| Office of the Chief Judge, Circuit Court of Cook County, Illinois, Third Municipal District IL | Public Administration | 0 | — | A |
| Office of the Minnesota Attorney General MN | Public Administration | 0 | — | A |
| Office of The Ombudsman MI | Public Administration | 0 | — | A |
| Office of Vocational Rehabilitation KY | Public Administration | 0 | — | A |
| Office Paper Systems, Inc. MD | — | 0 | — | — |
| Office Professionals Inc SC | Administrative & Waste Services | 0 | — | A |
| Office Solutions Business Products & Services LLC CA | — | 0 | — | — |
| Office Solutions Business Products and Services LLC CA | — | 0 | — | — |
| Office Systems Installation LLC WI | Construction | 0 | — | A |
| OfficeMax MN | — | 0 | — | — |
| OfficeMax Incorporated CA | — | 0 | — | — |
| OFFICENATION, INC. D/B/A PCNATION IL | Retail Trade | 1 | $162,000 | — |
| Official Pest Prevention, Inc. CA | Administrative & Waste Services | 0 | — | F |
| OFFLINE INC CA | Manufacturing | 0 | — | C |
| Offset Paper Manufacturers Inc. OP Laflin Facility (Inclusive of Laflin Distribution Center and Digital Print Services) PA | — | 0 | — | — |
| Offset Paperback Manufacturers, Inc. PA | — | 0 | — | — |
| Offshore Construction, Inc. CT | Construction | 0 | — | A |
| Offshore Equipment Solutions, Inc. LA | Other Services | 0 | — | A |
| Offsite Integrated Structures, LLC NE | Wholesale Trade | 0 | — | F |
| Offsite Manufacturing MI | Manufacturing | 0 | — | F |
| OFG Bancorp PR | Finance & Insurance | 1 | $178,651 | — |
| ofi CA | Manufacturing | 0 | — | F |
| OFI GA | Agriculture & Forestry | 0 | — | A |
| ofi NJ | Manufacturing | 0 | — | D |
| OFI Peanut Shelling Co. GA | Agriculture & Forestry | 0 | — | A |
| OFI Testing Equipment, Inc TX | Manufacturing | 0 | — | A |
| ofi-Bolingbrook Cocoa IL | Manufacturing | 0 | — | A |
| OFL-BP, LLC. CA | — | 0 | — | — |
| OFL-C, LLC CA | — | 0 | — | — |
| OFL-D, LLC. CA | — | 0 | — | — |
| OFL-WSH, LLC. CA | — | 0 | — | — |
| OFRS, Inc. CA | Administrative & Waste Services | 0 | — | A |
| OFS IN | Manufacturing | 0 | — | C |
| OFS Brands CA | Manufacturing | 0 | — | F |
| OFS Brands FL | Management of Companies | 0 | — | F |
| OFS BRANDS IN | Manufacturing | 0 | — | F |
| OFS BRANDS MS | Transportation & Warehousing | 0 | — | A |
| OFS BRANDS HOLDINGS NC | Manufacturing | 0 | — | F |
| OFS Brands Holdings NJ | Transportation & Warehousing | 0 | — | F |
| OFS BRANDS, Inc. KY | Manufacturing | 0 | — | F |
| OFS Brands, Inc. and Styline Logistics, Inc. CA | — | 0 | — | — |
| OFS Fitel NJ | Manufacturing | 0 | — | C |
| OFS Fitel LLC CT | Manufacturing | 0 | — | A |
| OFS Fitel, LLC GA | Manufacturing | 1 | $99,750 | A |
| OFS, Fitel Sturbridge MA | Manufacturing | 0 | — | F |
| Ogden & Company, Inc. WI | Real Estate | 0 | — | C |
| Ogden Avenue Materials, Inc. IL | Manufacturing | 0 | — | A |
| Ogden brothers Construction FL | Construction | 0 | — | F |
| Ogden City UT | Public Administration | 0 | — | F |
| Ogden Management as Fiscal Agent WI | Real Estate | 0 | — | A |