| Valley Plating Works, Inc. CA | Manufacturing | 0 | — | A |
| Valley Plating, Inc. MA | Manufacturing | 0 | — | C |
| Valley Plumbing CA | Construction | 0 | — | F |
| Valley Plumbing & Electric WA | Construction | 0 | — | F |
| Valley Popcorn WI | Manufacturing | 0 | — | F |
| Valley Power Services, Inc. CA | Wholesale Trade | 0 | — | A |
| Valley Power Systems North, Inc. CA | Wholesale Trade | 0 | — | F |
| Valley Power Systems, Inc. CA | Wholesale Trade | 0 | — | F |
| VAlley Precision Grading CA | Administrative & Waste Services | 0 | — | F |
| Valley Pride, Inc. CA | Agriculture & Forestry | 0 | — | F |
| Valley Processing, a HEXPOL Company CA | — | 0 | — | — |
| Valley Produce Harvesting CA | Agriculture & Forestry | 0 | — | B |
| Valley Publishing MI | — | 0 | — | — |
| VALLEY PUMP & DAIRY SYSTEMS, INC CA | Construction | 0 | — | F |
| Valley Queen Cheese Factory, Inc. SD | Manufacturing | 0 | — | D |
| Valley Rain Construction Corp. AZ | Construction | 0 | — | C |
| Valley Regional Enterprise VA | Healthcare & Social Assistance | 0 | — | F |
| Valley Regional Enterprise WV | Healthcare & Social Assistance | 0 | — | F |
| Valley Regional Medical Center TX | Healthcare & Social Assistance | 0 | — | F |
| Valley Rescue Mission Inc. GA | Healthcare & Social Assistance | 0 | — | A |
| Valley Residential Services NY | Healthcare & Social Assistance | 0 | — | F |
| Valley Residential Services, Inc. MI | Healthcare & Social Assistance | 0 | — | F |
| Valley Resource Center CA | Healthcare & Social Assistance | 0 | — | F |
| Valley Resource Center DBA Exceed CA | Healthcare & Social Assistance | 0 | — | F |
| Valley Retreading Inc PA | Manufacturing | 0 | — | F |
| Valley River Inn OR | — | 0 | — | — |
| Valley Rubber AL | Manufacturing | 0 | — | F |
| Valley Rural Electric Cooperative PA | Utilities | 0 | — | F |
| Valley Sales of Hastings, Inc. MN | Retail Trade | 0 | — | C |
| Valley Sales, Inc MN | Retail Trade | 0 | — | A |
| Valley Sanitary District CA | Utilities | 0 | — | A |
| VALLEY SCREEN PROCESS IN | Manufacturing | 0 | — | F |
| Valley Service Mechanical, LLC ND | Construction | 0 | — | A |
| VALLEY SERVICES INC AL | — | 0 | — | — |
| Valley Sod Farms, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Valley Solar LLC MA | Construction | 0 | — | F |
| Valley Spreader Inc. CA | Transportation & Warehousing | 0 | — | A |
| Valley Steel Construction Fresno CA | Construction | 0 | — | F |
| Valley Steel Stamp, Inc. MA | Manufacturing | 0 | — | F |
| Valley Storm Services Corp TN | Construction | 0 | — | A |
| Valley Stream Article 31 Clinic (Peninsula Counseling Center) NY | — | 0 | — | — |
| Valley Stream Operations KY | Healthcare & Social Assistance | 0 | — | F |
| Valley Strong Credit Union CA | Finance & Insurance | 1 | $220,000 | — |
| Valley Supply Inc PA | Wholesale Trade | 0 | — | A |
| Valley Surgery Center, LP CA | Healthcare & Social Assistance | 0 | — | A |
| Valley Tank Testing FL | Construction | 0 | — | F |
| Valley Telephone Cooperative Inc. TX | Construction | 0 | — | B |
| Valley Therapy Cener TX | — | 0 | — | — |
| Valley Tile Installation Services CA | Construction | 0 | — | A |
| Valley Tissue Packaging, Inc WI | Manufacturing | 0 | — | F |
