| UM FDSP Associates PA MD | Healthcare & Social Assistance | 0 | — | F |
| UMA Education, Inc. FL | Educational Services | 3 | $156,506 | — |
| UMA Enterprises CA | — | 0 | — | — |
| UMA Precision Machine MN | Manufacturing | 0 | — | A |
| Uma Super Center LLC UT | Retail Trade | 1 | $80,000 | — |
| Umami Burger @ Hudson Hotel NY | — | 0 | — | — |
| UMass Chan Medical School / Mattapan MA | — | 0 | — | — |
| UMass Memorial Health MA | Healthcare & Social Assistance | 0 | — | F |
| UMass Memorial HealthAlliance -Clinton Hospital MA | Healthcare & Social Assistance | 0 | — | A |
| UMass Memorial HealthAlliance Clinton Hospital MA | — | 0 | — | — |
| UMASS MEMORIAL HEALTHALLIANCE-CLINTON HOSPITAL INC MA | Healthcare & Social Assistance | 1 | $63,440 | — |
| UMass Memorial Medical Center, Inc. MA | Healthcare & Social Assistance | 2 | $109,874 | — |
| UMass Memorial Medical Group, Inc. MA | Healthcare & Social Assistance | 15 | $285,035 | — |
| Umatilla Chemical Agent Disp. Facility OR | — | 0 | — | — |
| Umatilla Chemical Agent Disposal Facili OR | — | 0 | — | — |
| Umatilla Chemical Agent-URS OR | — | 0 | — | — |
| Umatilla Electric Cooperative OR | Utilities | 0 | — | F |
| UMB IA | — | 0 | — | — |
| UMB Bank NA MO | Finance & Insurance | 12 | $124,376 | — |
| Umbilicals International TX | Manufacturing | 0 | — | A |
| Umbra Cuscinetti, Inc. WA | Manufacturing | 0 | — | F |
| Umbra LLC NY | Wholesale Trade | 0 | — | F |
| Umbra LLC TX | Wholesale Trade | 0 | — | A |
| Umbro & Sons Construction Corporation MA | Construction | 0 | — | F |
| UMC WA | Construction | 0 | — | A |
| UMC Builders LLC AZ | Construction | 0 | — | A |
| UMC Physicians TX | Healthcare & Social Assistance | 1 | $275,000 | — |
| UMC PRINT KS | Manufacturing | 0 | — | A |
| UMCL MANAGEMENT LLC TX | Wholesale Trade | 0 | — | B |
| UMD Automated Systems, Inc. OH | Manufacturing | 0 | — | F |
| UMF Medical, Inc. PA | Manufacturing | 0 | — | A |
| UMG Recordings Inc. CA | Information & Media | 9 | $164,899 | — |
| UMG Recordings Inc. NY | Information & Media | 3 | $178,703 | — |
| UMG Recordings, Inc. (Universal Music Group) CA | — | 0 | — | — |
| UMG/Del Medical IL | Manufacturing | 0 | — | F |
| UMGC MD | Accommodation & Food Services | 0 | — | D |
| UMH PA Corp. PA | Healthcare & Social Assistance | 0 | — | F |
| UMI LLC & United Minerals Company LLC IN | — | 0 | — | — |
| UMI Sushi MN | — | 0 | — | — |
| Umiaq Design AK | Mining & Extraction | 0 | — | F |
| Umicore OK | Manufacturing | 0 | — | A |
| umicore Autocat USA OK | — | 0 | — | — |
| Umicore Electrical Materials NA MA | Manufacturing | 0 | — | F |
| Umicore Electrical Materials NA NY | Manufacturing | 0 | — | F |
| Umicore Optical Materials USA Inc OK | Manufacturing | 0 | — | A |
| Umicore PMC USA, INC OK | Manufacturing | 0 | — | F |
| Umicore USA Inc. NC | Manufacturing | 1 | $111,458 | — |
| Umina Brothers Inc CA | Transportation & Warehousing | 0 | — | D |
| UMMC MS | Construction | 0 | — | F |
| UMMS Ambulatory Care MD | Healthcare & Social Assistance | 0 | — | A |