| The Ogilvy Group, LLC NY | Professional & Technical Services | 5 | $147,000 | — |
| THE OHAVER COMPANY, LTD dba OHAVER CONTRACTORS TX | Construction | 0 | — | A |
| The Ohio Art Company OH | Manufacturing | 0 | — | F |
| The Ohio Desk Company OH | Wholesale Trade | 0 | — | A |
| The Ohio Masonic Home OH | Healthcare & Social Assistance | 0 | — | F |
| The Ohio State University OH | Educational Services | 161 | $98,601 | — |
| The Ohio University OH | Educational Services | 22 | $69,924 | — |
| The Ohio Valley Coal Company OH | — | 0 | — | — |
| The Ohio Valley Coal Company Powhatan No. 6 Mine OH | — | 0 | — | — |
| The Ohio Valley Transloading Company OH | — | 0 | — | — |
| The oil and Lubricant depot llc NY | Transportation & Warehousing | 0 | — | A |
| The Oilgear Company MI | Manufacturing | 0 | — | D |
| The Oilgear Company NE | Manufacturing | 0 | — | F |
| The Oilgear Company TX | Manufacturing | 0 | — | A |
| The Oilgear Company WI | Manufacturing | 0 | — | A |
| THE OKLAHOMA CITY THUNDER OK | Arts & Entertainment | 0 | — | A |
| The Oklahoman Media Company OK | — | 0 | — | — |
| The Okonite Company, Inc. CA | Manufacturing | 0 | — | F |
| The Okonite Company, Inc. KY | Manufacturing | 0 | — | F |
| The Okonite Company, Inc. NJ | Manufacturing | 0 | — | F |
| The Okonite Company, Inc. RI | Manufacturing | 0 | — | F |
| The Okonite Company, Inc. SC | Manufacturing | 0 | — | F |
| The Old Globe CA | Arts & Entertainment | 0 | — | F |
| The Old Spaghetti Factory (Dariotis Group Restaurants) CA | — | 0 | — | — |
| The Olde Mill Inn at Bernards Inc. NJ | Accommodation & Food Services | 0 | — | F |
| The Olympia Companies FL | Accommodation & Food Services | 0 | — | F |
| The Olympia Companies ME | Accommodation & Food Services | 0 | — | A |
| The Olympia Companies Home Office ME | Accommodation & Food Services | 0 | — | A |
| The OMARA Organization, INc. NY | Construction | 0 | — | A |
| The Omnitrust Technologies LLC GA | Professional & Technical Services | 3 | $83,776 | — |
| The Oncor Corporation CA | Wholesale Trade | 0 | — | A |
| The Oneida Daily Dispatch NY | — | 0 | — | — |
| The Open Door Network CA | Healthcare & Social Assistance | 0 | — | F |
| The Open Sky Group, LLC NC | Professional & Technical Services | 1 | $161,688 | — |
| The Opici Company/Opici Family Distributing of Florida FL | — | 0 | — | — |
| The Opici Group, LLC NJ | Wholesale Trade | 0 | — | A |
| The Opportunity Tree AZ | Healthcare & Social Assistance | 0 | — | D |
| The Options Clearing Corporation IL | Finance & Insurance | 57 | $137,912 | — |
| THE OPTIONS GROUP INC NY | Administrative & Waste Services | 1 | $103,709 | — |
| The Orchard Post Acute CA | Healthcare & Social Assistance | 0 | — | F |
| The Orchard Post-Acute Care CA | Healthcare & Social Assistance | 0 | — | F |
| The Orchards AZ | — | 0 | — | — |
| The Orchards OH | Administrative & Waste Services | 0 | — | F |
| The Orchards WV | Healthcare & Social Assistance | 0 | — | F |
| The Oregon Clinic OR | — | 0 | — | — |
| The Original Bradford Soap Works, Inc. IN | Manufacturing | 0 | — | A |
| The Original Bradford Soap Works, Inc. RI | Manufacturing | 0 | — | F |
| The Original Goodie Shop OH | Manufacturing | 0 | — | A |
| THE ORIGINAL KEVIN GUIDRY PRODUCE MKT INC LA | Retail Trade | 0 | — | A |
| The Original Korn Popper NE | — | 0 | — | — |
