| OptumCare NJ | - | 0 | - | - |
| OptumInsight, Inc. MS | - | 1 | $157,747 | - |
| OptumRx CA | - | 0 | - | - |
| OptumRx NV | - | 0 | - | - |
| Optym, Inc. TX | Professional & Technical Services | 4 | $125,000 | - |
| Opulence Information Technologies, Inc. TX | Professional & Technical Services | 1 | $90,000 | - |
| Opulent Soft, LLC. NJ | - | 2 | $103,678 | - |
| Opulentsoft, LLC. NJ | Professional & Technical Services | 5 | $108,243 | - |
| Opus 1 Music Studio CA | Educational Services | 3 | $70,550 | - |
| Opus Bank CA | - | 0 | - | - |
| Opus Connect, Inc. CA | Professional & Technical Services | 1 | $65,042 | - |
| Opus Inspection Inc. CT | Other Services | 0 | - | F |
| Opus One Winery LLC CA | Manufacturing | 0 | - | C |
| Opus Packaging MI | Manufacturing | 0 | - | F |
| Opus Packaging OH | Manufacturing | 0 | - | F |
| Opus Search, Inc. IL | - | 1 | $75,000 | - |
| Opus Technologies, INC. GA | Professional & Technical Services | 21 | $133,004 | - |
| Opusclip Inc. CA | Professional & Technical Services | 3 | $190,000 | - |
| 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 Point LLC WA | - | 1 | $101,546 | - |
| OQ Trading US Inc. TX | Finance & Insurance | 1 | $90,000 | - |
| Oqton 3DXpert US Corp. MI | - | 1 | $154,500 | - |
| Ora Apps Inc NJ | Professional & Technical Services | 7 | $78,624 | - |
| Ora, Inc. MA | Other Services | 1 | $75,000 | - |
| Orabase Solutions LLC TX | Professional & Technical Services | 28 | $94,099 | - |
| OraClaim, Inc. CA | - | 1 | $145,600 | - |
| Oracle MO | - | 0 | - | - |
| Oracle America Inc. AL | - | 0 | - | - |
| Oracle America, Inc. CA | - | 0 | - | - |
| Oracle America, Inc. MD | - | 0 | - | - |
| Oracle America, Inc. TX | Information & Media | 925 | $142,314 | - |
| 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 | 41 | $119,900 | - |
| 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 and Maxillofacial Surgery of Chicago, PC IL | - | 1 | $300,000 | - |
| Oral Health Industries TX | - | 1 | $137,925 | - |
| Oral Roberts University OK | Educational Services | 10 | $54,886 | - |
| 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 Barrel Media LLC OH | - | 1 | $75,000 | - |
| Orange Bees, LLC SC | Professional & Technical Services | 3 | $87,464 | - |
