| Nike (Lifeworks) - Hillsboro OR | — | 0 | — | — |
| Nike - Childcare OR | — | 0 | — | — |
| NIKE COMMUNICATIONS, INC. NY | Professional & Technical Services | 1 | $90,000 | — |
| Nike IHM MO | Manufacturing | 0 | — | F |
| NIKE IHM INC. OR | Manufacturing | 1 | $173,000 | D |
| NIKE RETAIL SERVICES INC OR | Manufacturing | 13 | $143,939 | — |
| NIKE Retail Services, Inc. TN | — | 0 | — | — |
| NIKE USA Inc. OR | Manufacturing | 20 | $173,600 | — |
| NIKE, Inc. OR | Management of Companies | 119 | $181,618 | A |
| NIKE, Inc. (Niketown Midtown) NY | — | 0 | — | — |
| Nikel Precision Group, LLC ME | Manufacturing | 0 | — | D |
| Niking Corporation HI | Construction | 0 | — | A |
| Nikkei America, Inc. NY | Information & Media | 2 | $119,323 | — |
| Nikkei MC Aluminum America, Inc. IN | Manufacturing | 0 | — | D |
| Nikkel & Associates, Inc dba NAI Electrical Contractors IA | Construction | 0 | — | F |
| Nikkel Iron Works Corp CA | Manufacturing | 0 | — | F |
| Nikkiso CA | Manufacturing | 0 | — | F |
| Nikkiso Cryo NV | Manufacturing | 0 | — | C |
| Nikko Asset Management Americas Inc. NY | Finance & Insurance | 1 | $176,000 | — |
| Niko's Yard and Hauling Service, LLC HI | — | 0 | — | — |
| Nikola Corporation AZ | Manufacturing | 14 | $141,276 | D |
| Nikola Corporation CA | — | 0 | — | — |
| Nikon Optical USA, Inc. CT | Manufacturing | 0 | — | A |
| Nikon Precision Inc. OR | Manufacturing | 1 | $178,769 | — |
| Nikon Precision, Inc. CA | Manufacturing | 0 | — | A |
| Niksic Air Conditioning and Heating LLC MO | Construction | 0 | — | A |
| Niksic Electric LLC MO | Construction | 0 | — | F |
| Niksic Plumbing LLC MO | Construction | 0 | — | A |
| Niktor IT Inc CT | Professional & Technical Services | 7 | $114,154 | — |
| Nile Global, Inc. CA | Professional & Technical Services | 2 | $205,500 | — |
| Nile Group CO | Professional & Technical Services | 4 | $93,904 | — |
| NILE STRUCTURAL CORP. NY | Construction | 0 | — | A |
| NILE TECH INC. NJ | Professional & Technical Services | 5 | $102,319 | — |
| Niles Audio Corporation FL | — | 0 | — | — |
| Niles Building Products FL | Manufacturing | 0 | — | A |
| Niles Building Products OH | Manufacturing | 0 | — | A |
| Niles Building Products TX | Manufacturing | 0 | — | A |
| Niles Construction Services, Inc MI | Construction | 0 | — | A |
| Niles Fire Department IL | Public Administration | 0 | — | F |
| Niles MI OPCO LLC MI | Healthcare & Social Assistance | 0 | — | F |
| Niles Nursing and Rehab IL | Healthcare & Social Assistance | 0 | — | D |
| Niles Park District IL | Arts & Entertainment | 0 | — | A |
| Niles Police Department IL | Public Administration | 0 | — | F |
| NILES PRECISION COMPANY, INC. MI | Manufacturing | 0 | — | D |
| Nilfisk Inc. MN | Wholesale Trade | 0 | — | B |
| Nilit America, Inc. VA | Manufacturing | 0 | — | F |
| Nilmeier Family Farms Inc. CA | Agriculture & Forestry | 0 | — | A |
| NILO Therapeutics, Inc. NY | Professional & Technical Services | 1 | $130,000 | — |
| Nilodor OH | Manufacturing | 0 | — | D |
| Nilpeter USA, Inc. OH | Manufacturing | 0 | — | A |
