| Osher Marin Jewish Community Center CA | — | 0 | — | — |
| Oshkosh Aerotech UT | Manufacturing | 0 | — | A |
| Oshkosh Airport Services. - Honolulu Airport HI | — | 0 | — | — |
| Oshkosh Coil Spring, Inc. WI | Manufacturing | 0 | — | F |
| Oshkosh Corporation TN | Manufacturing | 0 | — | F |
| Oshkosh Corporation TX | Transportation & Warehousing | 0 | — | A |
| Oshkosh Corporation WI | Management of Companies | 0 | — | F |
| Oshkosh Defense FL | — | 0 | — | — |
| Oshkosh Defense MI | Manufacturing | 0 | — | A |
| Oshkosh Defense LLC SC | Manufacturing | 0 | — | A |
| Oshkosh Defense LLC WI | Manufacturing | 2 | $147,077 | F |
| Oshkosh Door Company WI | Manufacturing | 0 | — | F |
| Oshkosh Heifer Development NE | Agriculture & Forestry | 0 | — | F |
| Oshkosh Industrial Roofing & Sheetmetal A Tecta America Company LLC WI | Construction | 0 | — | A |
| Oshkosh Investors, LLC WI | Accommodation & Food Services | 0 | — | D |
| Oshkosh Vocational TN | Manufacturing | 0 | — | A |
| Oshman Family Jewish Community Center CA | — | 0 | — | — |
| OSI Acquisitions KY | Manufacturing | 0 | — | C |
| OSI Digital, Inc. CA | Professional & Technical Services | 13 | $108,563 | — |
| OSI Electronics, Inc. CA | Manufacturing | 0 | — | A |
| OSI ENGINEERING, INC. CA | Professional & Technical Services | 3 | $139,707 | — |
| OSI Group IL | Manufacturing | 0 | — | C |
| OSI Group Rose Packing a Division of OSI Industries, LLC IL | Manufacturing | 0 | — | A |
| OSI Hardware Inc CA | Information & Media | 0 | — | A |
| OSI Industries LLC CA | Manufacturing | 0 | — | F |
| OSI Industries, LLC IL | Manufacturing | 0 | — | D |
| OSI Industries, LLC WI | Manufacturing | 0 | — | B |
| OSI Laser Diode, Inc. NJ | Manufacturing | 0 | — | D |
| OSI Optoelectronics, Iinc. CA | Manufacturing | 0 | — | D |
| OSI Optoelectronics, Inc. CA | Manufacturing | 0 | — | D |
| OSI Pharmaceuticals, LLC NY | — | 0 | — | — |
| OSI Staffing Inc. CA | Administrative & Waste Services | 0 | — | D |
| OSI SYSTEMS, INC. CA | Manufacturing | 5 | $112,547 | — |
| Osiris 9 Consulting, LLC FL | Professional & Technical Services | 1 | $101,587 | — |
| OSISOFT, LLC CA | Information & Media | 8 | $151,622 | — |
| OSL WI | Healthcare & Social Assistance | 0 | — | A |
| OSL 550 Columbus WI | Healthcare & Social Assistance | 0 | — | A |
| OSL Retail Services Corp. NY | Administrative & Waste Services | 0 | — | F |
| OSL Slinger Operating LLC WI | Healthcare & Social Assistance | 0 | — | A |
| OSL- 3950 Racine Operating LLC WI | Healthcare & Social Assistance | 0 | — | A |
| OSM Aviation, Inc. CA | — | 0 | — | — |
| OSM Aviation, Inc. FL | — | 0 | — | — |
| OSM Aviation, Inc. NY | — | 0 | — | — |
| Osman Construction Corporation IL | Construction | 0 | — | A |
| OSMAN EXPRESS INC WA | Wholesale Trade | 0 | — | F |
| Osmose Utilities Services, Inc. CA | Construction | 0 | — | A |
| Osmose Utilities Services, Inc. GA | Construction | 0 | — | D |
| Osmose Utilities Services, Inc. HI | Construction | 0 | — | A |
| Osmose Utilities Services, Inc. MA | Construction | 0 | — | A |
| Osmose Utilities Services, Inc. NJ | Construction | 0 | — | A |