| Opus Technologies, INC. GA | Professional & Technical Services | 9 | $137,737 | - |
| Opusclip Inc. CA | Professional & Technical Services | 1 | $135,000 | - |
| Opustone LLC FL | Retail Trade | 0 | - | F |
| OPW Engineered Systems OH | - | 0 | - | - |
| OPW Fuel Management Systems, Inc. IL | - | 0 | - | - |
| OPW Fueling Components, LLC OH | - | 0 | - | - |
| OQ Trading US Inc. TX | Finance & Insurance | 1 | $90,000 | - |
| Ora Apps Inc NJ | Professional & Technical Services | 2 | $105,700 | - |
| Ora, Inc. MA | Other Services | 1 | $75,000 | - |
| Orabase Solutions LLC TX | Professional & Technical Services | 18 | $99,760 | - |
| Oracle MO | - | 0 | - | - |
| Oracle America Inc. AL | - | 0 | - | - |
| Oracle America, Inc. CA | - | 0 | - | - |
| Oracle America, Inc. MD | - | 0 | - | - |
| Oracle America, Inc. TX | Information & Media | 470 | $152,907 | - |
| Oracle America, Inc. WA | - | 0 | - | - |
| Oracle America, Inc. at Adventist Health CA | - | 0 | - | - |
| Oracle Elevator Holdco Inc FL | Construction | 0 | - | F |
| Oracle Financial Services Software, Inc. NJ | Professional & Technical Services | 30 | $139,587 | - |
| Oracle Robotics CORP IL | Professional & Technical Services | 2 | $86,800 | - |
| Orafol Americas Incorporated CT | Manufacturing | 0 | - | F |
| ORAFOL Display Optics Inc. NY | - | 0 | - | - |
| Orafol International, Inc. MI | Manufacturing | 0 | - | D |
| Oral Roberts University OK | Educational Services | 4 | $70,927 | - |
| Oral-B Laboratories G.P. IA | Manufacturing | 0 | - | C |
| Orange and Rockland Utilities, Inc. NY | Utilities | 0 | - | C |
| Orange Bakery, Inc. CA | Manufacturing | 0 | - | F |
| Orange Bees, LLC SC | Professional & Technical Services | 3 | $87,464 | - |
| Orange Brands Management and 7th & Barrow LLC NY | - | 0 | - | - |
| Orange City Area Health System IA | Healthcare & Social Assistance | 0 | - | F |
| Orange City Municipal Hospital IA | Healthcare & Social Assistance | 1 | $52,562 | - |
| Orange County Asian and Pacific Islander Community Alliance, Inc. CA | Other Services | 2 | $68,120 | - |
| Orange County Building Materials, Inc. TX | Retail Trade | 0 | - | C |
| Orange County Erectors, Inc. CA | Construction | 0 | - | F |
| Orange County Government NC | Transportation & Warehousing | 0 | - | A |
| Orange County Ironworks, LLC NY | Manufacturing | 0 | - | F |
| Orange County Mining Co CA | - | 0 | - | - |
| Orange County Plastering Company Inc. CA | Construction | 0 | - | F |
| Orange County Public Schools FL | Educational Services | 1 | $77,627 | - |
| Orange County Sanitation District CA | Utilities | 0 | - | F |
| Orange County Superior Court CA | Public Administration | 0 | - | F |
| Orange County Transportation Authority CA | Transportation & Warehousing | 0 | - | F |
| Orange County Water District CA | Utilities | 0 | - | F |
| Orange Cross Ambulance WI | Healthcare & Social Assistance | 0 | - | F |
| Orange Data Cloud LLC CA | Professional & Technical Services | 1 | $95,500 | - |
| Orange Data Cloud LLC GA | Professional & Technical Services | 2 | $107,650 | - |
| Orange Door Collaborative, LLC MA | Healthcare & Social Assistance | 1 | $208,000 | - |
| Orange Healthcare & Wellness Centre CA | Healthcare & Social Assistance | 0 | - | F |
| Orange Lake Country Club, Inc.-North Richland Hills Call Center TX | - | 0 | - | - |
| Orange Products, Inc. PA | Manufacturing | 0 | - | F |