| San Jose, CA | MERIWEST CREDIT UNION | 222 | 11 | $108,587 |
| Vallejo, CA | MEYER CORPORATION | 353 | 8 | — |
| Miami Beach, FL | MIAMI CITY BALLET | 105 | 2 | $5,011 |
| Southern Pines, NC | MID PINES DEVELOPMENT GROUP | 83 | 1 | — |
| Lexington, KY | MIDDLEGROUND MANAGEMENT | 165 | 1 | $19,089 |
| Minneola, FL | MINNEOLA CHARTER SCHOOL | 171 | 12 | $35,745 |
| Rockville Centre, NY | MOLLOY UNIVERSITY | 345 | 7 | $21,607 |
| Columbus, MT | MONTANA SILVERSMITHS, INC. | 148 | 2 | $26,971 |
| Bethlehem, PA | MORAVIAN UNIVERSITY | 456 | 4 | $40,182 |
| Fort Worth, TX | MOREGROUP HOLDINGS, INC. | 616 | 3 | $86,299 |
| Mount Vernon, OH | MOUNT VERNON NAZARENE UNIVERSITY | 302 | 5 | $25,820 |
| Aspen, CO | MOUNTAIN TEMP SERVICES, LLC | 121 | 5 | $815 |
| Allentown, PA | MUHLENBERG COLLEGE | 525 | 5 | $18,016 |
| Fort Worth, TX | MUSTANG EXTREME ENVIRONMENTAL SERVICES, LLC | 252 | 3 | $29,556 |
| Oshkosh, WI | MUZA METAL PRODUCTS, LLC. | 153 | 5 | $10,691 |
| Mclean, VA | NATIONAL CAPITOL CONTRACTING, LLC | 168 | 5 | $17,151 |
| Waterbury, CT | NATIONAL INTEGRATED INDUSTRIES INC | 192 | 2 | $3,054 |
| Miami, FL | NATIONAL SPINE AND PAIN CENTERS, LLC | 697 | 10 | $13,022 |
| Plantation, FL | NATIONSBENEFITS LLC | 749 | 10 | $325,650 |
| Denmark, WI | NATURAL BEAUTY GROWERS, LLC | 163 | 3 | $17,698 |
| Kissimmee, FL | NDM INVESTMENTS PAYROLL LLC | 0 | 5 | $12,770 |
| East Boston, MA | NEIGHBORHEALTH CORPORATION | 1,149 | 9 | $1,127 |
| City Of Industry, CA | NELSON NAME PLATE COMPANY (DBA NELSON MILLER GROUP) | 173 | 5 | $73,272 |
| Neenah, WI | NERCON ENG. & MFG., INC. | 110 | 4 | $12,340 |
| Neenah, WI | NEUROSCIENCE GROUP OF NE WISCONSIN SC | 173 | 5 | $65,613 |
| New York, NY | NEW YORK CITY BALLET, INC. | 226 | 2 | $186,158 |
| New York, NY | NEW YORK CITY TOURISM AND CONVENTION, INC | 201 | 3 | $98,316 |
| New York, NY | NEW YORK SHAKESPEARE FESTIVAL | 154 | 2 | $89,384 |
| New York, NY | NEW-YORK HISTORICAL SOCIETY | 157 | 4 | $810 |
| Wauseon, OH | NOFZIGER DOOR INTERNATIONAL, INC. SUBSIDIARY | 435 | 3 | $31,760 |
| Cincinnati, OH | NORTH AMERICAN PROPERTIES LLC | 262 | 2 | $14,293 |
| Boston, MA | NORTH COAST SEA-FOODS CORPORATION | 339 | 7 | $32,315 |
| Anchorage, AK | NORTHRIM BANK | 474 | 4 | $69,669 |
| Santa Rosa, CA | NORTHWEST GENERAL ENGINEERING | 235 | 3 | $51,245 |
| Midland, MI | NORTHWOOD UNIVERSITY | 360 | 5 | $2,427 |
| Worcester, MA | NOTRE DAME HEALTH CARE CENTER, INC. | 279 | 7 | $6,567 |
| Alpharetta, GA | NOX HEALTH GROUP | 230 | 8 | $53,463 |
| Boca Raton, FL | NQM FUNDING LLC | 160 | 4 | $39,704 |
| Farmington Hills, MI | NW AUTOMOTIVE GROUP, LLC | 467 | 4 | $34,733 |
| Exeter, RI | NWN CORPORATION | 1,067 | 4 | $2,093 |
| Racine, WI | O & H DANISH BAKERY, INC. | 202 | 1 | $1,463 |
| Union, NJ | O. BERK COMPANY, L.L.C. | 101 | 5 | $9,645 |
| Oberlin, OH | OBERLIN COLLEGE AND CONSERVATORY | 863 | 6 | $36,501 |
| Key Largo, FL | OCEAN REEF COMMUNITY ASSOCIATION, INC. | 178 | 2 | $27,192 |
| Exton, PA | OMEGA FLEX, INC. | 155 | 3 | $127,903 |
| Atlanta, GA | ONPAY MANAGEMENT COMPANY, LLC | 125 | 2 | $2,622 |
| Stamford, CT | ONS MSO, LLC DBA SPIRE ORTHOPEDIC PARTNERS | 1,149 | 6 | $9,292 |
| Braintree, MA | OOFOS, INC. | 105 | 8 | $15,816 |
| Yardley, PA | OPTINOSE US INC. | 130 | 3 | $33,888 |
| Marlborough, MA | OPTOS INCORPORATED | 262 | 7 | $63,981 |
| Miami, FL | OPUSCARE MANAGEMENT LLC | 421 | 8 | $23,312 |
| Rochelle Park, NJ | ORBCOMM LLC | 227 | 6 | $15 |
| Cary, NC | ORION ICS, LLC | 91 | 1 | $12,093 |
| West Palm Beach, FL | ORLANDO REHABILITATION GROUP | 435 | 6 | $19,197 |
| Des Plaines, IL | ORTHODONTIC EXPERTS MANAGEMENT, LLC | 220 | 6 | $40,019 |
| Gainesville, FL | ORTHOPEDIC CARE PARTNERS MANAGEMENT, LLC | 591 | 16 | $1,494 |
| Warwick, RI | ORTHOPEDICS RHODE ISLAND, INC. | 413 | 10 | $156,078 |
| New York, NY | OSCAR DE LA RENTA, LLC | 117 | 9 | $8,063 |
| Milwaukee, WI | OUTREACH COMMUNITY HEALTH CENTERS, INC. | 164 | 2 | $19,564 |
| Bedford, MA | OXFORD BIOMEDICA (US), LLC | 129 | 5 | $6,793 |
| Westbury, NY | P & L DEVELOPMENT, LLC | 1,652 | 8 | $3,040 |
| Morgan Hill, CA | PACIFIC STATES INDUSTRIES, INC. | 222 | 6 | $24,300 |
| Hinesville, GA | PADRICK ENTERPRISES INC | 11 | 1 | $5,237 |
| Paducah, KY | PAIN MANAGEMENT CENTERS OF AMERICA | 181 | 4 | $12,812 |
| Kenosha, WI | PALMEN MOTORS, INC. | 237 | 6 | $5,178 |
| North Charleston, SC | PALMETTO MOON | 103 | 8 | $27,953 |
| Marion, KY | PAR 4 PLASTICS, INC. | 158 | 4 | $867 |
| Dublin, CA | PATELCO CREDIT UNION | 774 | 7 | $379,618 |
| Bristol, PA | PENNCO INSTITUTES, INC. | 144 | 4 | $8,321 |
| Corona, CA | PEPPERMINT RIDGE | 106 | 3 | $35,476 |
| Pleasanton, CA | PERFORMANT FINANCIAL CORPORATION | 965 | 10 | $235,195 |
| New York, NY | PERKINS EASTMAN ARCHITECTS, D.P.C. | 740 | 10 | $91 |
| Lake Success, NY | PERSONAL TOUCH HOLDING CORPORATION | 336 | 16 | $70,399 |
| Petaluma, CA | PETALUMA HEALTH CENTER | 500 | 8 | $66,880 |
| Larkspur, CA | PHOENIX AMERICAN INCORPORATED | 68 | 4 | $11,723 |
| Wickliffe, KY | PHOENIX PAPER WICKLIFFE LLC | 286 | 6 | $101,378 |
| Findlay, OH | PIECO INC. | 300 | 2 | $8,156 |
| Alpharetta, GA | PIEPER O'BRIEN HERR ARCHITECTS | 20 | 2 | $13,526 |
| Asheville, NC | PINE GATE RENEWABLES, LLC | 1,085 | 2 | — |
| Fort Payne, AL | PLASMAN CORP LLC | 975 | 4 | $69,108 |
| Elkhart Lake, WI | PLYCO CORPORATION | 170 | 5 | $4,150 |
| Somerville, MA | PODIMETRICS | 209 | 3 | $608 |
| Weehawken, NJ | PORT IMPERIAL FERRY CORP | 250 | 4 | $1,195 |
| Elk Grove Village, IL | PORTE BROWN LLC | 286 | 5 | $108,883 |
| Atlanta, GA | POSITIVE IMPACT HEALTH CENTERS, INC. | 260 | 3 | $295,947 |
| Waterbury, CT | POST UNIVERSITY INC | 992 | 4 | $62,578 |
| Boston, MA | PRAXIS PRECISION MEDICINES, INC. | 102 | 4 | $49,898 |
| Hopkins, MN | PRECISION PARTS, USA | 103 | 2 | $92,163 |
| Defiance, OH | PREMIER FINANCIAL CORP. | 800 | 10 | $28,992 |
| Edmond, OK | PREMIER PARKS, LLC | 355 | 7 | $176,571 |
| Cambridge, MA | PRESIDENT & FELLOWS OF HARVARD COLLEGE HARVARD HUMAN RESOURCES, BENEFI | 23,955 | 17 | $74,741 |
| Clinton, NC | PRESTAGE FARMS, INC. | 2,783 | 4 | $73,543 |
| Appleton, WI | PRIMARY CARE ASSOCIATES OF APPLETON LTD | 155 | 4 | $41,039 |
| Overland Park, KS | PRIME CAPITAL INVESTMENT ADVISORS, LLC | 176 | 5 | $7,432 |
| Hollywood, FL | PRIME GENERAL LLC WELFARE BENEFIT PLAN | 186 | 7 | $168 |
| Columbus, OH | PRIME HR SERVICE CORP | 2,501 | 2 | $22,689 |
| Roslyn, NY | PRIMMA, LLC | 170 | 8 | $21 |
| Los Angeles, CA | PROFESSIONAL SECURITY CONSULTANTS | 280 | 2 | $127,644 |
| St. Charles, MO | PROPPER INTERNATIONAL SALES, INC. | 152 | 4 | $66,831 |
| Cuyahoga Falls, OH | PROSPECT MOLD INC | 115 | 9 | $1,129 |
| Orange, CA | PROSPERA HOTELS, LLC | 284 | 5 | $73,245 |
| Tiffin, OH | PT SERVICES REHABILITATION INC | 168 | 1 | $4,688 |
| Alexandria, VA | PURPLE STRATEGIES, LLC | 124 | 4 | $5,238 |
| Rice Lake, WI | PUSH INCORPORATED | 212 | 7 | $5,666 |
| Baton Rouge, LA | PVI HOLDINGS, INC. | 1,035 | 3 | — |
| Alpharetta, GA | PYRAMID CONSULTING INC. | 880 | 13 | $121,322 |
| Auburn, MA | R.H. WHITE COMPANIES, INC. | 513 | 3 | $49,260 |
| Mentor, OH | RACE WINNING BRANDS | 826 | 4 | $129,432 |
| Ambler, PA | RADIUS HOLDINGS LLC | 1,128 | 3 | $121,677 |
| Winter Garden, FL | REAL CAPITAL PARTNERS LP | 295 | 4 | $22,878 |
| Oakland, NJ | REED AUTISM SERVICES, INC. | 170 | 4 | $60,800 |
| Vancouver, WA | RESIDE RESIDENTIAL CARE | 163 | 2 | $14,125 |
| Fayetteville, GA | RESJ PC | 28 | 1 | $13,200 |
| Boston, MA | RHYTHM PHARMACEUTICALS, INC. | 188 | 3 | $11,291 |
| Carson, CA | ROADEX AMERICA, INC. | 128 | 4 | $48,518 |
| Cincinnati, OH | ROBBINS, INC. | 179 | 8 | $10,967 |
| Bethesda, MD | ROBERT CHARLES LESSER & CO., LLC | 107 | 5 | $13,571 |
| Chelsea, MA | ROCA, INC. | 129 | 5 | $42,827 |
| Holliston, MA | RODENHISER HOME SERVICES, INC. | 141 | 6 | $8,507 |
| Bristol, RI | ROGER WILLIAMS UNIVERSITY | 840 | 13 | $349 |
| Sheldon, IA | ROSENBOOM MACHINE & TOOL, INC. | 625 | 5 | $15,330 |
| New York, NY | ROSENTHAL & ROSENTHAL INC | 189 | 3 | $1,989 |
| New York, NY | ROUNDABOUT THEATRE COMPANY INC | 133 | 5 | $96,456 |
| Hinesville, GA | RTS HOMES, LLC | 8 | 2 | $4,557 |
| Ridgfield, CT | RVNAHEALTH | 209 | 8 | $14,892 |
| Cohoes, NY | S.M. GALLIVAN, LLC | 185 | 1 | $5,675 |
| Jersey City, NJ | SAINT PETER'S UNIVERSITY | 222 | 2 | $23,139 |
| Latrobe, PA | SAINT VINCENT COLLEGE | 366 | 9 | $105,501 |
| San Francisco, CA | SAN FRANCISCO CONSERVATORY OF MUSIC | 132 | 5 | $6,356 |
| San Francisco, CA | SAN FRANCISCO OPERA ASSOCIATION | 257 | 5 | $62,416 |
| Fort Worth, TX | SANARA MEDTECH, INC. | 126 | 1 | — |
| Pflugerville, TX | SANOVA DERMATOLOGY MANAGMENT, INC. | 140 | 3 | — |
| Bronxville, NY | SARAH LAWRENCE COLLEGE | 272 | 7 | $20,933 |
| Nicholasville, KY | SARGENT & GREENLEAF, INC. | 172 | 7 | $70,293 |
| Ukiah, CA | SAVINGS BANK OF MENDOCINO COUNTY | 181 | 3 | $17,847 |
| Redwood City, CA | SB ENERGY DEVCO (US) LLC | 128 | 5 | $211,031 |
| Fall River, WI | SCHUMANN PRINTERS, INC. | 153 | 4 | $41,851 |
| Reston, VA | SENECA RESOURCES, LLC | 165 | 5 | $18,173 |
| West Palm Beach, FL | SENIOR HEALTH PROPERTIES SOUTH INC | 538 | 6 | $22,415 |
| Kannapolis, NC | SENIOR VENTURES & MANAGEMENT | 217 | 2 | — |
| San Ramon, CA | SENSIBA LLP | 377 | 5 | $180,320 |
| Glendale, CA | SENSIS, INC. | 69 | 2 | $43,260 |
| South Orange, NJ | SETON HALL UNIVERSITY | 1,375 | 9 | $5,984 |
| Worcester, MA | SEVEN HILLS FOUNDATION, INC. | 1,898 | 3 | $99,067 |
| Woonsocket, RI | SEVEN HILLS RHODE ISLAND | 231 | 2 | — |
| Janesville, WI | SHINE TECHNOLOGIES, LLC | 258 | 5 | $77,598 |
| Carol Stream, IL | SHIPFUSION INC | 150 | 3 | $39,914 |
| New York, NY | SHOP ARCHITECTS, P.C. | 223 | 5 | $12,994 |
| Columbia, MD | SILVEREDGE GOVERNMENT SOLUTIONS LLC | 219 | 10 | $490 |
| Andrews, SC | SIXAXIS, LLC | 333 | 12 | $35,201 |
| Santa Monica, CA | SKYDANCE MEDIA, LLC | 467 | 4 | $627,098 |
| Duluth, GA | SOUTHEAST CORRECTIONS LLC. | 59 | 1 | $13,709 |
| Winston-salem, NC | SOUTHEAST MECHANICAL LLC | 388 | 2 | $19,681 |
| Savannah, GA | SOUTHERN MOTORS | 154 | 1 | $3,624 |
| Pompano Beach, FL | SOUTHERN SPECIALTIES, INC | 464 | 4 | $9,702 |
| Bryan, OH | SPANGLER CANDY COMPANY | 489 | 3 | $86,137 |
| Boulder, CO | SPECIAL AEROSPACE SERVICES | 149 | 6 | $5,275 |
| Davie, FL | SPRINKLERMATIC FIRE PROTECTION SYSTEMS, LLC | 261 | 9 | $774 |
| Davie, FL | SPRINKLERMATIC FLORIDA, LLC | 125 | 9 | $5,284 |
| St Croix Falls, WI | ST. CROIX REGIONAL MEDICAL CENTER | 417 | 7 | $154 |
| Santa Rosa, CA | ST. FRANCIS WINERY & VINEYARDS | 112 | 4 | $54,867 |
| Sparkill, NY | ST. THOMAS AQUINAS COLLEGE | 223 | 4 | $6,477 |
| Cincinnati, OH | STAFFMARK GROUP, LLC | 13,621 | 11 | $37,846 |
| West Haven, CT | STAR DISTRIBUTORS, INC. | 244 | 6 | $30,694 |
| New York, NY | STARK CARPET CORP. | 738 | 37 | $1,248 |
| Sunrise, FL | STEVEN DOUGLAS ASSOCIATES, INC. | 307 | 9 | — |
| New York, NY | STORAGE DELUXE MGT LLC | 299 | 5 | $47,420 |
| Coraopolis, PA | STRATUS TEAM, LLC | 398 | 3 | $119,538 |
| Golden Valley, MN | SUCCESS COMPUTER CONSULTING, INC. | 200 | 2 | $61,548 |
| Anaheim, CA | SUMMIT INTERCONNECT, INC. | 945 | 3 | $281,031 |
| St Louis, MO | SUNNEN PRODUCTS COMPANY | 348 | 3 | $19,278 |
| Miami, FL | SUPER NICE STS | 832 | 2 | $884 |
| Rockingham, NC | SUPERIOR CRANES, INC. | 454 | 2 | — |
| Paducah, KY | SWIFT & STALEY INC. | 161 | 5 | $485 |
| Wilmington, MA | SYMBOTIC, LLC | 1,662 | 3 | $572 |
| Braintree, MA | SYMMONS INDUSTRIES, INC. | 212 | 4 | $22,012 |
| Rockleigh, NJ | TAKASAGO INTERNATIONAL CORPORATION U.S.A. | 494 | 8 | $34,116 |
| Vienna, VA | TAKE2 CONSULTING, LLC | 873 | 3 | — |
| Chicago, IL | TASC, INC. | 349 | 3 | $8,979 |
| Suwanee, GA | TEAM ONE REPAIR | 24 | 2 | $14,401 |
| Jersey City, NJ | TECHNOGYM USA CORP. | 158 | 8 | $96,102 |
| New York, NY | TEMPOSITIONS, INC. | 124 | 2 | $48,370 |
| Bradenton, FL | TEN-8 FIRE & SAFETY, LLC | 165 | 2 | $1,176 |
| Irvine, CA | TEVORA BUSINESS SOLUTIONS, INC. | 215 | 8 | $155,125 |
| Morrisville, NC | TG THERAPEUTICS, INC. | 318 | 7 | $8,740 |
| Riviera Beach, FL | THE ARC OF PALM BEACH COUNTY | 197 | 3 | $15,996 |
| Springfield, NJ | THE ARC OF UNION COUNTY, INC. | 606 | 9 | $1,044 |
| Albany, NY | THE BUSINESS COUNCIL OF NEW YORK STATE, INC. INSURANCE FUND | 151,182 | 9 | $7,342 |
| Lake Orion, MI | THE COMPLETE COMPANIES | 156 | 3 | $144 |
| New York, NY | THE CULTURAL INSTITUTIONS RETIREMENT SYSTEM | 7,815 | 1 | $64,385 |
| Poughkeepsie, NY | THE DYSON-KISSNER-MORAN CORPORATION | 1,277 | 12 | $39,892 |
| Napoleon, OH | THE GERKEN COMPANIES | 447 | 3 | $11,754 |
| Columbus, OH | THE GRAHAM SCHOOL | 200 | 2 | $12,667 |
| Lomira, WI | THE JOR-MAC COMPANY INC | 141 | 1 | $8,950 |
| Athol, MA | THE L.S. STARRETT COMPANY | 477 | 5 | $16,508 |
| West Palm Beach, FL | THE LORD'S PLACE, INC. | 117 | 5 | $7,675 |
| New York, NY | THE MCKISSACK GROUP | 123 | 4 | $53,343 |
| Jacksonville, FL | THE MEDICAL IMAGING PARTNERSHIP-JAX1, LLC | 203 | 4 | $3,014 |
| New York, NY | THE NEW YORK TIMES COMPANY | 6,291 | 34 | $70,353 |
| Troy, MI | THE ORLANS GROUP | 170 | 2 | $14 |
| New York, NY | THE PACE GALLERY LLC | 224 | 4 | $12,850 |
| Paducah, KY | THE PADUCAH BANK & TRUST COMPANY, INC. | 137 | 4 | $6,716 |
| Philadelphia, PA | THE PENNROSE COMPANIES LLC | 534 | 7 | $21,635 |
| Racine, WI | THE PRAIRIE SCHOOL, INC. | 114 | 1 | $5,412 |
| Saint Petersburg, FL | THE S2 HR SOLUTIONS GROUP 1, LLC | 23,776 | 36 | $1,584 |
| Las Vegas, NV | THE SMITH CENTER FOR THE PERFORMING ARTS | 127 | 5 | $111 |
| St. Louis, MO | THE SPARK AGENCY INC. DBA SWITCH | 111 | 2 | $589 |
| Boston, MA | THE TRUSTEES OF EMMANUEL COLLEGE | 289 | 10 | $21,131 |
| Worcester, MA | THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF CENTRAL MASSACHUSETTS | 130 | 9 | $29,108 |
| Beaverton, MI | THERMOFORMING TECHNOLOGY GROUP LLC | 245 | 7 | — |
| Rice Lake, WI | THOMAS PRECISION MACHINING, INC. | 146 | 4 | $12,607 |
| Ladson, SC | TIGHITCO | 267 | 4 | $198,081 |
| Pasadena, TX | TIMEC OIL AND GAS, INC. | 247 | 6 | $48,930 |
| Compton, CA | TOM MALLOY CORPORATION | 559 | 3 | $61,476 |
| Boca Raton, FL | TORTICITY LLC | 185 | 1 | $104,239 |
| New York, NY | TPG SERVICE GROUP, LLC | 200 | 6 | $119,355 |
| Carson, CA | TRADEMANGO SOLUTIONS US INC. | 147 | 3 | $12,838 |
| Rohnert Park, CA | TRADITIONAL MEDICINALS, INC | 239 | 3 | $86,668 |
| Grain Valley, MO | TRAILSIDE CAMPERS RV SALES, INC. | 35 | 2 | $391 |
| St. Louis, MO | TRI RINSE INC | 198 | 4 | $64,788 |
| Green Bay, WI | TRIPLE P | 138 | 1 | $12,359 |
| Morrow, GA | TRIPLE R PAVING AND CONSTRUCTION | 27 | 1 | $22,757 |
| Miami, FL | TRUE NORTH CLASSICAL ACADEMY | 251 | 12 | $18,493 |
| Philadelphia, PA | TRUE TALENT ADVISORY, LLC | 539 | 2 | $30,834 |
| Worcester, MA | TRUSTEES OF CLARK UNIVERSITY | 696 | 5 | $80,938 |
| New York, NY | TRUSTEES OF COLUMBIA UNIVERSITY C/O BENEFITS DEPARTMENT | 20,459 | 14 | $97,344 |
| Chicago, IL | TRUSTEES OF RESTAURANT & HOSPITALITY ASSOCIATION BENEFIT TR | 3,886 | 1 | $6,124 |
| Philadelphia, PA | TRUSTEES OF THE UNIVERSITY OF PA | 45,969 | 24 | $190,067 |
| Los Angeles, CA | TSC ACQUISITION CORPORATION | 130 | 4 | $263 |
| Austin, TX | TUMBLE 22 HOLDINGS, LLC | 135 | 1 | $3,069 |
| Chandler, AZ | TURBINEAERO, INC. | 146 | 3 | $62 |
| Columbia, SC | TURNER PADGET GRAHAM & LANEY, P.A. | 116 | 4 | — |
| San Diego, CA | TURTLE BEACH CORPORATION | 128 | 5 | $5,579 |
| Boca Raton, FL | TWIN-STAR INTERNATIONAL, INC | 101 | 8 | $43 |
| Lawrenceville, GA | U-TEC CONSTRUCTION, INC. | 240 | 8 | $45,621 |
| Melville, NY | UG ENTERPRISES, INC. | 560 | 26 | $60,844 |
| Newark, DE | UNITED COCOA PROCESSOR, INC. | 63 | 3 | $6,766 |
| Portland, OR | UNITED EMPLOYERS ASSOCIATION | 1,105 | 45 | $795 |
| Irvine, CA | UNITED FLOW TECHNOLOGIES INTERMEDIATE HOLDCO II, LLC | 628 | 4 | $1 |
| Pittsburgh, PA | UPMC | 94,391 | 14 | $1 |
| Carthage, TN | UPPER CUMBERLAND ELECTRIC MEMBERSHI | 229 | 2 | $3,231 |
| New Port Richey, FL | US WATER SERVICES CORPORATION | 653 | 4 | $43,417 |
| Cincinnati, OH | VALCO CINCINNATI INC. | 235 | 3 | $4,261 |
| Findlay, OH | VALGROUP NORTH AMERICAN, INC. | 163 | 2 | $39,704 |
| Fort Lauderdale, FL | VALLEY FORGE FABRICS, INC | 112 | 6 | $4,813 |
| Magnolia, TX | VANTEDGE DISASTER GROUP LLC | 154 | 3 | $12,633 |
| Emporia, KS | VEKTEK EMPLOYER LLC | 127 | 5 | $61,300 |
| Ventura, CA | VENTURA COUNTY RESTAURANT SERVICES, INC. | 104 | 2 | $29,044 |
| Beaverton, OR | VERNIER SOFTWARE & TECHNOLOGY, INC | 111 | 5 | $21,498 |
| Auburn, ME | VIP PARTS, TIRES AND SERVICE | 360 | 2 | $107,868 |
| Martinsville, VA | VIRGINIA GLASS & MIRROR INTERMEDIARY LLC | 190 | 5 | $14,734 |
| Cranbury, NJ | VISIONET SYSTEMS, INC. | 248 | 7 | $22,129 |
| Franklin, TN | VOLUNTEER MATERIALS | 177 | 5 | $33,032 |
| Irvine, CA | WALL STREET HOLDING GROUP, INC. | 332 | 3 | $10,013 |
| Lima, OH | WANNEMACHER ENTERPRISES INC | 92 | 2 | $5,016 |
| Fort Mitchell, KY | WATCH COMMUNICATIONS | 129 | 1 | $13,086 |
| Thorp, WI | WB MANUFACTURING LLC | 550 | 4 | $29,162 |
| Fremont, CA | WEEE! INC | 872 | 4 | $197,089 |
| Germantown, WI | WEIMER BEARING & TRANSMISSION INC. | 476 | 5 | $32,868 |
| North Bergen, NJ | WESTERN LOGISTICS, INC. | 724 | 2 | $25,195 |
| North Bergen, NJ | WESTERN WINE SERVICES, INC. | 104 | 2 | $540 |
| Portland, OR | WESTON INVESTMENT CO., LLC DBA AMERICAN PROPERTY MANAGEMENT | 133 | 4 | $41,695 |
| Columbus, OH | WHITE CASTLE SYSTEM, INC. | 3,527 | 10 | $22,482 |
| Cambridge, MA | WHITEHEAD INSTITUTE | 290 | 16 | $39,739 |
| Nolensville, TN | WICKSHIRE SENIOR LIVING | 103 | 3 | $18,339 |
| Wilbraham, MA | WILBRAHAM AND MONSON ACADEMY | 123 | 3 | $7,439 |
| Bronx, NY | WILDLIFE CONSERVATION SOCIETY | 1,100 | 10 | $2,121 |
| Boston, MA | WILLIAMSMARSTON LLC | 204 | 3 | $4,232 |
| Chicago, IL | WINSTON & STRAWN LLP | 2,663 | 7 | — |
| Green Bay, WI | WISCONSIN PLASTICS INC | 155 | 1 | $7,551 |
| Florence, KY | WISEWAY, INC. | 0 | 4 | $2,300 |
| Appleton, WI | WOMENS HEALTH SPECIALISTS, SC | 129 | 4 | $41,404 |
| Hawley, PA | WOODLOCH PINES, INC. | 405 | 2 | — |
| Hawley, PA | WOODLOCH SPA RESORT, LP | 115 | 2 | — |
| Belmont, CA | WOODMONT REAL ESTATE SERVICES, L.P. | 337 | 5 | $57,828 |
| Worcester, MA | WORCESTER COMMUNITY ACTION | 132 | 6 | $41,535 |
| Wakefield, MA | WORLD TRAVEL HOLDINGS, INC. | 1,059 | 3 | $106,370 |
| Paducah, KY | WRBM, LLC WESTERN RIVERS BOAT MANAGEMENT, INC. | 210 | 5 | $12,442 |
| Newton Square, PA | XANITOS, INC. | 2,983 | 6 | $75,081 |
| Tyrone, GA | XOTECH LLC | 191 | 2 | $12,533 |
| New Haven, CT | XPT GROUP LLC | 576 | 10 | $150,519 |
| Fort Lauderdale, FL | YMCA OF SOUTH FLORIDA, INC. | 166 | 3 | $32 |
| Appleton, WI | YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE FOX CITIES, INC. | 222 | 3 | $8,614 |
| New York, NY | ZIFF DAVIS, INC. | 2,320 | 4 | $16,061 |