| Roseburg Forest products SC | Manufacturing | 0 | - | D |
| Roseburg Forest Products; Dillard Hardwood Plywood OR | - | 0 | - | - |
| Roseburg-509 OR | - | 0 | - | - |
| 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 | - |
| Roselle Paper Company NJ | - | 0 | - | - |
| Roseman University of Health Sciences NV | Educational Services | 3 | $117,141 | - |
| ROSEMONT VENTURES LLC Bub City and Joe’s Live IL | - | 0 | - | - |
| RosemountApple ValleyEagan Public Schools ISD 196 MN | Educational Services | 0 | - | D |
| 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 |
| Rosenbauer Group MN | Manufacturing | 0 | - | F |
| Rosenbauer Minnesota, LLC MN | Manufacturing | 0 | - | F |
| Rosenbauer South Dakota, LLC SD | Manufacturing | 0 | - | F |
| Rosenberger Dairies PA | - | 0 | - | - |
| Rosenberger N.A. TX | - | 0 | - | - |
| Rosenblatt Securities Inc. NY | Finance & Insurance | 1 | $200,000 | - |
| Rosenboom Machine & Tool OH | Manufacturing | 0 | - | F |
| Rosenboom Machine and Tool IA | Manufacturing | 0 | - | F |
| Rosendin Electric Inc. CA | Construction | 2 | $153,693 | A |
| Rosenthal Jewish Community Center of Northern Westchester, Inc. NY | - | 0 | - | - |
| Rosenwasser/Grossman Consulting Engineers, P.C. NY | Professional & Technical Services | 1 | $73,548 | - |
| Roses TN | - | 0 | - | - |
| Rosetta Stone VA | - | 0 | - | - |
| Rosetta Stone, LLC WA | - | 0 | - | - |
| Rosetta, LLC MN | Healthcare & Social Assistance | 0 | - | F |
| Roseville Area Schools MN | Educational Services | 0 | - | F |
| Roseville Precision, Inc CA | Manufacturing | 0 | - | F |
| Rosewood CordeValle CA | - | 0 | - | - |
| Rosewood Heights Health Center NY | - | 0 | - | - |
| Rosewood Hotels & Resorts LLC CA | Accommodation & Food Services | 1 | $120,000 | - |
| 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 |
| Roskam Baking Company MI | Manufacturing | 0 | - | A |
| Roskam Foods MI | Manufacturing | 0 | - | D |
| Roslyn Hospitality LLC NY | - | 0 | - | - |
| Ross Casting & Innovation LLC OH | Manufacturing | 0 | - | A |
| Ross Express (auburn) MA | Transportation & Warehousing | 0 | - | F |
| Ross Express, LLC MA | Transportation & Warehousing | 0 | - | C |
| Ross Express, LLC ME | Transportation & Warehousing | 0 | - | F |
| Ross Express, LLC NH | Transportation & Warehousing | 0 | - | C |
| Ross Incineration Services, Inc. OH | Administrative & Waste Services | 0 | - | C |
