| RoofCo ID | Retail Trade | 0 | — | C |
| ROOFCO LLC FL | Construction | 0 | — | F |
| Roofcrafters, Inc FL | Construction | 0 | — | F |
| Roofers Mart Inc. IL | Wholesale Trade | 0 | — | A |
| Roofers Mart Inc. MO | Wholesale Trade | 0 | — | A |
| Roofing & Renovation of Florida, LLC FL | Construction | 0 | — | A |
| Roofing Buyer, LLC LA | Construction | 0 | — | A |
| Roofing by Curry FL | Construction | 0 | — | C |
| Roofing Concepts LLC RI | Construction | 0 | — | F |
| Roofing Standards, Inc. CA | Construction | 0 | — | F |
| Roofing Unlimited & Sheet Metal, Inc. FL | Construction | 0 | — | A |
| RoofingDirect.com ID | Retail Trade | 0 | — | A |
| RoofingDirect.com UT | Retail Trade | 0 | — | A |
| Rooflynx LLC IN | Construction | 0 | — | A |
| Roofmaster of South Florida, inc. FL | Construction | 0 | — | A |
| Roofmasters Roofing & Sheet Metal KS | Construction | 0 | — | A |
| RoofOptions LLC IL | Construction | 0 | — | A |
| Roofs Restored LA | Construction | 0 | — | F |
| Roofs, Inc. IL | Construction | 0 | — | F |
| Roofscreen Mfg., Inc CA | Manufacturing | 0 | — | A |
| ROOFSMITH RESTORATION OH | Construction | 0 | — | A |
| Rooftop 63 LLC NY | — | 0 | — | — |
| Rooftop Anchor UT | Manufacturing | 0 | — | F |
| Rooftop of Virginia, CAP Inc. VA | Healthcare & Social Assistance | 0 | — | A |
| Rooftop Power LLC RI | Utilities | 0 | — | F |
| Rooftopia IL | Administrative & Waste Services | 0 | — | A |
| Roofworks & Construction CA | Construction | 0 | — | A |
| Rooks County Health Center KS | Healthcare & Social Assistance | 0 | — | D |
| room for rent equipment leasing NY | Transportation & Warehousing | 0 | — | A |
| Roomors Living Inc. NY | Real Estate | 1 | $120,000 | — |
| Rooms To Go AL | Retail Trade | 0 | — | B |
| Rooms To Go FL | Transportation & Warehousing | 0 | — | A |
| Rooms To Go GA | Transportation & Warehousing | 0 | — | A |
| Rooms To Go LA | Transportation & Warehousing | 0 | — | A |
| Rooms To Go MS | Retail Trade | 0 | — | A |
| Rooms To Go NC | Retail Trade | 0 | — | F |
| Rooms To Go SC | Retail Trade | 0 | — | C |
| Rooms To Go TN | Retail Trade | 0 | — | B |
| Rooms To Go TX | Transportation & Warehousing | 0 | — | B |
| Rooms To Go VA | Retail Trade | 0 | — | C |
| Roomstore by Miskelly, Inc. MS | Retail Trade | 0 | — | A |
| Roomstore-GP(Gifford) TX | — | 0 | — | — |
| Rooney Farms LLC WI | Agriculture & Forestry | 0 | — | A |
| Rooney Holdings Insurance OK | Construction | 0 | — | D |
| Roos Instruments CA | Manufacturing | 0 | — | A |
| Roosevelt Care Centers NJ | Healthcare & Social Assistance | 0 | — | F |
| Roosevelt County NM | Public Administration | 0 | — | A |
| Roosevelt County Electric Cooperative, Inc. NM | Utilities | 0 | — | F |
| Roosevelt Education Center ISD 742 St. Cloud Schools MN | Educational Services | 0 | — | A |
| Roosevelt Innovations, LLC MI | Professional & Technical Services | 1 | $111,072 | — |