| Neiman Marcus - Beverly Hills CA | — | 0 | — | — |
| Neiman Marcus - Camarillo CA | — | 0 | — | — |
| Neiman Marcus - Desert Hills CA | — | 0 | — | — |
| Neiman Marcus - Fashion Island CA | — | 0 | — | — |
| Neiman Marcus - Milpitas Mills CA | — | 0 | — | — |
| Neiman Marcus - San Diego Store CA | — | 0 | — | — |
| Neiman Marcus - San Francisco Store CA | — | 0 | — | — |
| Neiman Marcus - Topanga Store CA | — | 0 | — | — |
| Neiman Marcus - Walnut Creek CA | — | 0 | — | — |
| Neiman Marcus Group CA | — | 0 | — | — |
| Neiman Marcus Group HI | — | 0 | — | — |
| Neiman Marcus Group WA | — | 0 | — | — |
| Neiman Marcus Group (Last Call store) NY | — | 0 | — | — |
| Neiman Marcus Group (Neiman Marcus store) NY | — | 0 | — | — |
| Neiman Marcus Group LLC TX | Retail Trade | 9 | $146,517 | — |
| Neiman Marcus Group, LLC MA | — | 0 | — | — |
| Neiman Marcus Last Call NJ | — | 0 | — | — |
| Neiman Marcus-One Marcus Square TX | — | 0 | — | — |
| Neiman's Family Market MI | Retail Trade | 0 | — | D |
| NEK Veterinary Services KS | Professional & Technical Services | 0 | — | A |
| Nekoosa Coated Products, LLC NJ | Manufacturing | 0 | — | F |
| Nekoosa Coated Products, LLC NV | Manufacturing | 0 | — | F |
| Nekoosa Coated Products, LLC WI | Manufacturing | 0 | — | D |
| Nektar Therapeutics AL | Manufacturing | 0 | — | A |
| Nektar Therapeutics CA | Professional & Technical Services | 0 | — | A |
| Nekter Juice Bar, Inc. CA | Accommodation & Food Services | 1 | $106,142 | F |
| NEL Corporation MA | Construction | 0 | — | F |
| NEL Frequency Controls, Inc WI | Manufacturing | 0 | — | A |
| NELA Ternes Register Group WI | Manufacturing | 0 | — | A |
| Nelbud Services LLC IN | Administrative & Waste Services | 0 | — | F |
| Nelco Inc KY | Manufacturing | 0 | — | A |
| Nelco Products, Inc. CA | — | 0 | — | — |
| Nelcorp Electrical Contracting NY | Construction | 0 | — | A |
| Nelda C. & H. J. Lutcher Stark Foundation ( Non-Profit ) TX | Arts & Entertainment | 0 | — | A |
| Nelis Inc MI | Arts & Entertainment | 0 | — | A |
| Nella Holdings, LCC AZ | Accommodation & Food Services | 0 | — | A |
| Nellis AFB NV | Transportation & Warehousing | 0 | — | A |
| Nellis Cab Company NV | — | 0 | — | — |
| Nellson LLC UT | — | 0 | — | — |
| Nelnet Business Solutions, Inc. NE | Finance & Insurance | 6 | $98,500 | — |
| Nelnet, Inc NE | Educational Services | 0 | — | A |
| Nelsen Corporation AZ | Wholesale Trade | 0 | — | F |
| Nelsen Corporation FL | Wholesale Trade | 0 | — | A |
| Nelsen Corporation OH | Wholesale Trade | 0 | — | C |
| Nelsen Corporation TX | Wholesale Trade | 0 | — | A |
| Nelsen Steel Company IL | Manufacturing | 0 | — | F |
| Nelson & Storm & Tool Supply Co IL | Wholesale Trade | 0 | — | A |
| Nelson Air Device Corporation NY | Construction | 0 | — | A |
| Nelson and Sons Construction WA | Construction | 0 | — | F |
| Nelson Brothers LLC AL | Manufacturing | 0 | — | B |
