| The Old Globe CA | Arts & Entertainment | 0 | - | F |
| The Old Spaghetti Factory (Dariotis Group Restaurants) CA | - | 0 | - | - |
| The Olde Mill Inn at Bernards Inc. NJ | Accommodation & Food Services | 0 | - | F |
| The Omnitrust Technologies LLC GA | Professional & Technical Services | 3 | $83,776 | - |
| The Oneida Daily Dispatch NY | - | 0 | - | - |
| The Open Door Network CA | Healthcare & Social Assistance | 0 | - | F |
| The Open Sky Group, LLC NC | Professional & Technical Services | 1 | $161,688 | - |
| The Opici Company/Opici Family Distributing of Florida FL | - | 0 | - | - |
| The Opportunity Tree AZ | Healthcare & Social Assistance | 0 | - | D |
| The Options Clearing Corporation IL | Finance & Insurance | 57 | $137,912 | - |
| The Options Group INC NY | Administrative & Waste Services | 1 | $103,709 | - |
| The Orchards AZ | - | 0 | - | - |
| The Orchards OH | Administrative & Waste Services | 0 | - | - |
| The Orchards WV | Healthcare & Social Assistance | 0 | - | F |
| The Oregon Clinic OR | - | 0 | - | - |
| The Original Bradford Soap Works, Inc. RI | Manufacturing | 0 | - | F |
| The Original Korn Popper NE | - | 0 | - | - |
| The Original Mattress Factory, Inc OH | Manufacturing | 0 | - | F |
| The Original Mels Diners, Inc and the Original CA | - | 0 | - | - |
| The Original Mels Diners, Inc and the Original Mels Development Co., LLC CA | - | 0 | - | - |
| The Original Mowbrays Tree service CA | Administrative & Waste Services | 0 | - | D |
| The Original Roofing Company NV | Construction | 0 | - | F |
| The Orlando Sentinel FL | - | 0 | - | - |
| The Orleans Hotel & Casino NV | - | 0 | - | - |
| The Orthopedic Hospital of Lutheran IN | Healthcare & Social Assistance | 0 | - | B |
| The Orvis Company VT | - | 0 | - | - |
| The Osborn NY | Healthcare & Social Assistance | 0 | - | A |
| The Osborne Association NY | Healthcare & Social Assistance | 0 | - | F |
| The Otis R. Bowen Center for Human Services, Inc. IN | Healthcare & Social Assistance | 1 | $110,000 | - |
| The Outdoor Channel CA | - | 0 | - | - |
| The Overlook MA | Healthcare & Social Assistance | 0 | - | F |
| The OYO Hotel Times Square NY | - | 0 | - | - |
| The PAC Group MI | Professional & Technical Services | 1 | $150,000 | - |
| The Pace Companies New York, LLC. NY | Construction | 0 | - | F |
| The Pad Sarasota LLC FL | Arts & Entertainment | 1 | $69,326 | - |
| The Padonia Corporation & Child Care International LTD MD | - | 0 | - | - |
| The palace FL | Healthcare & Social Assistance | 0 | - | F |
| The Palm operated by Just One More Restaurant Corp. NY | - | 0 | - | - |
| The Palmettos of Bluffton Assisted Living and Memory Care SC | Healthcare & Social Assistance | 0 | - | F |
| The Palms Hotel and Spa FL | - | 0 | - | - |
| The Palms of Orlando FL | Healthcare & Social Assistance | 0 | - | - |
| The Pangburn Group Inc. LA | Professional & Technical Services | 1 | $107,800 | - |
| The Pantry, Inc. (Kangaroo Express) NC | - | 0 | - | - |
| The Paper Source* CT | - | 0 | - | - |
| The Parachute Project Inc. NY | Educational Services | 8 | $104,000 | - |
| The Paradies Shops, LLC d/b/a Paradies Lagardere Travel Retail GA | Retail Trade | 1 | $46,987 | - |
| The Park at Cornerstone LLC TX | Real Estate | 1 | $60,000 | - |
| The Park Central San Francisco CA | - | 0 | - | - |
| The Park Hotel at Meadowlands NJ | - | 0 | - | - |
| The Park National Bank OH | Finance & Insurance | 1 | $125,000 | - |