| Topgolf International Inc. WA | Arts & Entertainment | 0 | — | C |
| Topgolf Media, LLC CA | Arts & Entertainment | 0 | — | A |
| Topgolf Mount Laurel NJ | Arts & Entertainment | 0 | — | A |
| Topgunz Logistics ATL GA | Transportation & Warehousing | 0 | — | F |
| Topham Guerin LLC NY | Professional & Technical Services | 1 | $190,000 | — |
| Topharvesters Inc FL | Agriculture & Forestry | 0 | — | A |
| TopHat Mushrooms, Inc. OR | Agriculture & Forestry | 0 | — | F |
| Topiarius IL | Administrative & Waste Services | 0 | — | D |
| Topiary Creations Inc. FL | Wholesale Trade | 0 | — | A |
| Topix Pharmaceuticals Inc. NY | Wholesale Trade | 1 | $94,806 | — |
| TopLine Counters, LLC a subsidiary of Patrick Industries Inc WA | Manufacturing | 0 | — | F |
| TOPLINE HY-LIFT JOHNSON MI | Manufacturing | 0 | — | A |
| Topnotch Metal Products, LLC CA | Manufacturing | 0 | — | D |
| topnotch services inc NV | Construction | 0 | — | F |
| Topnotch Technology Services, Inc. NJ | Professional & Technical Services | 5 | $106,978 | — |
| Topocean Consolidation Service, Inc. CA | Transportation & Warehousing | 0 | — | A |
| Topographic Co. TX | Professional & Technical Services | 0 | — | F |
| Topography Health, Inc. CA | Professional & Technical Services | 1 | $68,000 | A |
| Topp Copying Products INC PA | Wholesale Trade | 0 | — | B |
| Topp Delivery Logistics NC | Transportation & Warehousing | 0 | — | A |
| Topp Industries, Inc. IN | Manufacturing | 0 | — | D |
| 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 NJ | Manufacturing | 0 | — | A |
| Toppan Merrill LLC OH | Manufacturing | 0 | — | A |
| Toppan Photomasks Round Rock, Inc. TX | Manufacturing | 0 | — | A |
| Toppan Photomasks, Inc TX | Manufacturing | 0 | — | A |
| TOPPAN PHOTOMASKS, INC. CA | — | 0 | — | — |
| Toppan USA, Inc. GA | Manufacturing | 0 | — | B |
| Topper Inc. WI | Manufacturing | 0 | — | C |
| 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 Friendly Markets, LLC VT | Retail Trade | 0 | — | D |
| Tops Market, LLC PA | — | 0 | — | — |
| Tops Markets VT | Retail Trade | 0 | — | F |
| 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 | — | — |
