| The Bellevue Hotel (Hyatt) PA | — | 0 | — | — |
| The Bellevue Manufacturing Company OH | Manufacturing | 0 | — | F |
| The Belli Corporation, dba Westec Tank & Equipment CA | Manufacturing | 0 | — | F |
| The Bellingham at Orchard MC GR LLC WA | Healthcare & Social Assistance | 0 | — | A |
| The Belson Company WI | Wholesale Trade | 0 | — | A |
| The Beneficient Company Group (USA) LLC TX | Finance & Insurance | 1 | $138,750 | — |
| The Bengtson Center for Aesthetics and Plastic Surgery MI | Healthcare & Social Assistance | 0 | — | A |
| The Bengtson Center for Esthetics and Plastic Surgery MI | Healthcare & Social Assistance | 0 | — | A |
| THE BENTLEY TX | Healthcare & Social Assistance | 0 | — | F |
| The Bentwood Companies TX | Manufacturing | 0 | — | F |
| The Berg Corporation MD | Construction | 0 | — | A |
| The Berg Group MN | Construction | 0 | — | A |
| The Bergaila Companies TX | Administrative & Waste Services | 0 | — | A |
| THE BERKELEY ASSOCIATES CORP PA | Professional & Technical Services | 1 | $106,080 | — |
| The Berkley, Orlando FL | Administrative & Waste Services | 0 | — | A |
| The Berlin Steel Construction Company CT | Construction | 0 | — | A |
| The Berlin Steel Construction Company MA | Construction | 0 | — | F |
| The Berlin Steel Construction Company MD | Construction | 0 | — | F |
| The Berlin Steel Construction Company PA | Construction | 0 | — | F |
| The Berlin Steel Construction Company VA | Manufacturing | 0 | — | A |
| The Bernard Group MN | Manufacturing | 0 | — | D |
| The Berry Company, LLC (Local Insight Media Holdings) OH | — | 0 | — | — |
| THE BEST BATTERY CO., INC. MD | Retail Trade | 0 | — | B |
| The Best Dressed Chicken, Inc. SC | Manufacturing | 0 | — | F |
| The Bethesda Country Club MD | — | 0 | — | — |
| The Betsy Hotel FL | Accommodation & Food Services | 0 | — | F |
| The Better Meat Co. CA | Professional & Technical Services | 0 | — | F |
| The Beverage Market WV | Wholesale Trade | 0 | — | F |
| The Beverage Works NJ | — | 0 | — | — |
| The Beverage Works NY, Inc NJ | Wholesale Trade | 0 | — | A |
| The Beverly Hills Hotel Corp.- Sajahtera, Inc. CA | Accommodation & Food Services | 0 | — | F |
| The BG Service Company, Inc. FL | Manufacturing | 1 | $92,810 | — |
| The Bicycle Casino CA | — | 0 | — | — |
| The Bicycle Hotel & Casino CA | Arts & Entertainment | 0 | — | F |
| The Biery Cheese Company WI | — | 0 | — | — |
| The Big Apple Circus, Ltd. NY | — | 0 | — | — |
| The Big Company CA | Retail Trade | 0 | — | F |
| The Bike Church CA | Retail Trade | 0 | — | A |
| The Bilco Company AR | Manufacturing | 0 | — | D |
| The Bilco Company OH | Manufacturing | 0 | — | A |
| The Biltmore Company NC | Arts & Entertainment | 0 | — | B |
| The Bindery MN | Manufacturing | 0 | — | D |
| The Binding Site CA | Manufacturing | 0 | — | F |
| The Binsky Corporation OH | Retail Trade | 0 | — | A |
| The Bionetics Corporation FL | — | 0 | — | — |
| The Bionetics Corporation VA | Professional & Technical Services | 0 | — | A |
| The Birch at Sutherland NE | Healthcare & Social Assistance | 0 | — | A |
| The Birches at Harleysville PA | Healthcare & Social Assistance | 0 | — | F |
| The Birkett Mills NY | Manufacturing | 0 | — | B |
| THE BIRMINGHAM NEWS AL | — | 0 | — | — |
