| Rowe Fine Furniture, Inc. NC | Wholesale Trade | 0 | — | A |
| Rowe Fine Furniture, Inc. VA | Manufacturing | 0 | — | F |
| ROWE FORD SALES ME | Retail Trade | 0 | — | F |
| Rowe Machinery, Inc. AL | Transportation & Warehousing | 0 | — | F |
| Rowe Sprinkler Systems PA | Construction | 0 | — | A |
| Rowe's Electric Corporation NC | Construction | 0 | — | A |
| Rowell Chemical WI | Wholesale Trade | 0 | — | A |
| Rowell Chemical Corp IL | Manufacturing | 0 | — | F |
| Rowell's Services NH | Construction | 0 | — | F |
| Rowen Concrete, Inc. MD | Manufacturing | 0 | — | F |
| Rowena Packing LLC TX | Manufacturing | 0 | — | A |
| Rowens Enterprises PA | Construction | 0 | — | D |
| Rowetek Solutions LLC VA | Professional & Technical Services | 1 | $120,640 | — |
| Rowland Heights Baekjeong, LLC dba Baekjeong CA | — | 0 | — | — |
| Rowland Inc FL | Construction | 0 | — | F |
| Rowland Safety & Supply, Inc. TN | Wholesale Trade | 0 | — | A |
| Rowland Transportation, Inc FL | Transportation & Warehousing | 0 | — | A |
| Rowland Water District CA | Utilities | 0 | — | A |
| Rowlands Sales Company, Inc. PA | Wholesale Trade | 0 | — | A |
| Rowlett Health and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Rowley Plastering AZ | Construction | 0 | — | A |
| Rowley Plastering LC AZ | Construction | 0 | — | A |
| Rowley Spring & Stamping CorpoRATION CT | Manufacturing | 0 | — | F |
| Rowleys Wholesale MI | Wholesale Trade | 0 | — | D |
| Rowleys Wholesale OH | Wholesale Trade | 0 | — | A |
| Rowling & Associates LLC CA | Finance & Insurance | 1 | $95,000 | — |
| Rowmark MN | Wholesale Trade | 0 | — | B |
| Rowmark OH | Manufacturing | 0 | — | F |
| Rowtown Inc. dba The Fish Hopper Restaurant CA | — | 0 | — | — |
| Rowy Inc. DE | Professional & Technical Services | 1 | $120,000 | — |
| ROX DATA CORP CA | Information & Media | 1 | $140,000 | — |
| Roxana Community Unit School District No. 1 IL | Educational Services | 0 | — | A |
| Roxana Landfill LLC IL | Administrative & Waste Services | 0 | — | F |
| Roxbox Containers, LLC TX | Manufacturing | 0 | — | F |
| Roxie's of Quincy, Inc MA | Retail Trade | 0 | — | A |
| Roxtec, Inc OK | Manufacturing | 0 | — | F |
| Roxul USA, Inc. WV | Manufacturing | 1 | $87,000 | F |
| Roy Anderson Corp MS | Construction | 0 | — | A |
| Roy Anderson Lumber Co. Inc, KY | Manufacturing | 0 | — | F |
| Roy Brothers LLC OH | Retail Trade | 0 | — | A |
| Roy Construction Company, Inc. MS | Construction | 0 | — | A |
| Roy Davies Inc CA | Construction | 0 | — | A |
| Roy E. Stone dba Stone Equipment Company CA | Other Services | 0 | — | F |
| Roy Farms, SPC WA | — | 0 | — | — |
| Roy Hotel Partners, LLC IN | Accommodation & Food Services | 0 | — | A |
| Roy Johnson Inc dba Mid South Roller TX | Manufacturing | 0 | — | A |
| Roy Johnson, Inc AR | Manufacturing | 0 | — | A |
| Roy Lomas Carpet Contractor, Inc. PA | Construction | 0 | — | A |
| Roy Maas' Youth Alternatives, Inc TX | Healthcare & Social Assistance | 0 | — | F |
| Roy May Heating & Air Conditioning TN | Construction | 0 | — | A |
