| ROSE CONSTRUCTION, INC. TN | Construction | 0 | — | F |
| Rose Deliverz LLC NJ | Transportation & Warehousing | 0 | — | — |
| Rose Fabricating & Industrial Solutions, LLC TN | Manufacturing | 0 | — | F |
| Rose Financial Solutions LLC MD | Professional & Technical Services | 1 | $81,910 | — |
| Rose Garden OR | Agriculture & Forestry | 0 | — | A |
| Rose Garden Dialysis Center CA | — | 0 | — | — |
| Rose Garden Nursing & Rehabilitation Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Rose Haven Nursing Care Center OR | Healthcare & Social Assistance | 0 | — | F |
| Rose Hill Psychological Services PC NY | Healthcare & Social Assistance | 1 | $75,358 | — |
| Rose Import and Export Inc. IL | Wholesale Trade | 1 | $76,544 | — |
| Rose M. Singer Center- Corizon Health NY | — | 0 | — | — |
| Rose Meat Services Inc CA | Wholesale Trade | 0 | — | D |
| Rose Medical MI | Manufacturing | 0 | — | D |
| Rose Medical Center CO | Healthcare & Social Assistance | 0 | — | F |
| Rose Metal Processing TX | Wholesale Trade | 0 | — | A |
| Rose Metal Products, Inc. MO | Manufacturing | 0 | — | D |
| Rose Moving & Storage Co. MI | Transportation & Warehousing | 0 | — | A |
| Rose Pest Solutions IL | Agriculture & Forestry | 0 | — | F |
| Rose Pest Solutions WI | Agriculture & Forestry | 0 | — | A |
| rose plastic USA LLLP PA | Manufacturing | 0 | — | B |
| Rose Publishing IA | — | 0 | — | — |
| Rose Remmodeling CA | Construction | 0 | — | A |
| Rose Senior Living MI | Healthcare & Social Assistance | 0 | — | F |
| ROSE SNYDER AND JACOBS LLP CA | Professional & Technical Services | 1 | $90,458 | — |
| Rose Steel, Inc. NH | Construction | 0 | — | F |
| Rose View Nursing PA | Healthcare & Social Assistance | 0 | — | F |
| Rose Villa OR | Healthcare & Social Assistance | 0 | — | F |
| ROSE VILLA HEALTHCARE CENTER CA | Healthcare & Social Assistance | 0 | — | F |
| Rose's Department Store TN | — | 0 | — | — |
| Rose's Transport NE | Transportation & Warehousing | 0 | — | B |
| Rose-Hulman Institute of Technology IN | Educational Services | 1 | $75,000 | — |
| Rose-Mary OH | Healthcare & Social Assistance | 0 | — | F |
| ROSEAU COUNTY MN | Educational Services | 0 | — | C |
| Roseau Electric Cooperative, Inc. MN | Utilities | 0 | — | A |
| Rosebay LLC CA | Healthcare & Social Assistance | 0 | — | F |
| Rosebrooke Senior Living WI | Healthcare & Social Assistance | 0 | — | A |
| Rosebud Concrete Inc. SD | Construction | 0 | — | F |
| Rosebud Farmers Union SD | Wholesale Trade | 0 | — | D |
| Rosebud Health Care MT | Healthcare & Social Assistance | 0 | — | F |
| Rosebud I Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | A |
| Rosebud Mining Company PA | Other Services | 0 | — | B |
| Roseburg OR | Utilities | 0 | — | F |
| Roseburg Forest Product MS | — | 0 | — | — |
| Roseburg Forest Product Co Weed Veneer CA | — | 0 | — | — |
| Roseburg Forest products AR | Manufacturing | 0 | — | A |
| Roseburg Forest products CA | Manufacturing | 0 | — | F |
| Roseburg Forest products GA | Management of Companies | 0 | — | A |
| Roseburg Forest products LA | Manufacturing | 0 | — | D |
| Roseburg Forest products MS | Manufacturing | 0 | — | D |
| Roseburg Forest products MT | Manufacturing | 0 | — | D |
