| Topgolf International Inc. MO | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. NJ | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. NV | Arts & Entertainment | 0 | - | B |
| Topgolf International Inc. OH | Arts & Entertainment | 0 | - | C |
| Topgolf International Inc. PA | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. SC | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. TN | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. TX | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. UT | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. VA | Arts & Entertainment | 0 | - | A |
| Topgolf International Inc. WA | Arts & Entertainment | 0 | - | C |
| Topgunz Logistics ATL GA | Transportation & Warehousing | 0 | - | F |
| Topham Guerin LLC NY | Professional & Technical Services | 1 | $190,000 | - |
| TopHat Mushrooms, Inc. OR | Agriculture & Forestry | 0 | - | F |
| Topix Pharmaceuticals Inc. NY | Wholesale Trade | 1 | $94,806 | - |
| TopLine Counters, LLC a subsidiary of Patrick Industries Inc WA | Manufacturing | 0 | - | F |
| Topnotch Technology Services, Inc. NJ | Professional & Technical Services | 5 | $106,978 | - |
| Topography Health, Inc. CA | Professional & Technical Services | 1 | $68,000 | A |
| Toppan Digital Language (Americas), LLC NY | Professional & Technical Services | 1 | $95,000 | - |
| Toppan Interamerica, Inc PA | Manufacturing | 0 | - | F |
| Toppan Interamerica, Inc. GA | Manufacturing | 0 | - | F |
| Toppan Merrill MN | Manufacturing | 0 | - | A |
| Toppan Merrill - Updated OH | - | 0 | - | - |
| Toppan Merrill LLC OH | Manufacturing | 0 | - | A |
| Toppan Photomasks, INC. CA | - | 0 | - | - |
| Toppan Security US LLC FL | - | 2 | $175,000 | - |
| Toppro Motorsports FL | - | 1 | $116,314 | - |
| TopQuadrant Inc. NC | Information & Media | 1 | $91,229 | - |
| Tops Friendly Markets PA | Retail Trade | 0 | - | D |
| Tops Friendly Markets, LLC NY | Retail Trade | 0 | - | D |
| Tops Market, LLC PA | - | 0 | - | - |
| Tops Markets, LLC NY | Retail Trade | 0 | - | D |
| Tops Markets, LLC PA | Retail Trade | 0 | - | D |
| TOPS Markets, LLC (store #280) NY | - | 0 | - | - |
| Tops Markets, LLC (Str #372 Valley Plaza) NY | - | 0 | - | - |
| Tops Markets, LLC (Str #400 Lake Ave.) NY | - | 0 | - | - |
| Tops Markets, LLC (Str#370 Westvale) NY | - | 0 | - | - |
| Tops Markets, LLC (Str#410) NY | - | 0 | - | - |
| Tops Markets, LLC (Str#419 Perinton) NY | - | 0 | - | - |
| Tops Markets, LLC (Str#436 Geneva) NY | - | 0 | - | - |
| Tops Markets, LLC (Str#551 Elmira) NY | - | 0 | - | - |
| Tops Markets, LLC Judd Falls Store #577 NY | - | 0 | - | - |
| Tops Markets, LLC Store #679 #683 PA | - | 0 | - | - |
| Tops Markets, LLC Tops Bath Store #588 NY | - | 0 | - | - |
| Tops Markets, LLC Tops Cortland Store #567 NY | - | 0 | - | - |
| Tops Markets, LLC Tops Lockport Store #275 NY | - | 0 | - | - |
| Tops Markets, LLC Tops Triphammer Store #591 NY | - | 0 | - | - |
| TOPS Products MN | - | 0 | - | - |
| TOPS Products OH | - | 0 | - | - |
| Topsail Staffing, LLC-HealthPPO-Preston Rd. TX | - | 0 | - | - |
