| Roseburg Forest Products NC | Agriculture & Forestry | 0 | — | A |
| Roseburg Forest products OR | Manufacturing | 0 | — | C |
| Roseburg Forest products SC | Manufacturing | 0 | — | D |
| Roseburg Forest Products; Dillard Hardwood Plywood OR | — | 0 | — | — |
| Roseburg Operations, LLC OR | Healthcare & Social Assistance | 0 | — | F |
| Roseburg-509 OR | — | 0 | — | — |
| ROSEDALE AND ROSEHILL CEMETERY ASSOCIATION NJ | Other Services | 0 | — | B |
| ROSEDALE CHEVROLET LLC MN | Retail Trade | 0 | — | C |
| Rosedale Fruit Farm LLC OR | Agriculture & Forestry | 0 | — | A |
| Rosedale Health & Rehabilitation VA | Healthcare & Social Assistance | 0 | — | A |
| Rosedale Roofing Company, Inc. MD | Construction | 0 | — | F |
| Rosegarden Health and Rehabilitation Center CT | — | 0 | — | — |
| Rosehill Gardens, Inc. MO | Professional & Technical Services | 0 | — | F |
| ROSEIT CORPORATION CA | Professional & Technical Services | 1 | $105,997 | — |
| Roselane Health Center by Harborview LLC NY | Healthcare & Social Assistance | 1 | $99,840 | — |
| Roselawn Gardens Healthcare LLC OH | Healthcare & Social Assistance | 0 | — | A |
| Roselle Paper Company NJ | — | 0 | — | — |
| Roseman University of Health Sciences NV | Educational Services | 3 | $117,141 | — |
| Rosemar Construction Inc. NY | Construction | 0 | — | F |
| Rosemar Contracting, Inc. NY | Construction | 0 | — | F |
| Rosemont Assisted Living TX | Healthcare & Social Assistance | 0 | — | A |
| Rosemont Hockey Partners IL | Arts & Entertainment | 0 | — | D |
| ROSEMONT HOTELS, INC FL | Accommodation & Food Services | 0 | — | F |
| Rosemont Rehab. VA | Healthcare & Social Assistance | 0 | — | F |
| ROSEMONT VENTURES LLC Bub City and Joe’s Live IL | — | 0 | — | — |
| RosemountApple ValleyEagan Public Schools ISD 196 MN | Educational Services | 0 | — | D |
| Rosen Aviation OR | Manufacturing | 0 | — | A |
| Rosen Central offices FL | Management of Companies | 0 | — | F |
| Rosen Hotel's & Resorts FL | Accommodation & Food Services | 0 | — | D |
| Rosen Hotels & Resorts FL | Accommodation & Food Services | 0 | — | F |
| ROSEN USA TX | Mining & Extraction | 0 | — | A |
| Rosenbauer Aerials LLC NE | Manufacturing | 0 | — | D |
| ROSENBAUER GROUP MN | Manufacturing | 0 | — | F |
| Rosenbauer Minnesota, LLC MN | Manufacturing | 0 | — | F |
| Rosenbauer Motors, LLC MN | Manufacturing | 0 | — | D |
| Rosenbauer Nebraska, LLC NE | Manufacturing | 0 | — | A |
| Rosenbauer South Dakota, LLC SD | Manufacturing | 0 | — | F |
| ROSENBAUM CONSTRUCTION CO INC NM | Construction | 0 | — | A |
| Rosenbaum Fencing and Hardware Company Inc VA | Construction | 0 | — | F |
| Rosenberg Health and Rehabilitation Center TX | Healthcare & Social Assistance | 0 | — | F |
| Rosenberger Construction TX | Construction | 0 | — | A |
| Rosenberger Dairies PA | — | 0 | — | — |
| Rosenberger N.A. TX | — | 0 | — | — |
| Rosenblatt Securities Inc. NY | Finance & Insurance | 1 | $200,000 | — |
| Rosenboom Custom Crafted Cyclinders OH | Manufacturing | 0 | — | A |
| Rosenboom Machine & Tool OH | Manufacturing | 0 | — | F |
| Rosenboom Machine and Tool IA | Manufacturing | 0 | — | F |
| Rosendin Electric Inc. CA | Construction | 2 | $153,693 | A |
| Rosenquist Construction, Inc. MN | Construction | 0 | — | F |
| Rosenthal Jewish Community Center of Northern Westchester, Inc. NY | — | 0 | — | — |
