| Highgate Hotels, L.P. (Inn at Brookline) MA | - | 0 | - | - |
| Highgate Hotels, L.P. dba Hotel Whitcomb CA | - | 0 | - | - |
| Highgate Hotels, L.P. dba Huntington Hotel CA | - | 0 | - | - |
| Highgate Hotels, L.P. dba The Maxwell Hotel NYC NY | - | 0 | - | - |
| Highgate Hotels, L.P. dba Westin Long Beach CA | - | 0 | - | - |
| Highgate Hotels, L.P. Hotel Diva CA | - | 0 | - | - |
| Highgate Hotels, L.P., dba Stanford Court San Francisco CA | - | 0 | - | - |
| Highgate Hotels, L.P., Hotel Union Square CA | - | 0 | - | - |
| Highgate Hotels, LLP (Royalton Park Avenue) NY | - | 0 | - | - |
| Highland Baking Company IL | Manufacturing | 0 | - | F |
| Highland Baptist Church OR | Other Services | 1 | $65,600 | - |
| Highland Care and Rehabilitation Center LLC IL | Healthcare & Social Assistance | 0 | - | F |
| Highland Clarksburg Hospital WV | Healthcare & Social Assistance | 0 | - | F |
| Highland Forest Resources Inc. PA | - | 0 | - | - |
| Highland Hay International ID | Agriculture & Forestry | 1 | $66,706 | - |
| Highland Holdings, LLC MN | Manufacturing | 0 | - | - |
| Highland Hospital NY | Healthcare & Social Assistance | 0 | - | F |
| Highland Industrial Park, Inc. AR | Transportation & Warehousing | 0 | - | B |
| Highland Industries WV | Manufacturing | 0 | - | A |
| Highland Lakes Dental Center Inc. WI | - | 1 | $43,160 | - |
| Highland Machine & Screw Products Company IL | Manufacturing | 0 | - | F |
| Highland Management Group Inc. MN | Real Estate | 0 | - | F |
| Highland Metals Inc. and EZFuture Inc. CA | - | 0 | - | - |
| Highland Mining Company, LLC KY | - | 0 | - | - |
| Highland Mining Company, LLC ("Highland") KY | - | 0 | - | - |
| Highland Noodle LLC CA | Accommodation & Food Services | 1 | $126,880 | - |
| Highland Park Church of the Nazarene, Inc. FL | Other Services | 1 | $39,562 | - |
| Highland Park Hospital - 1850003 IL | Healthcare & Social Assistance | 0 | - | F |
| Highland Park Senior Living PA | Healthcare & Social Assistance | 0 | - | F |
| Highland Plastics, Inc. MI | Manufacturing | 0 | - | F |
| Highland Retina Associates, LLC IN | - | 1 | $400,000 | - |
| Highland Roofing Company Inc KY | Construction | 0 | - | F |
| Highland Springs Hospital OH | Professional & Technical Services | 0 | - | F |
| Highland Tank & Manufacturing Company PA | Manufacturing | 0 | - | F |
| Highland Tank and Manufacturing Company PA | Manufacturing | 0 | - | F |
| Highland View Care Center NY | Healthcare & Social Assistance | 0 | - | - |
| Highland-Clarksburg Hospital INC WV | Healthcare & Social Assistance | 0 | - | F |
| Highlands ARH Regional Med Center KY | Healthcare & Social Assistance | 0 | - | F |
| Highlands Fuel Dealers NH | Retail Trade | 0 | - | C |
| Highlands Of Bella Vista Health And Rehab AR | Healthcare & Social Assistance | 0 | - | F |
| Highlight Tech US LLC AZ | Manufacturing | 1 | $197,932 | - |
| Highlight, Inc. WI | Manufacturing | 0 | - | - |
| Highline College WA | Educational Services | 3 | $85,000 | - |
| Highline Construction Group, LLC NY | Construction | 1 | $75,000 | - |
| Highline Construction, Inc. MN | Construction | 0 | - | F |
| Highline Partners, LTD. MT | Construction | 1 | $85,000 | F |
| Highline Warren LLC AL | Manufacturing | 0 | - | F |
| Highline Warren LLC IA | Manufacturing | 0 | - | F |
| Highline Warren LLC TN | Wholesale Trade | 2 | $136,756 | A |
| Highline Warren LLC TX | Wholesale Trade | 0 | - | C |