| The Roof Authority, Inc. FL | Construction | 0 | — | F |
| The Roof Depot, Inc. GA | Construction | 0 | — | F |
| The Roofing Alliance DBA Model City Roofing FL | Construction | 0 | — | A |
| The Roofing Company Inc CA | Construction | 0 | — | A |
| The Roofing Company, Inc. VA | Construction | 0 | — | F |
| The Roomplace IL | Retail Trade | 0 | — | A |
| The RoomPlace and Harlem Furniture IL | — | 0 | — | — |
| The RoomPlace Furni IL | Retail Trade | 0 | — | A |
| The Roomplace Furniture & Mattress IL | Retail Trade | 0 | — | A |
| The Roomplace Furniture & Mattress IN | Retail Trade | 0 | — | A |
| The Roomplace Furniture & Mattress Distribution Center IL | Transportation & Warehousing | 0 | — | A |
| The Roosevelt Hotel LA | — | 0 | — | — |
| The Roosevelt Hotel NYC NY | — | 0 | — | — |
| The Rose Cafe & Market, Inc. CA | — | 0 | — | — |
| The Rose Corporation PA | Manufacturing | 0 | — | F |
| The Rose Hotel CA | Accommodation & Food Services | 0 | — | A |
| The Roskamp Institute, Inc. FL | Healthcare & Social Assistance | 1 | $65,000 | — |
| The Rosner Law Group LLC DE | Professional & Technical Services | 1 | $60,000 | — |
| The Rothwell Group, LP CO | Mining & Extraction | 1 | $148,000 | — |
| The Roundhouse NY | Accommodation & Food Services | 0 | — | F |
| THE ROUTING COMPANY MA | Professional & Technical Services | 1 | $215,000 | — |
| The Row Hotel at Assembly Row MA | Administrative & Waste Services | 0 | — | B |
| The Roxbury Group MI | Accommodation & Food Services | 0 | — | F |
| The Royal Care Inc NY | Healthcare & Social Assistance | 1 | $65,000 | — |
| The Royal Group IL | Manufacturing | 0 | — | C |
| The Royal Group IN | Manufacturing | 0 | — | C |
| The Royal Group KY | Manufacturing | 0 | — | F |
| The Royal Group MO | Manufacturing | 0 | — | A |
| The Royal Group Inc. VT | Construction | 0 | — | F |
| The Royal Palm FL | — | 0 | — | — |
| The Royal Palms Resort and Spa AZ | — | 0 | — | — |
| The Ruby Slipper Cafe FL | — | 0 | — | — |
| The Ruby Slipper Restaurant Group TN | — | 0 | — | — |
| The Ruhlin Company OH | Construction | 0 | — | B |
| The Ruscoe Company OH | Manufacturing | 0 | — | D |
| The Rush TN | — | 0 | — | — |
| The Rushmore Group, LLC SD | Professional & Technical Services | 1 | $78,390 | — |
| The Russell House VA | Real Estate | 0 | — | A |
| The Russian School of Mathematics Inc. MA | Educational Services | 2 | $86,000 | — |
| The Rusty Lyon, LLC FL | Accommodation & Food Services | 0 | — | A |
| The Rusty Pelican Restaurant FL | — | 0 | — | — |
| The Rutland Regional Hospital, Inc. VT | Healthcare & Social Assistance | 1 | $84,906 | — |
| The Ryan Company MA | Construction | 0 | — | A |
| The Ryzen Workforce Solutions Group CA | Administrative & Waste Services | 1 | $126,880 | — |
| The Sacramento Bee CA | — | 0 | — | — |
| The Sagamore Companies OH | Retail Trade | 0 | — | C |
| The Saginaw News MI | — | 0 | — | — |
| The Saint Hotel, Autograph Collection LA | Accommodation & Food Services | 0 | — | F |
| The Saint John Baptist Hospice Buffalo Inpatient Unit/The Center for Hospice & Palliative Care NY | — | 0 | — | — |
| THE SAIRA, LLC GU | Other Services | 1 | $58,448 | — |
