| Rochester Lodging Associates, LLC NY | Accommodation & Food Services | 0 | — | A |
| Rochester Machine Corporation PA | Manufacturing | 0 | — | A |
| Rochester Manufacturing OH | Manufacturing | 0 | — | F |
| Rochester Math & Science Academy MN | Educational Services | 1 | $55,048 | — |
| Rochester Math and Science Academy MN | Educational Services | 1 | $55,000 | — |
| Rochester Meat Company MN | Manufacturing | 0 | — | F |
| Rochester Metal Products IN | Manufacturing | 0 | — | F |
| Rochester Mills Beer Co MI | Accommodation & Food Services | 0 | — | A |
| Rochester New York (Mastodon) NY | Manufacturing | 0 | — | A |
| Rochester Plumbing & Heating MN | Construction | 0 | — | A |
| Rochester Precision Optics NY | Manufacturing | 0 | — | F |
| Rochester Presbyterian Home, Inc. NY | Healthcare & Social Assistance | 0 | — | F |
| Rochester Regional Health NY | Healthcare & Social Assistance | 0 | — | F |
| Rochester Rehabilitation Center NY | Healthcare & Social Assistance | 0 | — | D |
| Rochester Rigging & Erectors, Inc. NY | Construction | 0 | — | F |
| Rochester Sensors LLC TX | Manufacturing | 0 | — | B |
| Rochester Structural LLC NY | Manufacturing | 0 | — | A |
| Rochester Technical Group, Inc NY | Manufacturing | 0 | — | A |
| Rochester Telephone Company IN | Information & Media | 0 | — | A |
| Rochester's Cornerstone Group, Ltd. NY | Real Estate | 0 | — | F |
| Rochester-Syracuse Auto Auction NY | Wholesale Trade | 0 | — | A |
| Rocheux International of NJ Inc. NJ | Wholesale Trade | 0 | — | A |
| Rochling Automotive OH | Manufacturing | 0 | — | D |
| Rochling Automotive SC | Manufacturing | 0 | — | F |
| Rochling Automotive USA LLP SC | Manufacturing | 1 | $85,000 | — |
| Rochling Industrial Mt. Pleasant PA | Manufacturing | 0 | — | A |
| Rochon Corporation MN | Construction | 0 | — | A |
| ROCIO NUNEZ CA | Agriculture & Forestry | 0 | — | F |
| Rock & Reilly's CA | — | 0 | — | — |
| Rock & Roll Hall of Fame OH | — | 0 | — | — |
| Rock and Metal Systems Inc. PA | Construction | 0 | — | D |
| Rock and Tait Exteriors, LLC WI | Construction | 0 | — | F |
| ROCK Arch & Eng Corp NY | Professional & Technical Services | 1 | $133,000 | — |
| Rock City Logistics VA | Transportation & Warehousing | 0 | — | A |
| Rock City Mechanical Company, LLC TN | Construction | 0 | — | B |
| Rock Communications IA | — | 0 | — | — |
| ROCK CREEK OR | Healthcare & Social Assistance | 0 | — | F |
| Rock Creek VA | Real Estate | 0 | — | A |
| Rock Creek Cattle Company LTD, LP MT | Accommodation & Food Services | 0 | — | F |
| Rock Creek Community Academy IN | Educational Services | 1 | $46,390 | — |
| Rock Electric, Inc. CA | Construction | 0 | — | A |
| Rock Energy Systems WI | Manufacturing | 0 | — | F |
| Rock Engineered Machinery Company Inc CA | Manufacturing | 0 | — | F |
| Rock Engineered Machinery Company, Inc. DBA: REMco CA | Construction | 0 | — | F |
| Rock Foundations MI | Construction | 0 | — | F |
| Rock Hill Mechanical Corporation MO | Construction | 0 | — | F |
| Rock Hill Post Acute Care Center SC | Healthcare & Social Assistance | 0 | — | F |
| Rock Hill Trucking Co., Inc. PA | Transportation & Warehousing | 0 | — | F |
| Rock Honda CA | Retail Trade | 0 | — | B |
| Rock House Farm Family of Brands NC | Retail Trade | 0 | — | A |
