| The Niello Company CA | Retail Trade | 0 | — | C |
| The Nielsen Company (US) Nielsen IAG Prod & Edit Depts NY | — | 0 | — | — |
| The Nielsen Company (US), LLC FL | — | 0 | — | — |
| The Nielsen Company (US), LLC NY | Professional & Technical Services | 9 | $145,158 | — |
| The Nielsen Norman Group Inc DE | Professional & Technical Services | 2 | $187,000 | — |
| The Nielson Company (US), LLC CA | — | 0 | — | — |
| The NOCO Company OH | Manufacturing | 1 | $120,000 | C |
| The Nolan Company OH | Manufacturing | 0 | — | A |
| The Nook / Up In Smoke Barbeque & Catering, LLC OH | Accommodation & Food Services | 0 | — | F |
| The Nord Center OH | Healthcare & Social Assistance | 0 | — | F |
| The North Face - Snowmass CO | — | 0 | — | — |
| The North Face - Telluride Retail CO | — | 0 | — | — |
| The North Highland Company GA | Professional & Technical Services | 4 | $148,855 | — |
| The North Shore Estates MN | Healthcare & Social Assistance | 0 | — | F |
| The North State Provision Company, Inc. NC | Wholesale Trade | 0 | — | A |
| The Northeast Group Inc NY | Transportation & Warehousing | 0 | — | B |
| THE NORTHEAST HEALTH GROUP INC MA | Healthcare & Social Assistance | 0 | — | F |
| The Northern Trust Company IL | Finance & Insurance | 107 | $148,628 | — |
| The Northrop Connection, LLC GA | Healthcare & Social Assistance | 1 | $88,400 | — |
| The Norwood Company PA | Construction | 0 | — | A |
| The Notary Hotel PA | — | 0 | — | — |
| The NR Group, Inc AR | Retail Trade | 0 | — | A |
| The NRP Group OH | Real Estate | 0 | — | F |
| The Nueva School CA | Educational Services | 2 | $113,554 | — |
| The NuLeap, LLC. OH | Professional & Technical Services | 1 | $85,883 | — |
| The Nursing Center at LaPosada FL | — | 0 | — | — |
| The Nursing Center at Little Creek TN | Healthcare & Social Assistance | 0 | — | F |
| The Nursing Center at Mercy FL | — | 0 | — | — |
| The Nutmeg Companies, Inc. CT | Construction | 0 | — | A |
| The Oak Room NY | — | 0 | — | — |
| The Oaks NH | Arts & Entertainment | 0 | — | D |
| The Oaks at Bartlett IL | Healthcare & Social Assistance | 0 | — | F |
| The Oaks at Central City NE | Healthcare & Social Assistance | 0 | — | F |
| The Oaks at Flower Mound TX | Healthcare & Social Assistance | 0 | — | A |
| The Oaks at Lakewood WA | Healthcare & Social Assistance | 0 | — | F |
| The Oaks at Lebanon OR | Healthcare & Social Assistance | 0 | — | F |
| The Oaks at Plainfield IN | Healthcare & Social Assistance | 0 | — | A |
| The Oaks at Suwanee Creek GA | Healthcare & Social Assistance | 0 | — | F |
| The Oaks at Timberline WA | Healthcare & Social Assistance | 0 | — | F |
| The Oaks Care Center LA | Healthcare & Social Assistance | 0 | — | A |
| The Oaks Club at Valencia(Arcis golf) CA | Arts & Entertainment | 0 | — | F |
| The Oaks of Granbury Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | A |
| The Oaks of Orangeburg, LLC SC | Healthcare & Social Assistance | 0 | — | F |
| The Oaks Park Association OR | Arts & Entertainment | 0 | — | D |
| THE OAKS RANCH CA | Agriculture & Forestry | 0 | — | F |
| The Oakwood Group MI | Manufacturing | 1 | $86,398 | F |
| The Ocenco Group WI | Manufacturing | 0 | — | F |
| The Odeon, Inc. d/b/a The Odeon NY | — | 0 | — | — |
| The Odom Corporation AK | Wholesale Trade | 0 | — | F |
| The Odom Corporation HI | Wholesale Trade | 0 | — | D |
