| U TX | Arts & Entertainment | 0 | — | A |
| U & I Mechanical Corp. NY | Construction | 0 | — | A |
| U & S Engineers, P.C. NJ | Professional & Technical Services | 1 | $74,589 | — |
| U ACE INC. CA | Retail Trade | 1 | $99,840 | — |
| U BARON CO | Manufacturing | 0 | — | F |
| U Blockout, Inc TX | Wholesale Trade | 2 | $101,495 | — |
| U Dump Trailers LLC FL | Manufacturing | 0 | — | F |
| U GARDEN DEVELOPMENT LLC CT | Real Estate | 1 | $124,134 | — |
| U Gym LLC, dba UFC GYM Club CA | — | 0 | — | — |
| U Gym, LLC CA | — | 0 | — | — |
| U Gym, LLC dba UFC GYM Club CA | — | 0 | — | — |
| U Gym, LLC dba UFC Gym Club NY | — | 0 | — | — |
| U Gym, LLC UFC GYM Club CA | — | 0 | — | — |
| U of L Health KY | Transportation & Warehousing | 0 | — | A |
| U of L Health Louisville KY | Healthcare & Social Assistance | 0 | — | F |
| U of L Health Shelbyville KY | Healthcare & Social Assistance | 0 | — | D |
| U of M Morris McNair Program MN | — | 0 | — | — |
| U of Penn - SEAS Data Science Center PA | Construction | 0 | — | F |
| U Pull & Pay CO | Wholesale Trade | 0 | — | A |
| U Pull and Pay CO | Wholesale Trade | 0 | — | A |
| U Pull and Pay FL | Wholesale Trade | 0 | — | A |
| U Pull and Pay IN | Wholesale Trade | 0 | — | A |
| U Pull and Pay KY | Wholesale Trade | 0 | — | A |
| U Pull and Pay OH | Wholesale Trade | 0 | — | C |
| U Pull and Pay PA | Wholesale Trade | 0 | — | A |
| U Pull and Pay TX | Wholesale Trade | 0 | — | A |
| U Pull and Pay LLC AZ | Wholesale Trade | 0 | — | A |
| U Pull and Pay LLC NM | Wholesale Trade | 0 | — | C |
| U Save Insurance Services Inc TX | Finance & Insurance | 1 | $100,500 | — |
| U Tec Construction Inc. GA | Construction | 0 | — | A |
| U&F Sons Inc IL | Healthcare & Social Assistance | 0 | — | B |
| U-Haul International, Inc. AZ | Real Estate | 9 | $105,566 | — |
| U-Line Corporation WI | Manufacturing | 0 | — | A |
| U-Play USA, LLC VA | Manufacturing | 1 | $112,736 | — |
| U-PLAY-USA VA | Manufacturing | 0 | — | A |
| U-Pull-And-Pay FL | Wholesale Trade | 0 | — | A |
| U-Pull-It, Inc. CA | Wholesale Trade | 0 | — | A |
| U-Save Foods Inc. MA | Retail Trade | 0 | — | C |
| U-Storage & Warehousing, LLC IN | Transportation & Warehousing | 0 | — | A |
| U. S. Amines LLC AL | Manufacturing | 0 | — | A |
| U. S. Bank CA | — | 0 | — | — |
| U. S. Health Partners LLC d.b.a. First Surgical Hospital TX | Healthcare & Social Assistance | 0 | — | B |
| U. S. Pavement Services Inc. MA | Construction | 0 | — | D |
| U. S. Specialties KY | Construction | 0 | — | D |
| U. S. STEEL AL | — | 0 | — | — |
| U. S. Steel Oilwell Services, LLC AR | Manufacturing | 0 | — | A |
| U. S. Steel Oilwell Services, LLC TX | Manufacturing | 0 | — | A |
| U. S. Steel Seamless Tubular Operations, LLC AL | Manufacturing | 0 | — | B |
| U. S. Steel Tubular Products, LLC TX | Manufacturing | 0 | — | A |
| U.B. Klem Furniture Company IN | Manufacturing | 0 | — | C |
