| Roland Machinery Company IL | Wholesale Trade | 0 | — | A |
| Roland Machinery Company MI | Wholesale Trade | 0 | — | A |
| Roland Machinery Company MO | Wholesale Trade | 0 | — | A |
| Roland Machinery Company WI | Wholesale Trade | 0 | — | A |
| Roland's Electric Inc. NY | Construction | 0 | — | F |
| Rolen Cares, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| ROLENE LLC MA | Retail Trade | 1 | $86,902 | — |
| Rolenn Manufacturing, Inc. CA | Manufacturing | 1 | $74,110 | F |
| Rolette Community Care Center ND | Healthcare & Social Assistance | 0 | — | F |
| Rolex Watch USA., Inc. NY | Wholesale Trade | 0 | — | A |
| Rolf C Hagen USA Corp MA | Wholesale Trade | 0 | — | C |
| Rolfe Construction Inc CA | Construction | 0 | — | A |
| Rolfson Oil LLC TX | Transportation & Warehousing | 0 | — | A |
| Roli Retreads, Inc. NY | Manufacturing | 0 | — | F |
| Rolin Construction Inc. AL | Construction | 0 | — | A |
| Rolite Mfg Inc NY | Manufacturing | 0 | — | F |
| Roll Credits, Inc. TX | Information & Media | 1 | $140,000 | — |
| ROLL ENTERPRISES NE | Construction | 0 | — | A |
| Roll Form Group, Inc. MS | Manufacturing | 0 | — | C |
| Roll Off OK | Administrative & Waste Services | 0 | — | A |
| Roll Off Systems GA | Administrative & Waste Services | 0 | — | F |
| Roll Offs of America OK | Manufacturing | 0 | — | F |
| Roll Rite LLC MI | Manufacturing | 0 | — | F |
| Roll Tech NC | Manufacturing | 0 | — | F |
| Roll Technology Corporation SC | Manufacturing | 0 | — | F |
| Roll Tide Distribution LLC AL | Transportation & Warehousing | 0 | — | C |
| Roll-A-Cone Mfg & Dist Co LTD TX | Manufacturing | 0 | — | A |
| Roll-N-Lock Corporation FL | — | 0 | — | — |
| Rolla Presbyterian Manor MO | Healthcare & Social Assistance | 0 | — | F |
| Rollcon, LLC TX | Construction | 0 | — | A |
| Rollease Acmeda CT | Manufacturing | 0 | — | C |
| Rollease Acmeda NC | Transportation & Warehousing | 0 | — | A |
| Rolled Metal Products Inc MI | Wholesale Trade | 0 | — | F |
| Rolled Metal Products, Inc. IL | Wholesale Trade | 0 | — | F |
| Rolled Metal Products, Inc. PA | Wholesale Trade | 0 | — | A |
| Rolled Metal Products, Inc. TN | Wholesale Trade | 0 | — | F |
| ROLLED THREADS UNLIMITED LLC WI | Manufacturing | 0 | — | F |
| Roller Bearing Company of America, Inc SC | Manufacturing | 0 | — | F |
| Roller Coaster Road Productions LLC NY | Information & Media | 1 | $140,400 | — |
| Roller Die AL | Manufacturing | 0 | — | A |
| Roller Die FL | Manufacturing | 0 | — | F |
| Roller Die GA | Manufacturing | 0 | — | F |
| Roller Die KY | Manufacturing | 0 | — | F |
| Roller Networks USA Inc. TX | Information & Media | 3 | $113,284 | — |
| Rollet Brothers Trucking CO., Inc MO | Transportation & Warehousing | 0 | — | B |
| Rollex Corporation IL | Manufacturing | 0 | — | F |
| Rollform of Jamestown, Inc. NY | Manufacturing | 0 | — | F |
| ROLLIN' OATS FL | Retail Trade | 0 | — | A |
| ROLLIN'R ENTERPRISES, INC. CA | Transportation & Warehousing | 0 | — | D |
| Rolling Fields Inc PA | Healthcare & Social Assistance | 0 | — | F |
