| Costco Wholesale OR | Retail Trade | 0 | - | F |
| Costco Wholesale PA | Retail Trade | 0 | - | D |
| Costco Wholesale PR | Retail Trade | 0 | - | D |
| Costco Wholesale SC | Retail Trade | 0 | - | D |
| Costco Wholesale SD | Retail Trade | 0 | - | D |
| Costco Wholesale TN | Retail Trade | 0 | - | C |
| Costco Wholesale TX | Retail Trade | 0 | - | C |
| Costco Wholesale UT | Retail Trade | 0 | - | D |
| Costco Wholesale VA | Retail Trade | 0 | - | C |
| Costco Wholesale VT | Retail Trade | 0 | - | C |
| Costco Wholesale WI | Retail Trade | 0 | - | D |
| Costco Wholesale Corporation WA | Retail Trade | 128 | $150,400 | D |
| Costen Floors, Inc. VA | Construction | 0 | - | F |
| Costex Tractor Parts FL | Wholesale Trade | 0 | - | A |
| Costikyan, Inc. NY | - | 0 | - | - |
| CoStrategix LTD OH | Professional & Technical Services | 3 | $110,000 | - |
| Costume Armour, Inc. NY | - | 0 | - | - |
| Cota & Cota INC VT | Retail Trade | 0 | - | D |
| Cotb LLC SC | Accommodation & Food Services | 0 | - | F |
| Cote Family Destinations MN | Accommodation & Food Services | 0 | - | F |
| Cote West Limited Partnership dba Tavern CA | - | 0 | - | - |
| Coteccons Construction Inc. CA | Construction | 1 | $71,968 | - |
| Coterie Applications, Inc. WI | - | 1 | $180,044 | - |
| Coterie Baby, Inc. NY | Manufacturing | 3 | $218,333 | - |
| Coterra Energy Inc. TX | Mining & Extraction | 1 | $143,000 | A |
| Cotiviti, Inc. UT | Professional & Technical Services | 105 | $138,900 | - |
| Cotmac Electronics INC. MI | - | 1 | $120,000 | - |
| Coto de Caza Golf & Racquet Club CA | Arts & Entertainment | 0 | - | F |
| Cots CA | Healthcare & Social Assistance | 0 | - | - |
| Cottage Grove Place IA | Healthcare & Social Assistance | 1 | $74,880 | F |
| Cottage Health CA | Healthcare & Social Assistance | 0 | - | F |
| Cottage Hill Nursery AL | Agriculture & Forestry | 0 | - | A |
| Cottage Hospital NH | Healthcare & Social Assistance | 0 | - | D |
| Cottage Technologies, Inc. CA | Professional & Technical Services | 2 | $139,360 | - |
| Cottens', Inc. MN | Retail Trade | 0 | - | A |
| Cottesmore Of Life Care WA | Healthcare & Social Assistance | 0 | - | - |
| Cotti Supply Chain LLC DE | - | 1 | $70,200 | - |
| Cottle Carr Yaw Architects, Ltd. CO | Professional & Technical Services | 1 | $90,000 | - |
| Cotton Fontana Architects, Inc. CA | - | 1 | $85,000 | - |
| Cotton On La Mirada Distribution Center CA | - | 0 | - | - |
| Cotton Tops Enterprises, Inc. dba Sport Clips Haircuts CA | - | 0 | - | - |
| Cottonwood NE | - | 0 | - | - |
| Cottonwood & Jackson Cos MN | Educational Services | 0 | - | D |
| Cottonwood Creek Healthcare Community TX | - | 0 | - | - |
| Cottonwood Treatment Center UT | - | 0 | - | - |
| Cottrell, Inc. GA | Manufacturing | 0 | - | C |
| Cotulla Independent School District TX | Educational Services | 1 | $97,180 | - |
| Coty US LLC NY | Retail Trade | 3 | $141,336 | - |
| Couch & Associates Inc CA | - | 1 | $130,000 | - |
| Couch Distributing Company Inc. CA | - | 0 | - | - |