| Rose Steel, Inc. NH | Construction | 0 | - | F |
| Rose Villa OR | Healthcare & Social Assistance | 0 | - | F |
| Rose's Department Store TN | - | 0 | - | - |
| Rose-Hulman Institute of Technology IN | Educational Services | 3 | $80,000 | - |
| Rose-Mary OH | Healthcare & Social Assistance | 0 | - | F |
| Roseau County MN | Educational Services | 0 | - | C |
| Rosebud Health Care MT | Healthcare & Social Assistance | 0 | - | F |
| Roseburg Forest Product MS | - | 0 | - | - |
| Roseburg Forest Product Co Weed Veneer CA | - | 0 | - | - |
| Roseburg Forest products CA | Manufacturing | 0 | - | F |
| Roseburg Forest products MT | Manufacturing | 0 | - | D |
| Roseburg Forest products OR | Manufacturing | 0 | - | C |
| 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 | - |
| Rosella Services, Inc. TX | - | 4 | $119,746 | - |
| Roselle Paper Company NJ | - | 0 | - | - |
| Roselle Public Schools NJ | - | 1 | $67,925 | - |
| 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 | - | - |
| Rosenberger North America Akron, LLC PA | - | 1 | $68,058 | - |
| 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 Community Schools MI | - | 1 | $78,754 | - |
| 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 | - |
