| Otto CA | Manufacturing | 0 | — | A |
| Otto and Sons Nursery Inc. CA | Wholesale Trade | 0 | — | A |
| Otto Aviation Group, LLC TX | Manufacturing | 3 | $146,667 | — |
| Otto Baum Company, Inc. IL | Construction | 0 | — | B |
| Otto Bock HealthCare LP TX | Manufacturing | 3 | $132,895 | — |
| Otto Brehm Inc NY | Wholesale Trade | 0 | — | F |
| Otto Construction, Inc. MO | Construction | 0 | — | F |
| OTTO Engineering IL | Manufacturing | 0 | — | D |
| Otto Enoteca Pizzeria NV | — | 0 | — | — |
| Otto Enoteca Pizzeria NY | — | 0 | — | — |
| OTTO HOME GOODS INC. NJ | — | 0 | — | — |
| Otto Roza, MD PA MD | Healthcare & Social Assistance | 1 | $250,000 | — |
| Ottobock UT | Manufacturing | 0 | — | B |
| Ottobock Orthopedic Services , LLC AZ | — | 0 | — | — |
| Ottogi America, Inc. CA | Wholesale Trade | 0 | — | A |
| OTTUMWA REGIONAL HEALTH CENTER #800 - D530090 IA | Healthcare & Social Assistance | 0 | — | F |
| OU Health Partners, Inc. OK | Healthcare & Social Assistance | 2 | $342,500 | — |
| OU Medicine, Inc. OK | Healthcare & Social Assistance | 3 | $117,453 | — |
| Ouachita County Medical Center AR | Healthcare & Social Assistance | 0 | — | D |
| Ouachita Fertilizer Company, LLC LA | Wholesale Trade | 0 | — | A |
| Ouachita Machine Works Inc. LA | Manufacturing | 0 | — | A |
| Ouellet Construction ME | Construction | 0 | — | A |
| OUFL Associates FL | Accommodation & Food Services | 0 | — | A |
| OuiDeliver LLC CA | Transportation & Warehousing | 0 | — | A |
| Our Family Services AZ | Healthcare & Social Assistance | 0 | — | A |
| OUR HOME OF UNITY LLC AZ | Healthcare & Social Assistance | 0 | — | F |
| Our House Residential Care, Inc. CA | Healthcare & Social Assistance | 0 | — | F |
| Our House, Inc. NJ | Healthcare & Social Assistance | 0 | — | F |
| Our Integrity Works, LLC TX | Construction | 0 | — | F |
| Our Kids of Miami-Dade/Monroe FL | — | 0 | — | — |
| Our Lady of Angels Retirement Home IL | — | 0 | — | — |
| Our Lady of Fatima PA | — | 0 | — | — |
| Our Lady of Lourdes Memorial Hospital, Inc. d/b/a Guthrie Lourdes Hospital NY | Healthcare & Social Assistance | 3 | $550,000 | — |
| Our Lady of Mercy Country Home MO | Healthcare & Social Assistance | 0 | — | A |
| Our Lady of Mercy Life Center NY | Healthcare & Social Assistance | 0 | — | F |
| Our Lady of Mercy Regional School NY | — | 0 | — | — |
| Our Lady of Mercy School NY | — | 0 | — | — |
| Our Lady of Peace MN | Healthcare & Social Assistance | 0 | — | F |
| OUR LADY OF PEACE NURSING CARE NY | Healthcare & Social Assistance | 0 | — | F |
| Our Lady of Perpetual Help School NY | — | 0 | — | — |
| Our Lady of the Lake University TX | Educational Services | 1 | $91,000 | — |
| Our Lady of the Meadows VT | Healthcare & Social Assistance | 0 | — | F |
| Our Lady of the Wayside OH | Healthcare & Social Assistance | 0 | — | F |
| Our Lady of Victory Academy NY | — | 0 | — | — |
| Our Lady of Wisdom LA | Healthcare & Social Assistance | 0 | — | A |
| Our Lady of Wisdom Regional School (Port Washington) NY | — | 0 | — | — |
| Our Lady's Haven MA | Healthcare & Social Assistance | 0 | — | F |
| Our Lady's Haven of Fairhaven Inc. MA | Healthcare & Social Assistance | 0 | — | D |
| Our Lady's Residence NJ | — | 0 | — | — |
| Our Next Energy MI | — | 0 | — | — |