| Nippon Paper Indsutries USA, Co. Ltd. WA | — | 0 | — | — |
| Nippon Shokken U.S.A. Inc. CA | Manufacturing | 0 | — | F |
| Nippon Shokubai America, Inc. TN | Manufacturing | 0 | — | D |
| Nippon Steel PA | Manufacturing | 0 | — | F |
| Nippon Steel Pipe America IN | Manufacturing | 0 | — | F |
| Nippon Thermostat of American Corporation WV | Manufacturing | 0 | — | F |
| Nipro PharmaPackaging IN | Manufacturing | 0 | — | C |
| Nipro PharmaPackaging Americas VA | Manufacturing | 0 | — | F |
| Nipro PharmaPackaging NA NJ | Manufacturing | 0 | — | D |
| Nipro PharmaProducts America NJ | Manufacturing | 0 | — | F |
| NIRA Medical INC. AZ | Healthcare & Social Assistance | 1 | $150,000 | — |
| NIRA, Inc. DC | Professional & Technical Services | 2 | $81,830 | — |
| Niron Magnetics, Inc. MN | Professional & Technical Services | 0 | — | A |
| NIRU (NY) LTD. NY | Wholesale Trade | 1 | $140,000 | — |
| Niru NY Ltd. NY | Wholesale Trade | 1 | $60,174 | — |
| Nirvana Enterprises LLC NJ | Professional & Technical Services | 4 | $110,240 | — |
| Nirvana Nails NJ | — | 0 | — | — |
| Nirvana Tech, Inc. CA | Information & Media | 1 | $220,000 | — |
| Nirvana, Inc., Nirvana Transport, Inc., Nirvana Warehousing NY | — | 0 | — | — |
| NIS NY | Educational Services | 0 | — | A |
| Nisbet Brower OH | Retail Trade | 0 | — | C |
| Nise Delivery LLC IL | Transportation & Warehousing | 0 | — | F |
| Nisga'a Data Systems DC | Professional & Technical Services | 0 | — | A |
| Nisga'a Data Systems NM | Professional & Technical Services | 0 | — | A |
| Nisga'a MOSTT, LLC VA | Professional & Technical Services | 0 | — | A |
| Nisga'a Tek, LLC VA | Information & Media | 0 | — | F |
| Nishi Quality Flowers CA | Agriculture & Forestry | 0 | — | F |
| Nishikawa Cooper LLC IN | Manufacturing | 0 | — | C |
| Nishith Desai Associates CA | Professional & Technical Services | 1 | $571,452 | — |
| Nishith Desai Global Legal P.C. CA | Professional & Technical Services | 1 | $150,000 | — |
| Nishkama Capital LLC NY | Finance & Insurance | 2 | $230,700 | — |
| Nishna Prodcutions, Inc. IA | Healthcare & Social Assistance | 0 | — | A |
| Nishna Productions, Inc. IA | Healthcare & Social Assistance | 0 | — | F |
| Nishnabotna Valley REC IA | Utilities | 0 | — | A |
| Nishta LLC CA | Accommodation & Food Services | 0 | — | A |
| Nishtech, Inc OH | Administrative & Waste Services | 2 | $125,000 | — |
| Nisley Cabinet OH | Manufacturing | 0 | — | A |
| NiSource DC | Utilities | 0 | — | A |
| NiSource IN | Utilities | 0 | — | C |
| NiSource KY | Utilities | 0 | — | D |
| NiSource MD | Utilities | 0 | — | F |
| NiSource OH | Utilities | 0 | — | C |
| NiSource PA | Utilities | 0 | — | D |
| NiSource VA | Utilities | 0 | — | D |
| Nissan CA | Transportation & Warehousing | 0 | — | D |
| Nissan FL | Transportation & Warehousing | 0 | — | C |
| Nissan IL | Transportation & Warehousing | 0 | — | D |
| Nissan MD | Transportation & Warehousing | 0 | — | D |
| Nissan MI | Transportation & Warehousing | 0 | — | A |
| Nissan NJ | Transportation & Warehousing | 0 | — | F |
