| NaphCare US Inc NC | Healthcare & Social Assistance | 0 | — | F |
| NaphCare US Inc NJ | Healthcare & Social Assistance | 0 | — | D |
| NaphCare US Inc NV | Healthcare & Social Assistance | 0 | — | D |
| NaphCare US Inc NY | Healthcare & Social Assistance | 0 | — | A |
| NaphCare US Inc OH | Healthcare & Social Assistance | 0 | — | F |
| NaphCare US Inc OK | Healthcare & Social Assistance | 0 | — | A |
| NaphCare US Inc OR | Healthcare & Social Assistance | 0 | — | F |
| NaphCare US Inc PA | Healthcare & Social Assistance | 0 | — | A |
| NaphCare US Inc SC | Healthcare & Social Assistance | 0 | — | A |
| NaphCare US Inc VA | Healthcare & Social Assistance | 0 | — | A |
| NaphCare US Inc WA | Healthcare & Social Assistance | 0 | — | D |
| NaphCare US Inc WI | Healthcare & Social Assistance | 0 | — | A |
| NaphCare, Inc. CA | Healthcare & Social Assistance | 0 | — | A |
| NaphCare, US Inc. CA | Healthcare & Social Assistance | 0 | — | A |
| Naples Bay Resort FL | — | 0 | — | — |
| Naples Builders Inc FL | Construction | 0 | — | F |
| Naples Community Hospital, Inc. FL | Healthcare & Social Assistance | 3 | $70,346 | F |
| Naples Flooring Gallery FL | Retail Trade | 0 | — | D |
| Naples Grande Beach Resort FL | — | 0 | — | — |
| Naples Hotel Group LLC FL | Accommodation & Food Services | 0 | — | A |
| Naples J Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Naples Jet Center Holdings FL | Transportation & Warehousing | 0 | — | A |
| Naples Lumber & Supply Co., Inc. FL | Retail Trade | 0 | — | F |
| Naples M Automotive Management, LLC FL | Retail Trade | 0 | — | A |
| Naples Rehab Center FL | Healthcare & Social Assistance | 0 | — | A |
| Napoleon (formally Wolf Steel USA) KY | — | 0 | — | — |
| Napoleon Machine OH | Manufacturing | 0 | — | F |
| Napolitano Homes VA | Construction | 0 | — | A |
| NAPP Manufacturing LLC MO | Manufacturing | 0 | — | F |
| Nappa Electrical Contractors MA | Construction | 0 | — | B |
| Nappi Distributors ME | Wholesale Trade | 0 | — | F |
| Nappies Fresh & Frozen Food Co PA | Wholesale Trade | 0 | — | F |
| Napuck Salvage and Supply WI | Wholesale Trade | 0 | — | A |
| Napuck Salvage of Waupaca, LLC IL | Wholesale Trade | 0 | — | C |
| Napuck Salvage of Waupaca-WI WI | Wholesale Trade | 0 | — | B |
| Narahari IT Services Inc œDBA NITS Data Services TX | Professional & Technical Services | 1 | $120,000 | — |
| Naranjo Civil Constructors, Inc. CO | Construction | 0 | — | F |
| Narasimhan Consulting Services, Inc. AZ | Professional & Technical Services | 2 | $73,500 | — |
| Narco Freedom, Inc. (Various sites in NYC) NY | — | 0 | — | — |
| Narcomey Construction, LLC OK | Construction | 0 | — | A |
| Narda Holdings Inc. NY | Manufacturing | 0 | — | C |
| Nardelli Bros. Inc. NJ | Agriculture & Forestry | 0 | — | A |
| Nardone Bros. Baking Co. PA | Manufacturing | 0 | — | C |
| NARDONE ELECTRICAL CORP MA | Construction | 0 | — | F |
| Nardozzi Paving & Construction LLC NY | Construction | 0 | — | D |
| Naresh & Asha GA | Accommodation & Food Services | 0 | — | A |
| NARI TRADING INC CA | Retail Trade | 0 | — | F |
| Narmco AL | Manufacturing | 0 | — | F |
| NARRAGANSETT BAY ANESTHESIA, LLC RI | Healthcare & Social Assistance | 1 | $400,000 | — |
| Narragansett Bay Commission RI | Utilities | 0 | — | F |