| Vallen Distribution Inc. PA | Wholesale Trade | 0 | — | A |
| Vallen Distribution Inc. TN | Wholesale Trade | 0 | — | F |
| Vallen Distribution Inc. TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0075 VALLEN NC | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0094 VALLEN CA | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0333 VALLEN MS | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0487 VALLEN TN | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0601 VALLEN PA | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0656 VALLEN TN | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0658 VALLEN IL | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0712 VALLEN AR | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_C0751 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0233 VALLEN LA | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0238 VALLEN NC | Wholesale Trade | 0 | — | C |
| Vallen Distribution, Inc. 000921_US_S0336 VALLEN TX | Wholesale Trade | 0 | — | D |
| Vallen Distribution, Inc. 000921_US_S0412 VALLEN NJ | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0433 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0495 VALLEN LA | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0501 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0508 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0512 VALLEN GA | Wholesale Trade | 0 | — | D |
| Vallen Distribution, Inc. 000921_US_S0517 VALLEN MO | Wholesale Trade | 0 | — | F |
| Vallen Distribution, Inc. 000921_US_S0548 VALLEN FL | Wholesale Trade | 0 | — | F |
| Vallen Distribution, Inc. 000921_US_S0556 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0561 VALLEN OH | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0607 VALLEN IL | Wholesale Trade | 0 | — | A |
| Vallen Distribution, Inc. 000921_US_S0639 VALLEN IL | Wholesale Trade | 0 | — | F |
| Vallen Distribution, Inc. 000921_US_UV567 VALLEN TX | Wholesale Trade | 0 | — | A |
| Vallencourt Construction FL | Utilities | 0 | — | F |
| Vallencourt Inc. FL | Construction | 0 | — | D |
| Valles Vendiola LLP NY | Professional & Technical Services | 1 | $90,979 | — |
| Valley - Lake Boy's Home Inc MN | Healthcare & Social Assistance | 0 | — | A |
| Valley - Lexington KY | Wholesale Trade | 0 | — | F |
| Valley - Nashville TN | Wholesale Trade | 0 | — | F |
| Valley Acquisition Company, LLC CO | Retail Trade | 0 | — | A |
| Valley Ag Land Management, Inc. CA | Agriculture & Forestry | 0 | — | F |
| Valley Aggregate Transport, Inc. CA | — | 0 | — | — |
| Valley Alpha Electric, Inc. CA | Construction | 0 | — | F |
| Valley Asphalt Corporation OH | Manufacturing | 0 | — | B |
| Valley Auto Sales & Leasing, LLC CA | Retail Trade | 0 | — | C |
| Valley Automotive Group MN | Retail Trade | 0 | — | D |
| Valley Bakers WI | Wholesale Trade | 0 | — | C |
| Valley Bakers Cooperative WI | Wholesale Trade | 0 | — | F |
| VALLEY BAPTIST MED. CTR. - BROWNSVILLE TX | Healthcare & Social Assistance | 0 | — | F |
| VALLEY BAPTIST MED. CTR. - HARLINGEN TX | Healthcare & Social Assistance | 0 | — | F |
| Valley Bible Church of Lancaster CA | Other Services | 1 | $68,390 | — |
| Valley Bowl NE | — | 0 | — | — |
| VALLEY BOX CO INC CA | Manufacturing | 0 | — | F |
| Valley Building Components CA | Agriculture & Forestry | 0 | — | F |
| Valley Bulk, Inc. CA | Transportation & Warehousing | 0 | — | D |
