| UPS NH | - | 0 | - | - |
| UPS OK | - | 0 | - | - |
| UPS OR | - | 0 | - | - |
| UPS RI | - | 0 | - | - |
| UPS UT | - | 0 | - | - |
| UPS VA | - | 0 | - | - |
| UPS WI | - | 0 | - | - |
| UPS (Dallas Facility) TX | - | 0 | - | - |
| UPS (rescinded 09/05/2025) LA | - | 0 | - | - |
| UPS (Update) RI | - | 0 | - | - |
| UPS Athens Facility TN | - | 0 | - | - |
| UPS Capital Corporation GA | Transportation & Warehousing | 2 | $120,000 | - |
| UPS Freight, Inc. UT | - | 0 | - | - |
| UPS General MI | - | 0 | - | - |
| UPS General Services Co. TX | - | 0 | - | - |
| UPS Global Business Services PA | - | 0 | - | - |
| UPS Industrial Services, LLC TX | Other Services | 2 | $144,000 | - |
| UPS SCS Hebron Building K Facility KY | - | 0 | - | - |
| UPS Supply Chain Solutions CA | - | 0 | - | - |
| UPS Supply Chain Solutions IL | - | 0 | - | - |
| UPS Supply Chain Solutions KY | - | 0 | - | - |
| UPS Supply Chain Solutions, Inc. AZ | - | 0 | - | - |
| Ups Teleservice CA | - | 0 | - | - |
| Ups Teleservices CA | - | 0 | - | - |
| UPS Worldwide Forwarding, Inc. KY | Administrative & Waste Services | 12 | $116,296 | - |
| Ups-North Bay(Richmond) Hub CA | - | 0 | - | - |
| Upscale AI, Inc. CA | Manufacturing | 25 | $220,000 | - |
| Upscale Construction CA | Construction | 0 | - | F |
| Upserve CO | - | 0 | - | - |
| Upserve RI | - | 0 | - | - |
| Upsher-Smith MN | - | 0 | - | - |
| Upsher-Smith Laboratories, LLC CO | Manufacturing | 0 | - | A |
| Upsher-Smith Laboratories, LLC MN | Manufacturing | 1 | $113,000 | A |
| Upshop LLC TX | - | 1 | $124,924 | - |
| Upside Services, Inc. DC | - | 1 | $309,953 | - |
| Upsilon Services LLC DE | Professional & Technical Services | 1 | $90,000 | - |
| Upsilon Technologies INC. TX | Professional & Technical Services | 2 | $90,500 | - |
| Upsilonsoft LLC GA | Professional & Technical Services | 14 | $78,250 | - |
| Upskill Consultancy, Inc. NY | Professional & Technical Services | 2 | $83,200 | - |
| UpSource OK | - | 0 | - | - |
| Upstage Acquisition, LLC TX | Administrative & Waste Services | 0 | - | F |
| Upstage Center Inc. TX | Administrative & Waste Services | 0 | - | F |
| Upstart Education, INC. CA | - | 1 | $330,000 | - |
| Upstart Network, Inc. CA | Finance & Insurance | 62 | $190,700 | - |
| Upstate Caring Partners NY | Healthcare & Social Assistance | 0 | - | F |
| Upstate Carolina Medical Center SC | - | 0 | - | - |
| Upstate Cerebral Palsy NY | Healthcare & Social Assistance | 0 | - | F |
| Upstate Cerebral Palsy, INC. NY | - | 1 | $37,461 | - |
| Upstate Family & Preventive Medicine, Inc. NY | - | 1 | $182,158 | - |
| Upstate Recycling LLC NY | Wholesale Trade | 0 | - | F |
