| Opus Packaging IN | Manufacturing | 0 | — | F |
| Opus Packaging MI | Manufacturing | 0 | — | F |
| Opus Packaging OH | Manufacturing | 0 | — | F |
| Opus Packaging SC | Manufacturing | 0 | — | A |
| OPUS TECHNOLOGIES, INC. GA | Professional & Technical Services | 9 | $137,737 | — |
| Opus Water, Inc. dba Plug Technologies MN | Manufacturing | 0 | — | F |
| OpusCare of Florida LLC FL | Healthcare & Social Assistance | 0 | — | C |
| Opusclip Inc. CA | Professional & Technical Services | 1 | $135,000 | — |
| Opustone LLC FL | Retail Trade | 0 | — | F |
| OPW IL | Manufacturing | 0 | — | F |
| OPW OH | Manufacturing | 0 | — | B |
| OPW WI | Manufacturing | 0 | — | B |
| 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 | — |
| Oquawka Fire Protection District 407 Warren Street IL | Public Administration | 0 | — | A |
| Oquirrh Meadows Investment UT | Healthcare & Social Assistance | 0 | — | F |
| OR-CAL Inc OR | Manufacturing | 0 | — | D |
| OR/PAC Feed & Forage OR | Agriculture & Forestry | 0 | — | C |
| 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 NC | Manufacturing | 0 | — | A |
| Oracle OH | Manufacturing | 0 | — | A |
| Oracle OR | Manufacturing | 0 | — | C |
| Oracle America Inc. AL | — | 0 | — | — |
| Oracle America, Inc. CA | — | 0 | — | — |
| Oracle America, Inc. MD | — | 0 | — | — |
| Oracle America, Inc. NC | Manufacturing | 0 | — | A |
| Oracle America, Inc. OR | Manufacturing | 0 | — | A |
| 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 Elevator Holdco Inc GA | Construction | 0 | — | B |
| Oracle Elevator Holdco Inc IN | Construction | 0 | — | F |
| Oracle Elevator Holdco Inc KY | Construction | 0 | — | F |
| Oracle Elevator Holdco Inc LA | Construction | 0 | — | A |
| Oracle Elevator Holdco Inc MD | Construction | 0 | — | A |
| Oracle Elevator Holdco Inc NC | Construction | 0 | — | A |
| Oracle Elevator Holdco Inc OH | Construction | 0 | — | A |
| Oracle Elevator Holdco Inc TN | Construction | 0 | — | A |
| Oracle Elevator Holdco Inc TX | Construction | 0 | — | D |
| Oracle Elevator Holdco Inc WV | Construction | 0 | — | A |
| Oracle Elevator Holdco inc Austin TX | Construction | 0 | — | F |
| Oracle Elevator Holdco Inc Doral FL | Construction | 0 | — | F |
| Oracle Elevator Holdco Inc Tampa FL | Construction | 0 | — | A |
| Oracle Financial Services Software, Inc. NJ | Professional & Technical Services | 30 | $139,587 | — |
