| Nielsen Transfer and Storage, Inc. ID | Transportation & Warehousing | 0 | — | F |
| Nielsen-Kellerman, Co. PA | Manufacturing | 0 | — | D |
| Nielson Construction UT | Construction | 0 | — | A |
| Nieman Plumbing, Inc. OH | Construction | 0 | — | A |
| Niemann Foods, Inc. IL | Retail Trade | 0 | — | B |
| Niemann Foods, Inc. IN | Retail Trade | 0 | — | B |
| Niemann Foods, Inc. MO | Retail Trade | 0 | — | C |
| Niemann Foods, Inc. WI | Retail Trade | 0 | — | B |
| Niemco Fabricators, Inc KY | Manufacturing | 0 | — | F |
| NIEMERG'S, INC. IL | Accommodation & Food Services | 0 | — | A |
| Nies Foundations, Inc. KS | Construction | 0 | — | F |
| Nieto Contractors Inc. NY | Construction | 0 | — | F |
| Nifast NE | — | 0 | — | — |
| Nifco America Corp TN | Manufacturing | 0 | — | D |
| Nifco America Corp. KY | Manufacturing | 0 | — | F |
| Nifco America Corporation OH | Manufacturing | 0 | — | D |
| NifcoKTW GA | Manufacturing | 0 | — | B |
| NIFTEK INC TX | Professional & Technical Services | 8 | $93,590 | — |
| Nifty Bar Grinding and Cutting Solutions, Inc. NY | Manufacturing | 0 | — | F |
| Nifty Solutions LLC WY | Professional & Technical Services | 1 | $85,000 | — |
| Nifty thrifty (CPES) AZ | — | 0 | — | — |
| NiGen International LLC TX | Real Estate | 0 | — | A |
| Night Media, Inc. CA | Arts & Entertainment | 2 | $199,875 | — |
| Night Owl Janitorial Services LLC AZ | Administrative & Waste Services | 0 | — | A |
| Night Owls Print Shop llc TX | Manufacturing | 0 | — | A |
| Nighthawk Custom LLC AR | Manufacturing | 0 | — | A |
| Nighthawk Orchard LLC WA | Agriculture & Forestry | 0 | — | A |
| Nightingale Home Healthcare of Connecticut, Inc CT | Healthcare & Social Assistance | 0 | — | A |
| Nightingale Home Healthcare of FL, Inc FL | Healthcare & Social Assistance | 0 | — | A |
| Nightingale Home Healthcare of Massachusetts, Inc. MA | Healthcare & Social Assistance | 0 | — | D |
| Nightingale Home Healthcare of Minnesota, Inc. MN | Healthcare & Social Assistance | 0 | — | A |
| Nightingale Home Healthcare of Nevada, Inc. NV | Healthcare & Social Assistance | 0 | — | A |
| Nightingale Home Healthcare of Northern California, Inc. CA | Healthcare & Social Assistance | 0 | — | A |
| Nightingale's Nursing & Attendants SC | Healthcare & Social Assistance | 0 | — | B |
| Nightingale-Mount Baker Care Center WA | Healthcare & Social Assistance | 0 | — | F |
| Nightlight Electric Company Inc. NM | Construction | 0 | — | F |
| Nightsea Inc. NJ | Wholesale Trade | 1 | $70,000 | — |
| Nigon Woodworks MN | Manufacturing | 0 | — | F |
| Nigrelli, Inc. WI | Manufacturing | 0 | — | A |
| Nigro Construction Inc. NV | Construction | 0 | — | A |
| NIHA Technologies INC VA | Professional & Technical Services | 13 | $105,447 | — |
| Nihon Kohden America, LLC CA | Manufacturing | 1 | $136,491 | — |
| Nihon Seibutsu Kagaku Center, Inc. dba Cho Cho San (NSC Inc) CA | — | 0 | — | — |
| NII Holdings, Inc. VA | — | 0 | — | — |
| Niitakaya USA INC CA | Manufacturing | 0 | — | F |
| NIITEK VA | — | 0 | — | — |
| NIJC, NFP IL | Professional & Technical Services | 1 | $41,762 | — |
| Niju Hospitality, LLC GA | Accommodation & Food Services | 0 | — | A |
| NIKAYA LLC. TN | Professional & Technical Services | 1 | $78,000 | — |
| Nike (Lifeworks) - Beaverton OR | — | 0 | — | — |