| Valley Installation UT | Construction | 0 | — | A |
| Valley Interior Systems OH | Construction | 0 | — | A |
| Valley International Cold Storage TX | Transportation & Warehousing | 0 | — | A |
| Valley Iron Inc. CA | Wholesale Trade | 0 | — | B |
| VALLEY IRON WORKS CA | Construction | 0 | — | F |
| Valley Isle Enterprises, Ltd HI | Construction | 0 | — | F |
| Valley Joist LLC AL | Manufacturing | 0 | — | F |
| Valley Joist LLC NV | Manufacturing | 0 | — | F |
| Valley Labor Force, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Valley Labor Service CA | Agriculture & Forestry | 0 | — | D |
| Valley Lake Boys Home Inc MN | Healthcare & Social Assistance | 0 | — | A |
| Valley Landscaping East dba Tuckahoe Landscaping VA | Administrative & Waste Services | 0 | — | F |
| Valley Lawn Care LLC NV | Administrative & Waste Services | 0 | — | F |
| Valley Lexington KY | Wholesale Trade | 0 | — | F |
| Valley Light Gallery AZ | Retail Trade | 0 | — | A |
| Valley Lines, Inc. PA | Transportation & Warehousing | 0 | — | A |
| Valley Lumber CO | Retail Trade | 0 | — | A |
| Valley Lumber & Supply CO | Retail Trade | 0 | — | A |
| Valley Machine Company, Inc. AL | Manufacturing | 0 | — | D |
| Valley Machine Tool, Inc. OH | Manufacturing | 0 | — | F |
| Valley Machining Company IA | Manufacturing | 0 | — | F |
| VALLEY MANOR AZ | Healthcare & Social Assistance | 0 | — | F |
| Valley Markets Inc ND | Retail Trade | 0 | — | A |
| Valley Markets Inc. MN | Retail Trade | 0 | — | B |
| Valley Material Company MO | Manufacturing | 0 | — | A |
| Valley Meats LLC IL | Wholesale Trade | 0 | — | F |
| Valley Mechanical GA | Construction | 0 | — | A |
| Valley Medical Care AK | Healthcare & Social Assistance | 0 | — | A |
| Valley Medical Facilities PA | Healthcare & Social Assistance | 0 | — | F |
| Valley Medical Oncology Consultants CA | — | 0 | — | — |
| Valley Medical Transport CA | Transportation & Warehousing | 0 | — | B |
| Valley Medical Transport - Operations - Keyser WV | Healthcare & Social Assistance | 0 | — | F |
| Valley Metal Works Inc. OH | Manufacturing | 0 | — | F |
| Valley Milling and Lumber OR | Manufacturing | 0 | — | F |
| Valley Nashville TN | Wholesale Trade | 0 | — | F |
| Valley National Bank NJ | Finance & Insurance | 5 | $155,740 | — |
| Valley Natural Foods MN | Retail Trade | 0 | — | D |
| Valley Oak Children's Services CA | Healthcare & Social Assistance | 0 | — | C |
| Valley Oak Labor Service CA | Agriculture & Forestry | 0 | — | D |
| Valley Oaks Health IN | Healthcare & Social Assistance | 0 | — | B |
| Valley of the Sun United Way AZ | Other Services | 2 | $44,720 | A |
| Valley On Columbia ND | Healthcare & Social Assistance | 0 | — | F |
| Valley Operator LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Valley Pacific Construction OR | Construction | 0 | — | F |
| Valley Packaging Industries, Inc. WI | Healthcare & Social Assistance | 0 | — | A |
| Valley Pallet and Crating LLC GA | Manufacturing | 0 | — | F |
| Valley Paving, Inc. MN | Construction | 0 | — | F |
| Valley Physician Service, PC NJ | Healthcare & Social Assistance | 2 | $98,667,494 | — |
| Valley Placers, LLC TX | Construction | 0 | — | F |
| Valley Plating Works, Inc. AR | Manufacturing | 0 | — | A |
