| New Center Community Services MI | — | 0 | — | — |
| New Center Stamping, Inc. MI | Manufacturing | 0 | — | F |
| New Century Ag ND | Wholesale Trade | 0 | — | A |
| New Century Door CA | Construction | 0 | — | F |
| New Century FS IA | Wholesale Trade | 0 | — | A |
| New Century Group CA | Retail Trade | 0 | — | A |
| NEW CENTURY ROOFING, LLC MA | Construction | 0 | — | F |
| New Century School MN | Educational Services | 11 | $56,273 | — |
| New Century Transportation, Inc. NJ | — | 0 | — | — |
| New Cheese LLC PA | Real Estate | 1 | $45,510 | — |
| New Cibo Vita LLC NJ | Wholesale Trade | 6 | $95,696 | — |
| NEW CINGULAR WIRELESS PCS, LLC IL | Information & Media | 0 | — | A |
| NEW CINGULAR WIRELESS PCS, LLC WA | Information & Media | 0 | — | A |
| NEW CITY NY | Healthcare & Social Assistance | 0 | — | F |
| New City Supportive Living IL | Healthcare & Social Assistance | 0 | — | A |
| New Classic Hone Furnishings, Inc. CA | Wholesale Trade | 1 | $57,200 | — |
| NEW COLLEGE OF FLORIDA FL | Educational Services | 7 | $81,143 | — |
| New Columbia Fruit Packers, LLC WA | — | 0 | — | — |
| New Communities Inc. ME | Healthcare & Social Assistance | 0 | — | F |
| NEW COMMUNITY MASTER NJ | Administrative & Waste Services | 0 | — | F |
| New Concept Staining LLC PA | Construction | 0 | — | A |
| New Concept Technology PA | Manufacturing | 0 | — | F |
| NEW CONCEPTS CONSTRUCTION INC UT | Construction | 0 | — | A |
| NEW CONSOLIDATED MANAGEMENT GROUP WI | Administrative & Waste Services | 0 | — | F |
| NEW Cooperative, Inc. IA | Wholesale Trade | 1 | $112,923 | D |
| NEW Coopertative, Inc. IA | Wholesale Trade | 0 | — | F |
| New Course Enterprises CA | Finance & Insurance | 1 | $280,000 | — |
| New Covert Generating Company MI | Utilities | 0 | — | A |
| New Creation Transport Inc. PA | Transportation & Warehousing | 0 | — | A |
| New Crosslink LP TX | Manufacturing | 0 | — | A |
| New Cumberland Ambulance Service Inc. WV | Healthcare & Social Assistance | 0 | — | F |
| New Dairy Alabama, LLC MS | — | 0 | — | — |
| New Dairy Alabama, LLC. (Hattiesburg Facility) MS | Manufacturing | 0 | — | F |
| New Dairy Kentucky, LLC. KY | Manufacturing | 0 | — | F |
| New Dairy Lafayette, LLC. (Lafayette Facility) LA | Manufacturing | 0 | — | F |
| New Dairy Ohio, LLC., dba Borden Dairy OH | Manufacturing | 0 | — | F |
| New Dairy South Carolina, LLC. - North Charleston Facility SC | Manufacturing | 0 | — | D |
| New Datatech LLC NJ | Professional & Technical Services | 1 | $91,000 | — |
| New Day Delivery LLC OR | Transportation & Warehousing | 0 | — | F |
| New Day Farms OH | Agriculture & Forestry | 0 | — | F |
| New Day Logistics, LLC NV | Transportation & Warehousing | 0 | — | C |
| New Day Office Products & Furnishings, Inc. VA | Wholesale Trade | 0 | — | C |
| New Day Products Inc. ID | Healthcare & Social Assistance | 0 | — | F |
| New Deal Logistics LLC. TX | Transportation & Warehousing | 0 | — | A |
| NEW DEAL MERCANTILE INC. TX | Retail Trade | 0 | — | A |
| New Diary Florida, LLC. (Miami Facility) FL | Manufacturing | 0 | — | F |
| New Diary Florida, LLC. (Winter Haven Facility) FL | Manufacturing | 0 | — | F |
| New Digital IT Inc. CA | Professional & Technical Services | 1 | $122,000 | — |
| New Dimension Masonry Inc CA | Construction | 0 | — | A |
| New Dimension One Spas, Inc CA | — | 0 | — | — |
