| BorgWarner Dixon LLC IL | Manufacturing | 6 | $78,208 | A |
| BorgWarner Emissions Systems of Michigan, Inc. MI | - | 3 | $127,379 | - |
| Borgwarner Inc. IN | Manufacturing | 0 | - | B |
| BorgWarner Ithaca LLC MI | Manufacturing | 1 | $118,934 | - |
| BorgWarner Ithaca LLC NY | Manufacturing | 0 | - | D |
| BorgWarner Morse TEC NY | - | 0 | - | - |
| BorgWarner Morse TEC/Powdered Metal Operation (PMO) NY | - | 0 | - | - |
| BorgWarner Noblesville LLC IN | Manufacturing | 16 | $112,778 | - |
| BorgWarner PDS IN | - | 0 | - | - |
| BorgWarner PDS (USA) Inc. MI | Manufacturing | 54 | $117,083 | - |
| BorgWarner PDS Revised IN | - | 0 | - | - |
| BorgWarner Transmission Products, LLC MI | Manufacturing | 5 | $106,993 | - |
| BorgWarner, Inc. MI | - | 1 | $179,837 | - |
| Boricua Delivery LLC PA | Transportation & Warehousing | 0 | - | C |
| Boriken Neighborhood Health Center, East Harlem Council for Human Services, Inc. NY | - | 0 | - | - |
| Borla Performance Industries TN | Manufacturing | 0 | - | F |
| Born Licensing, Inc. IL | Professional & Technical Services | 1 | $105,000 | - |
| BornSafe Logistics LLC CA | Transportation & Warehousing | 0 | - | F |
| Bornstein WA | - | 0 | - | - |
| Bornstein Seafood OR | Manufacturing | 0 | - | F |
| Bornstein Seafoods Inc - Newport Facility OR | - | 0 | - | - |
| Boro Sawmill & Timber Co., Inc. NJ | - | 1 | $82,139 | - |
| Boro Wide Buses, Inc. NY | - | 0 | - | - |
| Boroda Holm APC CA | Professional & Technical Services | 1 | $65,000 | - |
| Borough of Highland Park NJ | Healthcare & Social Assistance | 0 | - | F |
| Borough of Spotswood NJ | Public Administration | 0 | - | B |
| Borough of State College PA | - | 1 | $55,645 | - |
| Borr Drilling Limited-Paragon Offshore Limited TX | - | 0 | - | - |
| Borrego Community Health Foundation CA | - | 0 | - | - |
| Borrego Energy, LLC CA | Construction | 0 | - | C |
| Borrego Ranch And Spa CA | - | 0 | - | - |
| Borrego Solar Systems, Inc. CA | Construction | 0 | - | C |
| Borrell Electric CO., INC. FL | Construction | 0 | - | F |
| Borroughs LLC MI | Manufacturing | 0 | - | F |
| BorrowWorks, LLC TX | Information & Media | 3 | $121,541 | - |
| Borton & Sons, Inc WA | Agriculture & Forestry | 0 | - | F |
| Bortz Health Care MI | - | 0 | - | - |
| Borusan Berg Pipe FL | Manufacturing | 0 | - | F |
| Borusan Mannesmann Pipe U.S., Inc. TX | - | 0 | - | - |
| Borusan Pipe U.S., Inc. TX | Manufacturing | 2 | $112,000 | - |
| Borza INC TX | Professional & Technical Services | 2 | $96,460 | - |
| Bos Dairy, LLC IN | Agriculture & Forestry | 0 | - | F |
| Bos Flowers & Orchids Inc. CA | - | 1 | $66,000 | - |
| BOS Framework, Inc. TN | Professional & Technical Services | 1 | $132,000 | - |
| Bosal Industries MI | - | 0 | - | - |
| Bosch SC | - | 0 | - | - |
| Bosch Automotive Service Solutions Inc. CA | - | 0 | - | - |
| Bosch Automotive Service Solutions, LLC MI | - | 4 | $134,239 | - |
| Bosch Brake Components LLC MI | Manufacturing | 2 | $145,311 | - |
| Bosch Emissions Systems US (BESU) MI | - | 0 | - | - |