| Valley Fabricators LLC WA | Manufacturing | 0 | — | F |
| Valley Falls Terrace SC | Healthcare & Social Assistance | 0 | — | F |
| Valley Farm Application CA | Agriculture & Forestry | 0 | — | D |
| Valley Farm Management, Inc CA | Agriculture & Forestry | 0 | — | F |
| Valley Farm Supply Stores CA | Retail Trade | 0 | — | A |
| VALLEY FASTENER GROUP, LLC - 01 | 1490 MITCHELL ROAD IL | Manufacturing | 0 | — | A |
| Valley Feeds, Inc. KS | Agriculture & Forestry | 0 | — | A |
| Valley Fibers Corporation MA | Retail Trade | 0 | — | A |
| Valley Fine Foods CA | — | 0 | — | — |
| Valley Fine Foods NC | — | 0 | — | — |
| Valley Fire Protection Systems, LLC IL | Construction | 0 | — | F |
| Valley Food Systems OH | Manufacturing | 0 | — | A |
| Valley Forge Bolt MFG CO AZ | Manufacturing | 0 | — | A |
| Valley Forge Casino Resort PA | — | 0 | — | — |
| Valley Forge Convention Center Partners LLC PA | Accommodation & Food Services | 0 | — | F |
| Valley Forge Fabrics FL | Manufacturing | 0 | — | C |
| Valley Forge Medical Center & Hospital PA | Healthcare & Social Assistance | 0 | — | A |
| Valley Freightliner of Toledo Inc MI | Wholesale Trade | 0 | — | A |
| Valley Freightliner of Toledo Inc OH | Wholesale Trade | 0 | — | A |
| VALLEY FRESH FOODS, INC. CA | Agriculture & Forestry | 0 | — | B |
| VALLEY FRESH FOODS, INC. OR | Agriculture & Forestry | 0 | — | F |
| VALLEY FRESH FOODS, INC. WA | Agriculture & Forestry | 0 | — | F |
| Valley Fresh, Inc. CA | — | 0 | — | — |
| Valley Fruit III, LLC WA | — | 0 | — | — |
| Valley Gin Company TX | Agriculture & Forestry | 0 | — | D |
| Valley Glass & Windows Inc MT | Retail Trade | 0 | — | D |
| Valley Grinding & Manufacturing, Inc. WI | Manufacturing | 0 | — | A |
| Valley Harvest WA | Retail Trade | 0 | — | F |
| VALLEY HARVESTING & PACKING DBA FRESH HARVEST INC CA | Agriculture & Forestry | 0 | — | A |
| Valley Health Services, Inc NY | Healthcare & Social Assistance | 0 | — | F |
| Valley Health System VA | Healthcare & Social Assistance | 8 | $284,508 | F |
| Valley Health System WV | Healthcare & Social Assistance | 0 | — | F |
| Valley Health System, LLC d/b/a Valley Hospital Medical Center NV | Healthcare & Social Assistance | 1 | $98,426 | — |
| Valley Health Team Inc CA | Healthcare & Social Assistance | 0 | — | B |
| Valley Heart Associates CA | — | 0 | — | — |
| Valley Hill Health & Rehab NC | Healthcare & Social Assistance | 0 | — | F |
| Valley Hill Rehabilitation and Health Care Center NC | Healthcare & Social Assistance | 0 | — | B |
| Valley HMM Inc DBA Valley Harley-Davidson WV | Retail Trade | 0 | — | A |
| Valley Ho Hotels aka Kings Inn CA | — | 0 | — | — |
| Valley Hope Association AZ | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association CO | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association KS | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association MO | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association NE | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association OK | Healthcare & Social Assistance | 0 | — | F |
| Valley Hope Association TX | Healthcare & Social Assistance | 0 | — | F |
| Valley Hospitality GA | Accommodation & Food Services | 0 | — | F |
| Valley Hospitality Services GA | Accommodation & Food Services | 0 | — | D |
| Valley House Rehabilitation Center/Santa Clara Post Acute CA | Healthcare & Social Assistance | 0 | — | F |
| Valley Industries, LLP MN | Wholesale Trade | 0 | — | C |
