| The Original Mattress Factory FL | Manufacturing | 0 | — | F |
| The Original Mattress Factory NC | Manufacturing | 0 | — | F |
| The Original Mattress Factory VA | Retail Trade | 0 | — | F |
| The Original Mattress Factory, Inc OH | Manufacturing | 0 | — | F |
| The Original Mels Diners, Inc and the Original CA | — | 0 | — | — |
| The Original Mels Diners, Inc and the Original Mels Development Co., LLC CA | — | 0 | — | — |
| The Original Mowbrays Tree service CA | Administrative & Waste Services | 0 | — | D |
| The Original Roofing Company NV | Construction | 0 | — | F |
| The Orlando Sentinel FL | — | 0 | — | — |
| The Orleans Hotel & Casino NV | — | 0 | — | — |
| The Orme Hardware Co. OH | Retail Trade | 0 | — | A |
| The Orr Group PA | Construction | 0 | — | A |
| The Orthopaedic & Fracture Clinic, P.A. MN | Healthcare & Social Assistance | 0 | — | A |
| The Orthopaedic Clinic/ Monroe LA | Healthcare & Social Assistance | 0 | — | A |
| The Orthopaedic Institute of Western Kentucky KY | Healthcare & Social Assistance | 0 | — | F |
| The Orthopedic Hospital of Lutheran IN | Healthcare & Social Assistance | 0 | — | B |
| The Orvis Company VT | — | 0 | — | — |
| The Osborn NY | Healthcare & Social Assistance | 0 | — | A |
| The Osborne Association NY | Healthcare & Social Assistance | 0 | — | F |
| The Other Ones Foundation, Inc TX | Healthcare & Social Assistance | 0 | — | F |
| The Otis R. Bowen Center for Human Services, Inc. IN | Healthcare & Social Assistance | 1 | $110,000 | — |
| The Outdoor Channel CA | — | 0 | — | — |
| The Outdoor Channel Inc OK | Information & Media | 0 | — | C |
| The Outdoor Entity Group CA | Retail Trade | 0 | — | F |
| The Overlook MA | Healthcare & Social Assistance | 0 | — | F |
| The OYO Hotel Times Square NY | — | 0 | — | — |
| The PAAR center CA | Healthcare & Social Assistance | 0 | — | F |
| The PAC Group MI | Professional & Technical Services | 1 | $150,000 | — |
| The Pace Companies New York, LLC. NY | Construction | 0 | — | F |
| The Pad Sarasota LLC FL | Arts & Entertainment | 1 | $69,326 | — |
| The Padonia Corporation & Child Care International LTD MD | — | 0 | — | — |
| The Page Seed Company Inc NY | Wholesale Trade | 0 | — | A |
| The Paint Doctor, Inc. GA | Construction | 0 | — | A |
| The Paint Kings Inc AZ | Construction | 0 | — | D |
| The Painters Inc. ND | Construction | 0 | — | A |
| THE PAINTING COMPANY OH | Construction | 0 | — | B |
| The palace FL | Healthcare & Social Assistance | 0 | — | F |
| The Palazzo AZ | Healthcare & Social Assistance | 0 | — | F |
| The Pallet Factory GA | Manufacturing | 0 | — | F |
| The Palm at Regency Square NE | Healthcare & Social Assistance | 0 | — | F |
| The Palm operated by Just One More Restaurant Corp. NY | — | 0 | — | — |
| The Palmettos of Bluffton Assisted Living and Memory Care SC | Healthcare & Social Assistance | 0 | — | F |
| THE PALMS CA | Healthcare & Social Assistance | 0 | — | F |
| The Palms at Florence SC | Healthcare & Social Assistance | 0 | — | F |
| The Palms Hotel and Spa FL | — | 0 | — | — |
| The Palms of Orlando FL | Healthcare & Social Assistance | 0 | — | F |
| The Pangburn Group Inc. LA | Professional & Technical Services | 1 | $107,800 | — |
| The Pangere Corporation IN | Construction | 0 | — | A |
| The Panther Group, Inc MA | Administrative & Waste Services | 0 | — | B |
| The Pantry, Inc. (Kangaroo Express) NC | — | 0 | — | — |
