| United Parcel Service Inc. MT | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. NC | Transportation & Warehousing | 0 | - | B |
| United Parcel Service Inc. ND | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. NE | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. NH | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. NJ | Transportation & Warehousing | 0 | - | B |
| United Parcel Service Inc. NM | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. NV | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. NY | Transportation & Warehousing | 0 | - | F |
| United Parcel Service Inc. OH | Transportation & Warehousing | 0 | - | B |
| United Parcel Service Inc. OK | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. OR | Transportation & Warehousing | 0 | - | F |
| United Parcel Service Inc. PA | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. PR | Transportation & Warehousing | 0 | - | A |
| United Parcel Service Inc. RI | Transportation & Warehousing | 0 | - | F |
| United Parcel Service Inc. SC | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. SD | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. TN | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. TX | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. UT | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. VA | Transportation & Warehousing | 0 | - | C |
| United Parcel Service Inc. VT | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. WA | Transportation & Warehousing | 0 | - | F |
| United Parcel Service Inc. WI | Transportation & Warehousing | 0 | - | D |
| United Parcel Service Inc. WV | Transportation & Warehousing | 0 | - | B |
| United Parcel Service Inc. WY | Transportation & Warehousing | 0 | - | C |
| United Parcel Service, Inc. GA | Administrative & Waste Services | 3 | $92,092 | F |
| United Parcel Service, Inc. (UPS) PA | - | 0 | - | - |
| United Parcel Services AK | - | 0 | - | - |
| United Parcel Services (UPS) MI | - | 0 | - | - |
| United Parcel Services (UPS) OH | - | 0 | - | - |
| United Parks & Resorts Inc. FL | Arts & Entertainment | 2 | $152,500 | - |
| United Pet Group Companion Animal Division a subsidiary of Spectrum Brands Inc. NY | - | 0 | - | - |
| United Pharma Technologies, INC. NJ | Professional & Technical Services | 45 | $100,027 | - |
| United Pipe & Steel TX | Wholesale Trade | 1 | $67,642 | B |
| United Piston Ring, Inc. WI | - | 0 | - | - |
| United Plate Glass Company (Butler) PA | Manufacturing | 0 | - | F |
| United Precious Metal Refining, Inc. NY | Manufacturing | 1 | $102,856 | A |
| United Pride Dairy LLC WI | Agriculture & Forestry | 0 | - | F |
| United Producers, Inc. KY | Wholesale Trade | 0 | - | F |
| United Professional Staffing, LLC IL | Administrative & Waste Services | 0 | - | F |
| United Pulse Trading Inc ND | Wholesale Trade | 0 | - | F |
| United Record Pressing TN | - | 0 | - | - |
| United Recovery systems AZ | - | 0 | - | - |
| United Recovery Systems KY | - | 0 | - | - |
| United Refining Company PA | Manufacturing | 0 | - | D |
| United Refrigeration Inc. PA | Wholesale Trade | 0 | - | A |
| United Regional Health Care System TX | Healthcare & Social Assistance | 0 | - | A |
| United Regional Health Care Systems TX | Healthcare & Social Assistance | 0 | - | C |
| United Rehab Solutions LLC MI | Healthcare & Social Assistance | 1 | $89,440 | - |