| UPS Holdings, LLC MN | Other Services | 0 | — | A |
| 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 | 5 | $131,533 | — |
| Ups-North Bay(Richmond) Hub CA | — | 0 | — | — |
| Upscale AI, Inc. CA | Manufacturing | 15 | $219,467 | — |
| 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 |
| Upshift Holdings LLC CO | Accommodation & Food Services | 0 | — | A |
| Upshur Rural Electric Cooperative Corporation TX | Utilities | 0 | — | F |
| Upshur Rural Electrical Cooperative Corporation TX | Utilities | 0 | — | D |
| Upside Innovations OH | Manufacturing | 0 | — | A |
| Upsilon Services LLC DE | Professional & Technical Services | 1 | $90,000 | — |
| UPSILON TECHNOLOGIES INC. TX | Professional & Technical Services | 1 | $80,000 | — |
| UPSILONSOFT LLC GA | Professional & Technical Services | 6 | $98,393 | — |
| Upskill Consultancy, Inc. NY | Professional & Technical Services | 1 | $103,022 | — |
| Upson Company ID | Construction | 0 | — | F |
| Upson Electric Membership Corporation GA | Utilities | 0 | — | F |
| UpSource OK | — | 0 | — | — |
| Upstage Acquisition, LLC TX | Administrative & Waste Services | 0 | — | F |
| Upstage Center Inc. TX | Administrative & Waste Services | 0 | — | F |
| Upstart Network, Inc. CA | Finance & Insurance | 41 | $180,095 | — |
| 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 Companies I LLC NY | Construction | 0 | — | D |
| Upstate Door, Inc. NY | Manufacturing | 0 | — | C |
| Upstate Electric NY | Construction | 0 | — | A |
| Upstate Fulfillment LLC NY | Transportation & Warehousing | 0 | — | F |
| Upstate Niagara Cooperative NY | Management of Companies | 0 | — | F |
| Upstate NY Bottle and Can Retrieval Ctr. LLC NY | Wholesale Trade | 0 | — | D |
| Upstate Paving, LLC NY | Construction | 0 | — | A |
| Upstate Printing, Inc NY | Manufacturing | 0 | — | A |
| Upstate Recycling LLC NY | Wholesale Trade | 0 | — | F |
| Upstate Refractory Services, Inc. NY | Manufacturing | 0 | — | D |
| Upstate SC Logistics LLC SC | Transportation & Warehousing | 0 | — | B |
| Upstate Services Group NY | Healthcare & Social Assistance | 0 | — | F |
| Upstate Shredding NY | Wholesale Trade | 0 | — | D |
| Upstate Spray Foam Insulation NY | Construction | 0 | — | A |
| Upstate Steel Inc. NY | Wholesale Trade | 0 | — | D |
