| Upper Bay Counseling & Support Services, Inc. MD | Healthcare & Social Assistance | 0 | — | A |
| Upper Chesapeake Emergency Medicine Physicians, LLC (“UCEMP”) MD | — | 0 | — | — |
| Upper Columbia Mill OR | — | 0 | — | — |
| UPPER CRUST FOOD SERVICE & COLLEGE CHEFS MO | Accommodation & Food Services | 0 | — | B |
| Upper Cumberland Electric Membership Corporation TN | Utilities | 0 | — | F |
| Upper Cumberland Electric Membership Corporation138 TN | Utilities | 0 | — | F |
| Upper East TN Human Dev Agency TN | Healthcare & Social Assistance | 0 | — | A |
| Upper Echelon Products LLC TX | Retail Trade | 1 | $126,500 | A |
| Upper Great Lakes Family Health Center MI | Administrative & Waste Services | 0 | — | A |
| Upper House Logistics AZ | Transportation & Warehousing | 0 | — | F |
| Upper Iowa Beef LLC IA | Manufacturing | 0 | — | F |
| Upper Iowa University IA | Educational Services | 1 | $47,380 | — |
| Upper Lakes Foods INC MN | Transportation & Warehousing | 0 | — | B |
| Upper Lakes Foods Janesville WI | Transportation & Warehousing | 0 | — | C |
| Upper Midwest Sleep LLC ND | Manufacturing | 0 | — | F |
| Upper Occoquan Service Authority VA | Utilities | 0 | — | B |
| Upper Peninsula Power Company MI | Utilities | 0 | — | F |
| Upper Peninsula Skiing LLC MI | Arts & Entertainment | 0 | — | F |
| Upper Ridgewood Tennis Club NJ | Arts & Entertainment | 1 | $104,000 | — |
| Upper Valley Christian School WA | Educational Services | 2 | $52,810 | — |
| Upper Valley Disposal Services CA | Administrative & Waste Services | 0 | — | F |
| Upper Valley Logistics LLC GA | Transportation & Warehousing | 0 | — | F |
| Upper Valley Recycling, Inc. CA | Administrative & Waste Services | 0 | — | F |
| Uppercut City LLC NY | Arts & Entertainment | 1 | $62,500 | — |
| Upreach OH | Healthcare & Social Assistance | 0 | — | A |
| Upright Logistics Group, LLC GA | Transportation & Warehousing | 0 | — | A |
| Uprise Technologies Inc MD | Professional & Technical Services | 1 | $84,094 | — |
| Uprite Construction Group CA | Construction | 0 | — | A |
| UPS CA | — | 0 | — | — |
| UPS CO | — | 0 | — | — |
| UPS CT | — | 0 | — | — |
| UPS FL | — | 0 | — | — |
| UPS MD | — | 0 | — | — |
| UPS NC | — | 0 | — | — |
| 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| UPS (rescinded 09/05/2025) LA | — | 0 | — | — |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 | — | — |
