| K-Mart MN | - | 0 | - | - |
| K-Mart MS | - | 0 | - | - |
| K-mart PA | - | 0 | - | - |
| K-Mart SC | - | 0 | - | - |
| K-Mart WA | - | 0 | - | - |
| K-Mart WI | - | 0 | - | - |
| K-Mart - St. Paul MN | - | 0 | - | - |
| K-Mart Corporation (Florissant) MO | - | 0 | - | - |
| K-Mart Corporation Store #04332 CO | - | 0 | - | - |
| K-Mart Kearney NE | - | 0 | - | - |
| K-mart Store #07044 (Kmart Corporation) NY | - | 0 | - | - |
| K-Mart Store No. 3321 IN | - | 0 | - | - |
| K-Mart Store No. 4913 IN | - | 0 | - | - |
| K-Mart Store No. 9187 IN | - | 0 | - | - |
| K-Mart-Sears Distribution Center CO | - | 0 | - | - |
| K-Source, Inc. TX | Professional & Technical Services | 1 | $127,754 | - |
| K-Tek Resourcing LLC TX | - | 3 | $81,806 | - |
| K-Tube Corporation CA | Manufacturing | 1 | $110,000 | - |
| K-Tube Technologies CA | Manufacturing | 0 | - | F |
| K-VA-T Food Stores Inc. GA | Retail Trade | 0 | - | D |
| K-VA-T Food Stores Inc. TN | Retail Trade | 0 | - | C |
| K-VA-T Food Stores, Inc. KY | Retail Trade | 0 | - | B |
| K. Bell Plumbing and Heating, Inc UT | Construction | 0 | - | F |
| K. Dixon Architecture, PLLC MD | - | 1 | $80,000 | - |
| K. Heeps, LLC PA | Wholesale Trade | 0 | - | F |
| K. Hovnanian Company (Builder Services Division) NJ | - | 0 | - | - |
| K. Kelly, Inc. WI | Construction | 0 | - | F |
| K.E. McKay's Market of Coos Bay Inc OR | Retail Trade | 0 | - | D |
| K.G. Stevens, Inc. WI | Construction | 0 | - | F |
| K.K.M Cpa Associates PLLC NY | - | 1 | $100,000 | - |
| K.R. Komarek, Inc. IL | - | 1 | $112,184 | - |
| K.R. Saline & Associates, PLC AZ | - | 1 | $76,253 | - |
| K.S. Nagesh, CPA, P.C. TX | - | 2 | $112,000 | - |
| K.T.G. (USA) Inc. TN | Manufacturing | 1 | $79,914 | - |
| K1 Investment Management, LLC CA | - | 1 | $135,000 | - |
| K1 Operations, LLC CA | - | 2 | $100,000 | - |
| K2 Environmental Consulting, LLC PA | Professional & Technical Services | 1 | $90,064 | - |
| K2 Logistix, Inc. NJ | Transportation & Warehousing | 0 | - | F |
| K2 Partnering Solutions, Inc. RI | Administrative & Waste Services | 5 | $119,995 | - |
| K2 Solutions, Inc. NC | - | 0 | - | - |
| K2K Salt Lake LLC UT | - | 1 | $53,165 | - |
| K3 Technologies Inc TX | Professional & Technical Services | 1 | $94,370 | - |
| K3-Innovations, Inc. NJ | Professional & Technical Services | 1 | $145,000 | - |
| K3Tech Solutions LLC TX | Professional & Technical Services | 3 | $97,525 | - |
| K9 Sys INC. OH | Professional & Technical Services | 2 | $102,742 | - |
| KA Dental Group RPB, PA FL | - | 1 | $83,658 | - |
| KA Dental Group WPB PA FL | Healthcare & Social Assistance | 1 | $114,400 | - |
| KA Display Solutions, Inc. TN | - | 0 | - | - |
| Ka'anapali Beach Hotel and The Plantation Inn HI | - | 0 | - | - |
| Ka-Sapsolutions INC TX | Professional & Technical Services | 7 | $130,000 | - |