| Valley Baptist Med. Ctr. - Harlingen TX | Healthcare & Social Assistance | 0 | - | F |
| Valley Bible Church of Lancaster CA | Other Services | 1 | $68,390 | - |
| Valley Bowl NE | - | 0 | - | - |
| Valley Box CO INC CA | Manufacturing | 0 | - | F |
| Valley CAPS CA | - | 0 | - | - |
| Valley Care and Rehab MN | Healthcare & Social Assistance | 0 | - | F |
| Valley Children's Hospital CA | - | 1 | $134,659 | - |
| Valley Children's Primary Care Group, INC. CA | Healthcare & Social Assistance | 3 | $240,952 | - |
| Valley Children's Specialty Medical Group, INC. CA | Healthcare & Social Assistance | 2 | $475,900 | - |
| Valley Children's Specialty Medical Group, Inc. CA | - | 7 | $316,455 | - |
| Valley Cities Counseling and Consultation - Outpatient WA | Healthcare & Social Assistance | 0 | - | A |
| Valley Citizens' Foundation for Health Care, Inc. CO | Healthcare & Social Assistance | 2 | $70,720 | - |
| Valley City Linen MI | Other Services | 0 | - | D |
| Valley City State University ND | Educational Services | 5 | $68,733 | - |
| Valley Community Services PA | Healthcare & Social Assistance | 0 | - | A |
| Valley Comprehensive Community Mental Health Center, Inc. WV | - | 1 | $330,000 | - |
| Valley Coop Oil Mill TX | Manufacturing | 0 | - | F |
| Valley County Hospital NE | Healthcare & Social Assistance | 2 | $56,181 | - |
| Valley Crest (Estate Gardens) CA | - | 0 | - | - |
| Valley Distributors, Inc ME | Wholesale Trade | 0 | - | F |
| Valley Electric Company of Mt. Vernon, Inc. WA | Construction | 0 | - | C |
| Valley Fab Corp OR | Manufacturing | 2 | - | D |
| Valley Falls Terrace SC | Healthcare & Social Assistance | 0 | - | - |
| Valley Farm Management, Inc CA | Agriculture & Forestry | 0 | - | F |
| Valley Fine Foods CA | - | 0 | - | - |
| Valley Fine Foods NC | - | 0 | - | - |
| Valley Forge Casino Resort PA | - | 0 | - | - |
| Valley Forge Convention Center Partners LLC PA | Accommodation & Food Services | 0 | - | F |
| Valley Forge Medical Center & Hospital PA | Healthcare & Social Assistance | 0 | - | A |
| Valley Fresh Foods, INC. WA | Agriculture & Forestry | 0 | - | F |
| Valley Fresh, Inc. CA | - | 0 | - | - |
| Valley Fruit III, LLC WA | - | 0 | - | - |
| Valley Health Services, Inc NY | Healthcare & Social Assistance | 0 | - | F |
| Valley Health System VA | Healthcare & Social Assistance | 9 | $425,000 | F |
| Valley Health System WV | Healthcare & Social Assistance | 0 | - | F |
| Valley Health System, LLC d/b/a Valley Hospital Medical Center NV | Healthcare & Social Assistance | 1 | $98,426 | - |
| Valley Health Team Inc CA | Healthcare & Social Assistance | 1 | $230,000 | B |
| Valley Heart Associates CA | - | 0 | - | - |
| Valley Ho Hotels aka Kings Inn CA | - | 0 | - | - |
| Valley Hospitality GA | Accommodation & Food Services | 0 | - | F |
| Valley House Rehabilitation Center/Santa Clara Post Acute CA | Healthcare & Social Assistance | 0 | - | F |
| Valley Industries, LLP MN | Wholesale Trade | 0 | - | C |
| Valley International Cold Storage TX | Transportation & Warehousing | 0 | - | A |
| Valley Iron Works CA | Construction | 0 | - | - |
| Valley Joist LLC AL | Manufacturing | 0 | - | F |
| Valley Joist LLC NV | Manufacturing | 0 | - | F |
| Valley Machining Company IA | Manufacturing | 0 | - | F |
| Valley Markets Inc ND | Retail Trade | 0 | - | A |
| Valley Markets Inc. MN | Retail Trade | 0 | - | B |
| Valley Meats LLC IL | Wholesale Trade | 0 | - | F |