - | - |
| New Pig PA | Manufacturing | 0 | - | D |
| New PLI Holdings, LLC NV | Manufacturing | 0 | - | B |
| New Port LLC CA | Professional & Technical Services | 1 | $77,875 | - |
| New Prague Area Schools ISD 721 MN | Arts & Entertainment | 0 | - | A |
| New Process Gear, Inc. (Division of Magna Powertrain) NY | - | 0 | - | - |
| New Process Gear, Inc. (Division of Magna Powertrain-Notice #1-June) NY | - | 0 | - | - |
| New Process Gear, Inc. (Division of Magna Powertrain-Notice #2-June) NY | - | 0 | - | - |
| New Process Gear, Inc. (Division of Magna Powertrain-Notice #3-June ) NY | - | 0 | - | - |
| New Punch Bowl Sacramento, LLC CA | - | 0 | - | - |
| New Ravenna VA | Manufacturing | 0 | - | F |
| New Relic, Inc. CA | Professional & Technical Services | 6 | $165,199 | - |
| New Restoration and Recovery Services, LLC NC | Construction | 0 | - | F |
| New Rez, LLC MD | - | 0 | - | - |
| New Rh LLC WA | Accommodation & Food Services | 0 | - | F |
| New River Building Supply, Inc. NC | Retail Trade | 0 | - | F |
| New River Electrical Corporation VA | Construction | 0 | - | A |
| New River Hardwoods, Inc. TN | Manufacturing | 0 | - | D |
| New River Health Association WV | Healthcare & Social Assistance | 0 | - | A |
| New River Homes MS | - | 0 | - | - |
| New River Valley Community Services VA | Healthcare & Social Assistance | 0 | - | C |
| New River Valley Regional Jail VA | Public Administration | 0 | - | A |
| New Riviera Nursing and Rehabilitation Center LLC FL | Healthcare & Social Assistance | 0 | - | F |
| New Road Pharmacy & Surgical NJ | - | 0 | - | - |
| New Roc Fec, LLC NY | - | 0 | - | - |
| New Rochelle Apple, LLC NY | - | 0 | - | - |
