| The Oakwood Group MI | Manufacturing | 1 | $86,398 | F |
| The Odeon, Inc. d/b/a The Odeon NY | - | 0 | - | - |
| The Odom Corporation AK | Wholesale Trade | 0 | - | F |
| The Odom Corporation HI | Wholesale Trade | 0 | - | D |
| The Odom Corporation ID | Wholesale Trade | 0 | - | D |
| The Odom Corporation WA | Wholesale Trade | 0 | - | F |
| The ODP Corporation USWHS VEYER-BUFORD,GA GA | Transportation & Warehousing | 0 | - | D |
| The ODP Corporation USWHS VEYER-NEWVILLE,PA PA | Transportation & Warehousing | 0 | - | B |
| The Odyssey Preparatory Academy, Inc. AZ | Educational Services | 1 | $48,000 | - |
| The Office of James Burnett, Inc. TX | Professional & Technical Services | 7 | $69,497 | - |
| The Ogilvy Group, LLC NY | Professional & Technical Services | 5 | $147,000 | - |
| The Ohio Art Company OH | Manufacturing | 0 | - | F |
| 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 Oklahoma City Thunder OK | Arts & Entertainment | 0 | - | A |
| The Oklahoman Media Company OK | - | 0 | - | - |
| The Okonite Company, Inc. KY | Manufacturing | 0 | - | F |
| The Okonite Company, Inc. NJ | 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 Omnitrust Technologies LLC GA | Professional & Technical Services | 3 | $83,776 | - |
| 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 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 Orchards AZ | - | 0 | - | - |
| The Orchards OH | Administrative & Waste Services | 0 | - | - |
| The Orchards WV | Healthcare & Social Assistance | 0 | - | F |
| The Oregon Clinic OR | - | 0 | - | - |
| The Original Bradford Soap Works, Inc. RI | Manufacturing | 0 | - | F |
| The Original Korn Popper NE | - | 0 | - | - |
| 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 Orthopedic Hospital of Lutheran IN | Healthcare & Social Assistance | 0 | - | B |
| The Orvis Company VT | - | 0 | - | - |
| The Osborn NY | Healthcare & Social Assistance | 0 | - | A |
