| J&M Brown Company Inc. MA | Construction | 0 | - | F |
| J&M IT Group, Inc TX | Professional & Technical Services | 1 | $109,886 | - |
| J&M Management MO | - | 0 | - | - |
| J&M Tank Lines AL | Transportation & Warehousing | 0 | - | B |
| J&M Welding LLC OK | Manufacturing | 0 | - | - |
| J&N Construction Group CORP NY | Professional & Technical Services | 1 | $109,000 | - |
| J&N Construction Group, Corp. NY | - | 1 | $78,811 | - |
| J&O Plastics OH | Manufacturing | 0 | - | B |
| J&R Engineering, P.E. Inc MI | - | 1 | $90,563 | - |
| J&R Schugel Trucking Inc. MI | Transportation & Warehousing | 0 | - | A |
| J&R Schugel Trucking Inc. OH | Transportation & Warehousing | 0 | - | B |
| J&S Asphalt CA | Construction | 0 | - | C |
| J&W Walker Farms, Inc. OR | Agriculture & Forestry | 0 | - | F |
| J's Maintenance Service Inc CA | Administrative & Waste Services | 0 | - | F |
| J-Berd Mechanical Contractors INC MN | Construction | 0 | - | F |
| J-C Press 2019 MN | - | 0 | - | - |
| J-Lenco, Inc. OH | - | 0 | - | - |
| J-M Farms Holding, LLC. OK | Agriculture & Forestry | 0 | - | F |
| J-Star Motion Corporation MI | Manufacturing | 0 | - | F |
| J-Star Research, Inc. NJ | Professional & Technical Services | 5 | $80,300 | - |
| J-U-B Engineers, Inc. ID | Professional & Technical Services | 1 | $97,406 | - |
| J. Ambrogi Foods NJ | Wholesale Trade | 0 | - | F |
| J. Aron & Company LLC NY | Finance & Insurance | 2 | $150,000 | - |
| J. Aron & Company LLC NY | - | 2 | $227,500 | - |
| J. Arthur & Company LLC RI | - | 1 | $112,000 | - |
| J. Arthur Trudeau Memorial Center RI | Healthcare & Social Assistance | 0 | - | F |
| J. C. Penney VT | - | 0 | - | - |
| J. C. Penney Corporation TN | - | 0 | - | - |
| J. C. Penney Corporation (5100 Kings Plaza, Brooklyn, NY) NY | - | 0 | - | - |
| J. C. Penney Corporation, Inc. MO | - | 0 | - | - |
| J. C. Penney Corporation, Inc. (100 W. 33rd St., NYC) NY | - | 0 | - | - |
| J. C. Penney Corporation, Inc. (Design Office, 200 Lafayette St., NYC) NY | - | 0 | - | - |
| J. C. Penney Corporation, Inc. (Poughkeepsie Galleria) NY | - | 0 | - | - |
| J. C. Penney Corporation, Inc. (South Shore Mall, Bay Shore) NY | - | 0 | - | - |
| J. C. Penney Corporation, Inc. JCPenney Retail Store-Potomac Mills Mall VA | - | 0 | - | - |
| J. Craig Venter Institute, Inc. CA | - | 2 | $70,443 | - |
| J. Crew Group, LLC NY | Retail Trade | 9 | $149,978 | - |
| J. E. Shepard Cos. CT | Manufacturing | 0 | - | F |
| J. Edward Holdings, LLC VA | Management of Companies | 1 | $100,069 | - |
| J. F. Edwards Construction Co. IL | Construction | 2 | $120,000 | - |
| J. Fletcher Creamer & Son, Inc. NJ | Construction | 0 | - | F |
| J. G. MacLellan Concrete Co., Inc. MA | Manufacturing | 0 | - | F |
| J. Goldman & Co., L.P. NY | Finance & Insurance | 1 | $179,088 | - |
| J. Hamilton Licht, M.D., PC WA | Healthcare & Social Assistance | 1 | $284,586 | - |
| J. Henry Distribution LLC PA | Transportation & Warehousing | 0 | - | F |
| J. Josephson NJ | Manufacturing | 0 | - | F |
| J. Knipper And Company, INC. NJ | - | 2 | $146,950 | - |
| J. Marc Lewis & Associates, LLC TX | - | 1 | - | - |
| J. Newell Corp. WA | Manufacturing | 0 | - | F |
| J. R. Simplot Company CA | - | 0 | - | - |