| JAIN Farm Fresh Foods, Inc. CA | Manufacturing | 0 | - | F |
| Jain Global LLC NY | Finance & Insurance | 10 | $237,500 | - |
| Jaisohn Home Health Care, Inc. PA | Healthcare & Social Assistance | 1 | $72,322 | - |
| Jake Marshall Service, Inc. TN | Construction | 0 | - | F |
| Jake’s Del Mar CA | - | 0 | - | - |
| Jake's Fireworks KS | Wholesale Trade | 0 | - | C |
| Jake's, Inc. TX | Wholesale Trade | 0 | - | F |
| JAKKS Pacific, Inc. CA | - | 0 | - | - |
| Jako Enterprises LLC NJ | - | 0 | - | - |
| Jakprints OH | Manufacturing | 0 | - | A |
| Jal Contracting, LLC NY | Construction | 1 | $125,880 | - |
| Jal Trans, Inc. CA | - | 0 | - | - |
| Jalaram Dental PC NH | - | 1 | $128,650 | - |
| Jalos Enerprises Inc. dba Vallarta Supermarkets #31 CA | Retail Trade | 0 | - | D |
| Jalos Food Enterprises Inc dba Vallarta Supermarkets #37 CA | Retail Trade | 0 | - | F |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #35 CA | Retail Trade | 0 | - | D |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #36 CA | Retail Trade | 0 | - | F |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #44 CA | Retail Trade | 0 | - | F |
| Jalos Food Enterprises Inc. dba Vallarta Supermarkets #46 CA | Retail Trade | 0 | - | D |
| Jalyn Inc MD | Transportation & Warehousing | 0 | - | - |
| Jam City, INC. CA | Professional & Technical Services | 8 | $192,273 | - |
| JAM Industries.Inc. CA | Manufacturing | 0 | - | F |
| Jamaica Hospital Medical Center NY | Healthcare & Social Assistance | 4 | $230,000 | F |
| Jamaica Hospital Nursing Home NY | Healthcare & Social Assistance | 0 | - | - |
| Jamari International Ltd. NY | Wholesale Trade | 2 | $65,000 | - |
| Jamba Juice CA | - | 0 | - | - |
| Jamba Juice HI | - | 0 | - | - |
| Jambrina Cpa, PC TX | Professional & Technical Services | 2 | $72,125 | - |
| Jame Roll Form Products, LLC IL | Manufacturing | 0 | - | F |
| James A. Rhodes State College OH | Educational Services | 1 | $57,213 | - |
| James Alexander Corporation NJ | Manufacturing | 0 | - | F |
| James Avery -Fredericksburg TX | - | 0 | - | - |
| James Avery Craftsman TX | Manufacturing | 0 | - | F |
| James Avery Craftsman, Inc. TX | - | 2 | $158,507 | - |
| James Barry-Robinson Institute VA | Healthcare & Social Assistance | 0 | - | F |
| James Bong Enterprise Inc CA | - | 1 | $80,000 | - |
| James Family Logistics LLC TX | Transportation & Warehousing | 0 | - | - |
| James Floor Covering, Inc. PA | Construction | 0 | - | A |
| James H Drew Corporation IN | Construction | 0 | - | F |
| James Hardie Building Products SC | Manufacturing | 0 | - | F |
| James Hardie Building Products TX | Manufacturing | 0 | - | D |
| James Hardie Building Products VA | Manufacturing | 0 | - | F |
| James Hardie Building Products Inc. NV | Manufacturing | 0 | - | F |
| James Hardie Building Products, Inc. IL | Manufacturing | 8 | $109,825 | A |
| James Hardie Fontana Manufacturing CA | - | 0 | - | - |
| James Irwin Charter Schools CO | Educational Services | 1 | $61,256 | - |
| James L. Maher Center RI | Healthcare & Social Assistance | 0 | - | F |
| James L. West Presbyterian Special Care Center TX | Healthcare & Social Assistance | 0 | - | F |
| James Lawrence Kernan Hospital, Inc. MD | Healthcare & Social Assistance | 1 | $71,000 | F |
| James Louis Zak, Architect CA | Professional & Technical Services | 1 | $85,696 | - |