| Tops Markets, LLC Store #679 #683 PA | — | 0 | — | — |
| Tops Markets, LLC Tops Bath Store #588 NY | — | 0 | — | — |
| Tops Markets, LLC Tops Cortland Store #567 NY | — | 0 | — | — |
| Tops Markets, LLC Tops Lockport Store #275 NY | — | 0 | — | — |
| Tops Markets, LLC Tops Triphammer Store #591 NY | — | 0 | — | — |
| Tops Printing Inc. TX | Manufacturing | 0 | — | F |
| TOPS Products IA | Manufacturing | 0 | — | A |
| TOPS Products MN | — | 0 | — | — |
| TOPS Products MO | Manufacturing | 0 | — | D |
| TOPS Products OH | — | 0 | — | — |
| TOPS Products TN | Manufacturing | 0 | — | A |
| TOPS Products, LLC TX | Transportation & Warehousing | 0 | — | A |
| TOPS Surgical Specialty Hospital TX | Healthcare & Social Assistance | 0 | — | F |
| Tops Unlimited Inc MO | Manufacturing | 0 | — | F |
| Topsail Staffing, LLC-HealthPPO-Preston Rd. TX | — | 0 | — | — |
| Topsail Staffing, LLC-HealthPRO TX | — | 0 | — | — |
| Topsail Staffing, LLC-HealthPRO- Bedford TX | — | 0 | — | — |
| Topsail Staffing, LLC-HealthPRO-Emerald Dr. TX | — | 0 | — | — |
| Topside Manor Inc KS | Healthcare & Social Assistance | 0 | — | F |
| Topside Roofing WA | Construction | 0 | — | F |
| Topstars, Inc. GA | Professional & Technical Services | 10 | $103,779 | — |
| Topsville LLC NY | Wholesale Trade | 0 | — | A |
| TOPSYS IT SOLUTIONS LLC GA | Professional & Technical Services | 14 | $93,685 | — |
| TOPTEKAI INC TX | Professional & Technical Services | 1 | $65,499 | — |
| Toptent LLC FL | Manufacturing | 1 | $112,000 | — |
| TOPTICA Photonics, Inc. NY | Manufacturing | 0 | — | A |
| TopTier Delivery LLC MI | Transportation & Warehousing | 0 | — | F |
| TopTier LLC OR | Manufacturing | 0 | — | F |
| Topura America Fasteners KY | Manufacturing | 0 | — | D |
| Topway Enterprises DBA Kazy's Gourmet TX | Wholesale Trade | 0 | — | A |
| TOPWIN CORPORATION CA | Wholesale Trade | 0 | — | A |
| TopWorx KY | Manufacturing | 0 | — | C |
| Topy America KY | Manufacturing | 0 | — | F |
| Topy America, Inc. TN | Manufacturing | 0 | — | F |
| Topy America, Inc. UT | Transportation & Warehousing | 0 | — | A |
| Topy Precision Mfg Inc. IL | Manufacturing | 0 | — | C |
| Torana Inc. CT | Professional & Technical Services | 2 | $117,406 | — |
| Torani CA | Manufacturing | 0 | — | B |
| Torax Medical 2020 MN | — | 0 | — | — |
| Toray Advance Composites CA | Manufacturing | 0 | — | A |
| Toray Advanced Composites CA | Manufacturing | 0 | — | C |
| Toray CMA SC | — | 0 | — | — |
| Toray CMA Spartanburg SC SC | Manufacturing | 0 | — | B |
| Toray Composite Materials America, Inc AL | Manufacturing | 0 | — | A |
| Toray Composite Materials America, Inc WA | — | 0 | — | — |
| Toray Fluorofibers (America) Inc. AL | Manufacturing | 0 | — | A |
| Toray Membrane USA,Inc CA | Manufacturing | 0 | — | F |
| Toray Plastics (America) VA | Manufacturing | 0 | — | A |
| Toray Plastics (America), Inc. RI | Manufacturing | 0 | — | B |
| Toray Resin Company IN | Manufacturing | 0 | — | A |
