| The Newark Group, Inc. MA | - | 0 | - | - |
| The Newbury Boston MA | Accommodation & Food Services | 0 | - | F |
| The News- Press/Gannett Co., Inc. FL | - | 0 | - | - |
| The Next Thing Co CA | Professional & Technical Services | 2 | $121,000 | - |
| The Niagara SDC operated by TeleTech Holdings, Inc. NY | - | 0 | - | - |
| The Niello Company CA | Retail Trade | 0 | - | C |
| The Nielsen Company (US) Nielsen IAG Prod & Edit Depts NY | - | 0 | - | - |
| The Nielsen Company (US), LLC FL | - | 0 | - | - |
| The Nielsen Company (US), LLC NY | Professional & Technical Services | 9 | $145,158 | - |
| The Nielsen Norman Group Inc DE | Professional & Technical Services | 2 | $187,000 | - |
| The Nielson Company (US), LLC CA | - | 0 | - | - |
| The NOCO Company OH | Manufacturing | 1 | $120,000 | C |
| The North Face - Snowmass CO | - | 0 | - | - |
| The North Face - Telluride Retail CO | - | 0 | - | - |
| The North Highland Company GA | Professional & Technical Services | 4 | $148,855 | - |
| The Northeast Health Group INC MA | Healthcare & Social Assistance | 0 | - | F |
| The Northern Trust Company IL | Finance & Insurance | 107 | $148,628 | - |
| The Northrop Connection, LLC GA | Healthcare & Social Assistance | 1 | $88,400 | - |
| The Notary Hotel PA | - | 0 | - | - |
| The NRP Group OH | Real Estate | 0 | - | F |
| The Nueva School CA | Educational Services | 2 | $113,554 | - |
| The NuLeap, LLC. OH | Professional & Technical Services | 1 | $85,883 | - |
| The Nursing Center at LaPosada FL | - | 0 | - | - |
| The Nursing Center at Mercy FL | - | 0 | - | - |
| The Oak Room NY | - | 0 | - | - |
| The Oaks of Orangeburg, LLC SC | Healthcare & Social Assistance | 0 | - | F |
| The Oaks Park Association OR | Arts & Entertainment | 0 | - | D |
| The Oakwood Group MI | Manufacturing | 1 | $86,398 | F |
| The Odeon, Inc. d/b/a The Odeon NY | - | 0 | - | - |
| The Odom Corporation AK | Wholesale Trade | 0 | - | F |
| The Odom Corporation HI | Wholesale Trade | 0 | - | D |
| The Odom Corporation ID | Wholesale Trade | 0 | - | D |
| The Odom Corporation WA | Wholesale Trade | 0 | - | F |
| The ODP Corporation USWHS VEYER-BUFORD,GA GA | Transportation & Warehousing | 0 | - | D |
| The ODP Corporation USWHS VEYER-NEWVILLE,PA PA | Transportation & Warehousing | 0 | - | B |
| The Odyssey Preparatory Academy, Inc. AZ | Educational Services | 1 | $48,000 | - |
| The Office of James Burnett, Inc. TX | Professional & Technical Services | 7 | $69,497 | - |
| The Ogilvy Group, LLC NY | Professional & Technical Services | 5 | $147,000 | - |
| The Ohio Art Company OH | Manufacturing | 0 | - | F |
| The Ohio Masonic Home OH | Healthcare & Social Assistance | 0 | - | F |
| The Ohio State University OH | Educational Services | 161 | $98,601 | - |
| The Ohio University OH | Educational Services | 22 | $69,924 | - |
| The Ohio Valley Coal Company OH | - | 0 | - | - |
| The Ohio Valley Coal Company Powhatan No. 6 Mine OH | - | 0 | - | - |
| The Ohio Valley Transloading Company OH | - | 0 | - | - |
| The Oklahoma City Thunder OK | Arts & Entertainment | 0 | - | A |
| The Oklahoman Media Company OK | - | 0 | - | - |
| The Okonite Company, Inc. KY | Manufacturing | 0 | - | F |
| The Okonite Company, Inc. NJ | Manufacturing | 0 | - | F |
| The Okonite Company, Inc. SC | Manufacturing | 0 | - | F |