| Nelson Stark OH | Construction | 0 | — | B |
| Nelson Steel Products MI | Manufacturing | 0 | — | F |
| Nelson Steel Products Inc. PA | Manufacturing | 0 | — | F |
| Nelson Structures Network WA | Construction | 0 | — | F |
| Nelson Thermal Insulation and Firestopping Company IL | Construction | 0 | — | A |
| Nelson Tree Service NY | Administrative & Waste Services | 0 | — | A |
| Nelson Tree Service LLC OH | Administrative & Waste Services | 0 | — | A |
| NELSON TREE SERVICE, LLC IL | Administrative & Waste Services | 0 | — | A |
| NELSON TREE SERVICE, LLC NJ | Administrative & Waste Services | 0 | — | B |
| NELSON TREE SERVICE, LLC PA | Administrative & Waste Services | 0 | — | A |
| NELSON TREE SERVICE, LLC TX | Administrative & Waste Services | 0 | — | A |
| Nelson Water Gardens & Nursery Inc TX | Retail Trade | 0 | — | C |
| Nelson Wood Shims MN | Manufacturing | 0 | — | F |
| Nelson Young Lumber Company WI | Retail Trade | 0 | — | A |
| Nelson's Green Brier Distillery, LLC TN | Manufacturing | 0 | — | C |
| Nelson-Jameson, Inc WI | Wholesale Trade | 0 | — | B |
| Nelson-Jameson, Inc. CA | Wholesale Trade | 0 | — | A |
| Nelson-Miller, Inc. CA | — | 0 | — | — |
| Nelson-Rudie MN | Professional & Technical Services | 0 | — | A |
| Nelson-Rudie & Associates, Inc. MN | Professional & Technical Services | 0 | — | A |
| Nelson\Nygaard Consulting Associates, Inc. IL | Professional & Technical Services | 2 | $74,464 | — |
| Nema 3 Electrical Contractors, Inc. TX | Construction | 0 | — | F |
| Nema Workshop LLC NY | Professional & Technical Services | 1 | $83,200 | — |
| Nemacolin PA | Accommodation & Food Services | 0 | — | F |
| Nemacolin Resort PA | Accommodation & Food Services | 0 | — | F |
| Nemaha County Hospital NE | Healthcare & Social Assistance | 4 | $71,011 | — |
| Nemak USA Inc WI | Manufacturing | 0 | — | D |
| Nemak USA, INC KY | Manufacturing | 0 | — | F |
| Nemak USA, Inc. AL | Manufacturing | 0 | — | F |
| Nemak USA, Inc. MI | Manufacturing | 4 | $109,512 | — |
| NEMCO FOOD EQUIP (SALARY) LTD OH | Manufacturing | 0 | — | A |
| Nemco Food Equipment OH | Manufacturing | 0 | — | A |
| NEMCO FOOD EQUIPMENT LTD (HOURLY) OH | Manufacturing | 0 | — | A |
| Nemera Buffalo Grove LLC IL | Manufacturing | 0 | — | A |
| Nemera US Holdings IL | Manufacturing | 2 | $104,000 | — |
| Nemesis Metals WI | Manufacturing | 0 | — | F |
| Nemi Publishing, Inc. ME | Manufacturing | 0 | — | F |
| Nemmer Electric, Inc. TX | Construction | 0 | — | D |
| NEMO IT SOLUTIONS, INC TX | Professional & Technical Services | 6 | $107,333 | — |
| NEMO LIGHTING, INC. NJ | Manufacturing | 1 | $85,000 | — |
| Nemo Plastics GA | Wholesale Trade | 0 | — | D |
| Nemos Enterprise Group LLC NY | Transportation & Warehousing | 0 | — | A |
| NEMROC Inc MI | Healthcare & Social Assistance | 0 | — | F |
| Nemschoff IA | — | 0 | — | — |
| Nemschoff Inc WI | Manufacturing | 0 | — | F |
| NEMT Billing Solutions Inc NY | Professional & Technical Services | 1 | $90,000 | — |
| NEMT STAT Air Coop MT | Healthcare & Social Assistance | 0 | — | F |
| Nena Hardware, Inc. IL | Retail Trade | 0 | — | A |
| Nendrasys Technologies US Ltd TX | Professional & Technical Services | 1 | $100,000 | — |
| Neni TechSystems Inc TX | Professional & Technical Services | 11 | $109,014 | — |
