| Valley Cabinet Inc. WI | Manufacturing | 0 | — | D |
| Valley CAPS CA | — | 0 | — | — |
| Valley Care and Rehab MN | Healthcare & Social Assistance | 0 | — | F |
| Valley Care Residential CA | Healthcare & Social Assistance | 0 | — | F |
| Valley Center Muncipal Water District CA | Utilities | 0 | — | F |
| Valley Chevrolet of Hastings Inc MN | Retail Trade | 0 | — | A |
| Valley Children's Healthcare CA | Healthcare & Social Assistance | 0 | — | A |
| VALLEY CHILDREN'S PRIMARY CARE GROUP, INC. CA | Healthcare & Social Assistance | 3 | $240,952 | — |
| VALLEY CHILDREN'S SPECIALTY MEDICAL GROUP, INC. CA | Healthcare & Social Assistance | 2 | $475,900 | — |
| Valley Christian Schools AZ | Educational Services | 0 | — | C |
| Valley Cities Counseling and Consultation WA | Healthcare & Social Assistance | 0 | — | A |
| Valley Cities Counseling and Consultation - Inpatient WA | Healthcare & Social Assistance | 0 | — | C |
| Valley Cities Counseling and Consultation - Outpatient WA | Healthcare & Social Assistance | 0 | — | A |
| Valley Citizens' Foundation for Health Care, Inc. CO | Healthcare & Social Assistance | 1 | $72,842 | — |
| Valley Citrus FLC Inc CA | Agriculture & Forestry | 0 | — | A |
| Valley City Linen MI | Other Services | 0 | — | D |
| Valley City Metal Products LLC MI | Manufacturing | 0 | — | D |
| Valley City Plating MI | Manufacturing | 0 | — | A |
| Valley City Sign Company MI | Manufacturing | 0 | — | D |
| Valley City State University ND | Educational Services | 5 | $68,733 | — |
| Valley Communications, Inc. CA | Construction | 0 | — | A |
| Valley Community Food Co-op MN | Retail Trade | 0 | — | A |
| Valley Community Services PA | Healthcare & Social Assistance | 0 | — | A |
| Valley Companies KS | Transportation & Warehousing | 0 | — | A |
| Valley Companies WI | Transportation & Warehousing | 0 | — | A |
| Valley Concrete & Construction MA | Construction | 0 | — | F |
| Valley Construction Co. IL | Construction | 0 | — | A |
| Valley Container CT | Manufacturing | 0 | — | F |
| VALLEY COOP OIL MILL TX | Manufacturing | 0 | — | F |
| Valley Corporation NE | Construction | 0 | — | D |
| Valley County Hospital NE | Healthcare & Social Assistance | 1 | $56,805 | — |
| Valley County Water District CA | Utilities | 0 | — | F |
| Valley Crest (Estate Gardens) CA | — | 0 | — | — |
| Valley Design Corp Operations Inc MA | Manufacturing | 0 | — | A |
| Valley Design Enterprises MN | Manufacturing | 0 | — | C |
| Valley Die Castings, Inc TX | Manufacturing | 0 | — | F |
| Valley Die Cutting Inc. NJ | Manufacturing | 0 | — | F |
| Valley Distributing & Storage Co. PA | Transportation & Warehousing | 0 | — | A |
| Valley Distributors, Inc ME | Wholesale Trade | 0 | — | F |
| Valley Drilling Corporation of VA VA | Construction | 0 | — | A |
| Valley Electric Company of Mt. Vernon, Inc. WA | Construction | 0 | — | C |
| Valley Electrical Contractors Inc MI | Construction | 0 | — | A |
| Valley Electrical Contractors, Inc. IL | Construction | 0 | — | A |
| Valley Energy PA | Utilities | 0 | — | F |
| VALLEY ENERGY COMPANY VA | Retail Trade | 0 | — | A |
| Valley Equipment Company Inc TN | Manufacturing | 0 | — | F |
| VALLEY EQUIPMENT LEASING, INC. CO | Transportation & Warehousing | 0 | — | A |
| Valley Express LLC WI | Transportation & Warehousing | 0 | — | A |
| Valley Express, Inc. ND | Transportation & Warehousing | 0 | — | A |
| Valley Fab Corp OR | Manufacturing | 2 | $1,215,000 | D |
