| Viking Tool And Gage Inc PA | Manufacturing | 0 | — | F |
| Viking Trucking Inc OH | Transportation & Warehousing | 0 | — | A |
| Viking Utility Services, Inc. FL | Construction | 0 | — | D |
| Viking Veterinary Hospital, LLC ID | Professional & Technical Services | 0 | — | F |
| Viking Waterbeds, Inc MN | Manufacturing | 0 | — | A |
| Viking Yacht Company Inc. NJ | Manufacturing | 0 | — | F |
| Viking-Cives Midwest MO | Manufacturing | 0 | — | A |
| Viking1 TN | Construction | 0 | — | A |
| Vila & Son Landscaping Corp. FL | — | 0 | — | — |
| Vilhauer Enterprises LLC TX | Construction | 0 | — | C |
| Villa and Windosr Park IL | Healthcare & Social Assistance | 0 | — | A |
| Villa at Riverstone TX | Healthcare & Social Assistance | 0 | — | A |
| Villa Crest Nursing and Retirement Center NH | Healthcare & Social Assistance | 0 | — | F |
| Villa Esperanza Services CA | Healthcare & Social Assistance | 0 | — | F |
| Villa Financial Services IL | Healthcare & Social Assistance | 0 | — | A |
| Villa Franciscan FL | Real Estate | 0 | — | A |
| Villa Furniture Manufacturing Company CA | Manufacturing | 0 | — | F |
| Villa Haven Health & Rehab TX | Healthcare & Social Assistance | 0 | — | F |
| Villa Health Care Center Ltd. Co. d/b/a The Villa at Mountain View TX | Healthcare & Social Assistance | 0 | — | F |
| Villa Healthcare MI | Healthcare & Social Assistance | 0 | — | F |
| Villa Healthcare OH | Healthcare & Social Assistance | 0 | — | F |
| Villa Hills Electric LLC KY | Construction | 0 | — | F |
| Villa Hills Fire Department IL | Public Administration | 0 | — | A |
| Villa Lighting Supply Inc. MO | Wholesale Trade | 0 | — | A |
| Villa Madonna Inc. FL | Real Estate | 0 | — | A |
| Villa Maria ND | Healthcare & Social Assistance | 0 | — | F |
| Villa Maria Nursing & Rehabilitation CT | Healthcare & Social Assistance | 0 | — | F |
| Villa Marin Homeowners' Association CA | Healthcare & Social Assistance | 0 | — | F |
| Villa Montana Inc OR | Accommodation & Food Services | 0 | — | F |
| Villa Park Orchards Association CA | Agriculture & Forestry | 0 | — | F |
| Villa Park Trucking, Inc CA | Transportation & Warehousing | 0 | — | F |
| Villa Pines Living Center WI | Healthcare & Social Assistance | 0 | — | F |
| Villa Regina FL | Real Estate | 0 | — | A |
| Villa Rosa Nursing and Rehab MD | Healthcare & Social Assistance | 0 | — | F |
| VILLA ROSA NURSING AND REHAB CENTER MD | Healthcare & Social Assistance | 0 | — | F |
| Villa Rose HI | Agriculture & Forestry | 0 | — | B |
| Villa Scalabrini Retirement Center and Special Care Unit CA | Healthcare & Social Assistance | 0 | — | A |
| Villa St. Francis KS | Healthcare & Social Assistance | 0 | — | F |
| Villa St. Francis Catholic Care Center Inc. KS | Healthcare & Social Assistance | 0 | — | F |
| Villa St. Vincent MN | Healthcare & Social Assistance | 0 | — | F |
| Villa Transport LP CA | Transportation & Warehousing | 0 | — | D |
| Villa Vincente FL | Real Estate | 0 | — | A |
| Villadco, Inc. NY | — | 0 | — | — |
| Village Acquisition i,LLC NY | Healthcare & Social Assistance | 0 | — | A |
| Village Animal Hospital NY | Professional & Technical Services | 0 | — | A |
| Village Associates WI | Manufacturing | 0 | — | A |
| Village at Baytown, L.P. TX | Real Estate | 0 | — | A |
| VILLAGE AT THE FALLS WI | Healthcare & Social Assistance | 0 | — | A |
| Village Athletic LLC NY | Arts & Entertainment | 1 | $75,000 | — |
| Village Care Plus Inc. NY | — | 0 | — | — |