| Commerce Fabric, Inc. CA | - | 1 | $203,900 | - |
| Commerce Park PA | Manufacturing | 0 | - | C |
| Commerce.com US, Inc. TX | Information & Media | 4 | $211,198 | - |
| Commerce.com US, Inc. TX | - | 6 | $141,088 | - |
| Commercecx, INC. NC | Professional & Technical Services | 4 | $97,868 | - |
| Commercial Aircraft Painting Services L OR | - | 0 | - | - |
| Commercial Casework Inc. CA | - | 0 | - | - |
| Commercial Cleaning Corp. NJ | Administrative & Waste Services | 0 | - | F |
| Commercial Cleaning Systems Holdings LLC AZ | Administrative & Waste Services | 0 | - | F |
| Commercial Cleaning Systems Holdings LLC CA | Administrative & Waste Services | 0 | - | F |
| Commercial Contracting Corporation MI | Construction | 0 | - | C |
| Commercial Coolants Inc dba Design Air Systems TX | Construction | 0 | - | F |
| Commercial Custom Seating & Upholstery CA | Manufacturing | 0 | - | F |
| Commercial Industrial Corp FL | Construction | 0 | - | A |
| Commercial Lending Advisors NY | Professional & Technical Services | 1 | $59,051 | - |
| Commercial Lumber and Pallet CA | Manufacturing | 0 | - | F |
| Commercial Metal Forming OH | Manufacturing | 0 | - | F |
| Commercial Metals Company AL | Manufacturing | 0 | - | D |
| Commercial Metals Company AZ | Manufacturing | 0 | - | A |
| Commercial Metals Company CA | Construction | 0 | - | B |
| Commercial Metals Company FL | Manufacturing | 0 | - | B |
| Commercial Metals Company GA | Manufacturing | 0 | - | F |
| Commercial Metals Company NJ | Manufacturing | 0 | - | F |
| Commercial Metals Company SC | Manufacturing | 0 | - | D |
| Commercial Metals Company TN | Manufacturing | 0 | - | F |
| Commercial Metals Company TX | Wholesale Trade | 0 | - | A |
| Commercial Plastics - Lakeville 2021 MN | - | 0 | - | - |
| Commercial Plumbing and Heating, Inc. MN | Construction | 0 | - | F |
| Commercial Residential Aluminum FL | Construction | 0 | - | F |
| Commercial Roofers, Inc. NV | Construction | 0 | - | F |
| Commercial Roofing & Waterproofing Hawaii, Inc. HI | Construction | 0 | - | F |
| Commercial Roofing Systems, INC TX | Construction | 0 | - | F |
| Commercial Service of Bloomington, Inc. IN | Construction | 0 | - | F |
| Commercial Sewing, INC. CT | Manufacturing | 1 | $86,100 | - |
| Commercial Specialty Truck Holdings, LLC KY | Manufacturing | 0 | - | F |
| Commercial Tire ID | Retail Trade | 0 | - | F |
| Commercial Tool & Die, Inc. MI | Manufacturing | 0 | - | D |
| Commercial Trade Source IN | Construction | 0 | - | D |
| Commercial Trailer Leasing, Inc. NJ | Real Estate | 0 | - | F |
| Commercial Turf Products OH | - | 0 | - | - |
| Commercial Vehicle Group OH | - | 0 | - | - |
| Commercial Vehicle Group IA | - | 0 | - | - |
| Commercial Vehicle Group NC | - | 0 | - | - |
| Commercial Vehicle Group WA | - | 0 | - | - |
| Commercial Vehicle Group Inc. OR | - | 0 | - | - |
| Commercial Vehicle Group, Inc AL | - | 0 | - | - |
| Commercial Vehicle Group, Inc. MD | - | 0 | - | - |
| Commercial Warehouse & Cartage, Inc. TN | - | 0 | - | - |
| Commerx US, Inc. AZ | Professional & Technical Services | 2 | $126,000 | - |
| Commerzbank AG - New York Branch NY | Finance & Insurance | 2 | $357,240 | - |