| Rosenthal Plumbing Inc CA | Construction | 0 | — | F |
| Rosenwasser/Grossman Consulting Engineers, P.C. NY | Professional & Technical Services | 1 | $73,548 | — |
| Roses TN | — | 0 | — | — |
| Roses Brands NY | Manufacturing | 0 | — | F |
| Rosetta Stone VA | — | 0 | — | — |
| Rosetta Stone, LLC WA | — | 0 | — | — |
| Rosetta, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Rosetta, LLC dba English Rose MN | Healthcare & Social Assistance | 0 | — | F |
| Roseville Area Schools MN | Educational Services | 0 | — | F |
| Roseville Crushed, LLC. MI | Mining & Extraction | 0 | — | A |
| Roseville Lash, LLC DBA Amazing Lah Studio - Roseville CA | Other Services | 0 | — | A |
| ROSEVILLE OPS LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Roseville Point Healthcare and Wellness CA | Healthcare & Social Assistance | 0 | — | F |
| Roseville Precision, Inc CA | Manufacturing | 0 | — | F |
| Roseville Senior Living, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Rosewood LA | Healthcare & Social Assistance | 0 | — | F |
| Rosewood CordeValle CA | — | 0 | — | — |
| Rosewood Dairy, Inc WI | Manufacturing | 0 | — | F |
| ROSEWOOD ESTATES TX | Healthcare & Social Assistance | 0 | — | A |
| Rosewood Heights Health Center NY | — | 0 | — | — |
| Rosewood Hotels & Resorts LLC CA | Accommodation & Food Services | 1 | $120,000 | — |
| Rosewood Machine and Tool Co. OH | Manufacturing | 0 | — | F |
| Rosewood Manor MA | Healthcare & Social Assistance | 0 | — | F |
| Rosewood Manor Operating Investments LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Rosewood Mansion TX | — | 0 | — | — |
| Rosewood Miramar Beach Montecito CA | — | 0 | — | — |
| ROSEWOOD NYC DESIGNS INC. NY | Professional & Technical Services | 1 | $60,000 | — |
| Rosewood Sand Hill CA | — | 0 | — | — |
| ROSIE MATTIO PR LLC NY | Professional & Technical Services | 2 | $180,000 | — |
| Rosina Food Producs, Inc. NY | Manufacturing | 0 | — | F |
| Rosina Food Products, Inc. NY | Manufacturing | 0 | — | F |
| ROSING PAINTING & WALLCOVERING CONTRACTORS INC. GA | Construction | 0 | — | D |
| Roskam Baking Company MI | Manufacturing | 0 | — | A |
| Roskam Foods MI | Manufacturing | 0 | — | D |
| Roskom Meats WI | Manufacturing | 0 | — | C |
| Rosler Metal Finishing USA, LLC MI | Manufacturing | 0 | — | F |
| ROSLYN HARBOR NY | Healthcare & Social Assistance | 0 | — | F |
| Roslyn Hospitality LLC NY | — | 0 | — | — |
| Roslyn Hotel Partners, LLC NY | Accommodation & Food Services | 0 | — | F |
| Ross & Sons Refrigeration & Construction Inc. CA | Construction | 0 | — | F |
| Ross Aluminum OH | Manufacturing | 0 | — | A |
| Ross and Wallace Paper LA | Manufacturing | 0 | — | D |
| Ross Bindery, Inc CA | Manufacturing | 0 | — | F |
| Ross Casting & Innovation LLC OH | Manufacturing | 0 | — | A |
| Ross Center for Nursing & Rehabilitation NY | Healthcare & Social Assistance | 0 | — | F |
| Ross Co Construction NV | Construction | 0 | — | F |
| Ross Construction Group LLC AR | Construction | 0 | — | F |
| Ross Construction Group LLC MO | Construction | 0 | — | A |
| Ross Construction Inc TX | Construction | 0 | — | B |
| Ross Contracting, Inc. MD | Construction | 0 | — | A |
