| Valinor Industries, Inc. UT | Professional & Technical Services | 4 | $140,213 | - |
| Valizant, Inc. CA | Professional & Technical Services | 1 | $175,000 | - |
| Valjato Engineering P.C NY | - | 1 | $156,000 | - |
| Valjuvant Corporation IL | Professional & Technical Services | 1 | $66,000 | - |
| Valk Industries, Inc. TN | Manufacturing | 0 | - | F |
| Valk Manufacturing Company PA | Manufacturing | 0 | - | F |
| Valkai Incorporated NY | Professional & Technical Services | 2 | $170,000 | - |
| Valkai, Inc. NY | - | 1 | $170,000 | - |
| Valknut, Inc. MI | Professional & Technical Services | 2 | $77,000 | - |
| Valkyrie Trading, LLC IL | - | 4 | $160,000 | - |
| Vallarta Food Enterprises dba Vallarta Supermarkets CA | Retail Trade | 0 | - | A |
| Vallarta Supermarkets CA | Retail Trade | 0 | - | A |
| Valle Del Sol CA | Agriculture & Forestry | 0 | - | F |
| Vallecitos Water District CA | Public Administration | 0 | - | F |
| Vallejo City Unified School District CA | Educational Services | 26 | $94,038 | D |
| Vallejo Unified School District CA | Educational Services | 0 | - | F |
| Vallen Distribution Inc. NC | Wholesale Trade | 0 | - | A |
| Vallencourt Construction FL | Utilities | 0 | - | F |
| Valles Vendiola LLP NY | Professional & Technical Services | 2 | $97,406 | - |
| Valley Aggregate Transport, Inc. CA | - | 0 | - | - |
| Valley Asphalt Corporation OH | Manufacturing | 0 | - | B |
| Valley Bakers Cooperative WI | Wholesale Trade | 0 | - | F |
| Valley Baptist Med. Ctr. - Brownsville TX | Healthcare & Social Assistance | 0 | - | F |
| Valley Baptist Med. Ctr. - Harlingen TX | Healthcare & Social Assistance | 0 | - | F |
| Valley Bible Church of Lancaster CA | Other Services | 1 | $68,390 | - |
| Valley Bowl NE | - | 0 | - | - |
| Valley Box CO INC CA | Manufacturing | 0 | - | F |
| Valley CAPS CA | - | 0 | - | - |
| Valley Care and Rehab MN | Healthcare & Social Assistance | 0 | - | F |
| Valley Children's Hospital CA | - | 1 | $134,659 | - |
| 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 Children's Specialty Medical Group, Inc. CA | - | 7 | $316,455 | - |
| Valley Cities Counseling and Consultation - Outpatient WA | Healthcare & Social Assistance | 0 | - | A |
| Valley Citizens' Foundation for Health Care, Inc. CO | Healthcare & Social Assistance | 2 | $70,720 | - |
| Valley City Linen MI | Other Services | 0 | - | D |
| Valley City State University ND | Educational Services | 5 | $68,733 | - |
| Valley Community Services PA | Healthcare & Social Assistance | 0 | - | A |
| Valley Comprehensive Community Mental Health Center, Inc. WV | - | 1 | $330,000 | - |
| Valley Coop Oil Mill TX | Manufacturing | 0 | - | F |
| Valley County Hospital NE | Healthcare & Social Assistance | 2 | $56,181 | - |
| Valley Crest (Estate Gardens) CA | - | 0 | - | - |
| Valley Distributors, Inc ME | Wholesale Trade | 0 | - | F |
| Valley Electric Company of Mt. Vernon, Inc. WA | Construction | 0 | - | C |
| Valley Fab Corp OR | Manufacturing | 2 | - | D |
| Valley Falls Terrace SC | Healthcare & Social Assistance | 0 | - | - |
| Valley Farm Management, Inc CA | Agriculture & Forestry | 0 | - | F |
| Valley Fine Foods CA | - | 0 | - | - |
| Valley Fine Foods NC | - | 0 | - | - |
| Valley Forge Casino Resort PA | - | 0 | - | - |
