| Valarcorp Inc MD | Professional & Technical Services | 1 | $95,659 | - |
| Valard Construction LLC NC | Construction | 0 | - | B |
| Valaris TX | Mining & Extraction | 0 | - | D |
| Valassis AZ | - | 0 | - | - |
| Valassis CA | Professional & Technical Services | 0 | - | F |
| Valassis KS | - | 0 | - | - |
| Valassis KY | - | 0 | - | - |
| Valassis MI | Manufacturing | 0 | - | D |
| Valassis Communications, Inc. CT | - | 0 | - | - |
| Valassis Digital Corp. IL | Manufacturing | 1 | - | - |
| Valassis Digital Corp. TX | Information & Media | 1 | $130,900 | - |
| Valassis Direct Mail FL | - | 0 | - | - |
| Valassis Direct Mail, Inc. GA | - | 0 | - | - |
| Valassis Manufacturing Company NC | Manufacturing | 0 | - | F |
| Valbruna Slater Stainless, Inc. IN | Manufacturing | 0 | - | F |
| Valco Instruments Company Inc TX | Manufacturing | 0 | - | A |
| Valcourt Exterior Building Services of New Jersey NJ | Construction | 0 | - | F |
| Valcourt Exterior Building Services of NJ LC NJ | Construction | 1 | $113,700 | - |
| Valdese Weavers NC | Manufacturing | 0 | - | B |
| Valdez Painting, Inc. CA | Construction | 0 | - | C |
| Valdilvia Logistics LLC MA | - | 0 | - | - |
| Valdiva Logistics LLC - DRT1 NC | - | 0 | - | - |
| Valdiva Logistics LLC - HRD2 NC | - | 0 | - | - |
| Valdiva Logistics LLC - RDU5 NC | - | 0 | - | - |
| Valdosta State University GA | Educational Services | 5 | $76,810 | - |
| Vale Healthcare Center CA | Healthcare & Social Assistance | 0 | - | - |
| Valeant Pharmaceuticals WA | - | 0 | - | - |
| Valeant Pharmaceuticals North America LLC AZ | - | 0 | - | - |
| Valeant Pharmaceuticals-Obagi Medical Products Inc CA | - | 0 | - | - |
| Valencia Bmw CA | Retail Trade | 0 | - | B |
| Valencia FW LLC CA | - | 0 | - | - |
| Valencia Hills Healthcare and Rehab Center FL | Healthcare & Social Assistance | 0 | - | F |
| Valencia K, LLC Dba Valencia Kia CA | - | 0 | - | - |
| Valencia Merger Sub II LLC CA | Manufacturing | 5 | $208,000 | - |
| Valencia Street Projects LLC dba Slanted Door Group CA | - | 0 | - | - |
| Valent Aerostructures LLC, dba LMI Aerospace KS | - | 0 | - | - |
| Valent Aerostructures, LLC MO | Manufacturing | 1 | $70,902 | - |
| Valentine Delivery Services LLC TX | Transportation & Warehousing | 0 | - | C |
| Valentine Enterprises Inc. GA | Manufacturing | 0 | - | F |
| Valentine Industries INC CA | Manufacturing | 1 | $77,314 | - |
| Valentine Roofing WA | Construction | 0 | - | F |
| Valentino USA, INC. NY | Professional & Technical Services | 1 | $76,500 | - |
| Valentino's Corporate Office NE | - | 0 | - | - |
| Valenz Construction INC CA | Construction | 1 | $87,464 | - |
| Valeo MS | Manufacturing | 0 | - | F |
| Valeo OH | Manufacturing | 0 | - | D |
| Valeo Engine Cooling Systems IN | Manufacturing | 0 | - | D |
| Valeo Kapec North America, Inc. MI | Manufacturing | 1 | $134,460 | - |
| Valeo North America, Inc IN | Manufacturing | 0 | - | B |
| Valeo North America, Inc. MI | Manufacturing | 13 | $134,525 | B |
