| Abby Vans Inc. WI | Transportation & Warehousing | 0 | — | D |
| Abbyland Pork Pack, Inc. WI | Manufacturing | 0 | — | D |
| Abbyland Trucking, Inc WI | Transportation & Warehousing | 0 | — | F |
| Abbyson CA | Wholesale Trade | 0 | — | D |
| ABC Employment Holdings LLC dba MS Companies LLC IN | Administrative & Waste Services | 0 | — | C |
| ABC Employment Holdings LLC dba MS Companies LLC OH | Administrative & Waste Services | 0 | — | A |
| ABC 123 Child Enrichment Center MN | Healthcare & Social Assistance | 0 | — | F |
| ABC AUTO PARTS SALES INC IL | Retail Trade | 0 | — | F |
| ABC AUTO PARTS & SALES, INC. IL | Retail Trade | 0 | — | D |
| ABC Automotive Inc. KY | Manufacturing | 0 | — | A |
| ABC Autos Inc FL | Retail Trade | 0 | — | A |
| ABC BENSALEM HOSPITALITY LLC PA | Accommodation & Food Services | 1 | $64,210 | — |
| ABC BORING MI | Manufacturing | 0 | — | F |
| ABC Bus Companies CA | Transportation & Warehousing | 0 | — | D |
| ABC Bus Companies FL | Wholesale Trade | 0 | — | C |
| ABC Bus Companies MN | Other Services | 0 | — | F |
| ABC Carpet Co. Inc. NY | — | 0 | — | — |
| ABC Coating Company, Inc MN | Manufacturing | 0 | — | F |
| ABC Coke AL | Manufacturing | 0 | — | F |
| ABC Companies IN | — | 0 | — | — |
| ABC Compounding GA | Manufacturing | 0 | — | D |
| ABC Compounding Co., Inc TX | Manufacturing | 0 | — | F |
| ABC Connect Logistics, Inc. CA | Transportation & Warehousing | 0 | — | A |
| ABC Construction Company, Inc PA | Construction | 0 | — | F |
| ABC Cutting Contractors IN | Construction | 0 | — | C |
| ABC ELECTRIC CO NE | Construction | 0 | — | A |
| ABC Employment Holdings AL | Administrative & Waste Services | 0 | — | C |
| ABC Employment Holdings KY | Administrative & Waste Services | 0 | — | D |
| ABC Employment Holdings TN | Administrative & Waste Services | 0 | — | D |
| ABC Express Delivery Service, Inc. NH | — | 0 | — | — |
| ABC Express Delivery, Inc, MA | — | 0 | — | — |
| ABC Express Delivery, Inc. MA | — | 0 | — | — |
| ABC Express Delivery, Inc.* CT | — | 0 | — | — |
| ABC Family Dental Basswood PLLC TX | Healthcare & Social Assistance | 1 | $175,053 | — |
| ABC Fitness Solutions LLC TX | Professional & Technical Services | 1 | $5,980,000 | — |
| ABC Group Sales & Engineering Inc. MI | — | 0 | — | — |
| ABC Home & Commercial Services FL | Administrative & Waste Services | 0 | — | F |
| ABC Home & Commercial Services TX | Administrative & Waste Services | 0 | — | F |
| ABC Home and Commercial Services of DFW TX | Administrative & Waste Services | 0 | — | F |
| ABC Home Furnishings NY | — | 0 | — | — |
| ABC Humane Wildlife Control & Prevention Inc. DBA Landmark Pest Management IL | Agriculture & Forestry | 0 | — | B |
| ABC Hyundai NV | Retail Trade | 0 | — | A |
| ABC Industries CO | Manufacturing | 0 | — | A |
| ABC Industries IN | Manufacturing | 0 | — | A |
| ABC INFORMATION TECHNOLOGY GROUP LLC FL | Professional & Technical Services | 2 | $84,100 | — |
| ABC INOAC Exterior Systems TN | Manufacturing | 0 | — | B |
| ABC INOAC Exterior Systems, LLC. OH | Manufacturing | 0 | — | C |
| ABC Legal Services, LLC WA | Professional & Technical Services | 1 | $96,633 | — |
| ABC Liovin Drilling, Inc. CA | Construction | 0 | — | A |
| ABC Liquors ABC Fine Wine & Spirits FL | Retail Trade | 0 | — | D |