| COMMODITY CONNECTION INC | 5058129 | BERLIN | 2 |
| COMMONWEALTH ACCIDENT REMEDIATION SPECIALISTS | 2511985 | FRANKLIN | 1 |
| COMMONWEALTH ARBORISTS LLC | 5533855 | MARSHFIELD | 4 |
| COMMONWEALTH BUILDING SYSTEMS LLC | 1482892 | ROCKLAND | 2 |
| COMMONWEALTH CABINETRY LLC | 4193218 | WATERTOWN | 1 |
| COMMONWEALTH CONSTRUCTION AND CONSULTING LLC | 3318929 | WOBURN | 12 |
| COMMONWEALTH CONSTRUCTION AND UTILITIES INC | 2419021 | MAYNARD | 29 |
| COMMONWEALTH COURIERS INC | 4463345 | WALTHAM | 1 |
| COMMONWEALTH CUT & CORE COMPANY | 3832014 | RAYNHAM | 2 |
| COMMONWEALTH ELECTRICAL TECHNOLOGIES INC | 3172361 | WORCESTER | 2 |
| COMMONWEALTH ENERGY | 3357077 | EVERETT | 2 |
| COMMONWEALTH FIREPLACE & GRILL SHOP | 3410199 | NORWOOD | 1 |
| COMMONWEALTH FUEL CORP | 784597 | CHELSEA | 5 |
| COMMONWEALTH FUSION SYSTEMS LLC | 3477305 | CAMBRIDGE | 1 |
| COMMONWEALTH GARAGE DOOR INC | 3209334 | MIDDLEBORO | 1 |
| COMMONWEALTH HOME SERVICES INC | 3367744 | IPSWICH | 2 |
| COMMONWEALTH INSULATION SERVICES INC | 3239804 | RANDOLPH | 5 |
| COMMONWEALTH IRON WORKS LLC | 3182885 | RAYNHAM | 2 |
| COMMONWEALTH LIMOUSINE SERVICE INC | 972630 | WALTHAM | 2 |
| COMMONWEALTH MASONRY & PAVING INC | 3405204 | NEWTON HIGHLANDS | 1 |
| COMMONWEALTH OF DOMINICA MARITIME REGISTRY | 3360432 | FAIRHAVEN | 1 |
| COMMONWEALTH OIL INC | 315350 | NORTH READING | 2 |
| COMMONWEALTH PACKAGING CORP | 253353 | WEST SPRINGFIELD | 4 |
| COMMONWEALTH PAVEMENT MAINTENANCE INC | 3363362 | BOXBOROUGH | 1 |
| COMMONWEALTH PAVING CO | 3267457 | EVERETT | 2 |
| COMMONWEALTH PLUMBING CORP | 3208780 | ROCKLAND | 2 |
| COMMONWEALTH SCAFFOLD LLC | 3397826 | MALDEN | 5 |
| COMMONWEALTH SUPPLY LLC | 3447150 | BILLERICA | 2 |
| COMMONWEALTH TILE INC | 3298995 | BURLINGTON | 1 |
| COMMONWEALTH TRANSPORT BROKER INC | 2960151 | METHUEN | 0 |
| COMMONWEALTH VENTILATION SYSTEMS INC | 3190892 | HINGHAM | 3 |
| COMMONWEALTH WASTE TRANSPORTATION LLC | 1714192 | NORTH ANDOVER | 32 |
| COMMONWEALTH WINE & SPIRITS INC | 866790 | MANSFIELD | 22 |
| COMMONWEALTH WORLDWIDE CHAUFFEURED TRANSPORTATION OF NEW YOR | 1267816 | WALTHAM | 3 |
| COMMONWEALTH ZOOLOGICAL CORPORATION | 3366183 | DORCHESTER | 2 |
| COMMTANK INC | 782476 | WAKEFIELD | 19 |
| COMMUNICATION LANDSCAPE AND CONSTRUCTION INC | 3760091 | CLINTON | 3 |
| COMMUNICATION TECHNOLOGY SERVICES LLC | 3168938 | MARLBOROUGH | 6 |
| COMMUNITY ACTION INC | 4119377 | HAVERHILL | 5 |
| COMMUNITY OIL COMPANY | 709537 | CAMBRIDGE | 1 |
| COMMUNITY ROWING INC | 4203005 | BRIGHTON | 4 |
| COMMUNITY SUFFOLK INC | 17938 | CHELSEA | 2 |
| COMMUNITY TEAMWORK INC | 1733310 | LOWELL | 18 |
| COMMUNITY TREE SERVICE INC | 3368545 | CHELMSFORD | 1 |
| COMMUNITY WORKSHOPS INC | 4159958 | BOSTON | 1 |
| COMMUTEIQ LLC | 4211553 | SALEM | 1 |
| COMO'S INC | 618490 | WEST WARREN | 2 |
| COMOLLI TREE CARE INC | 3182239 | CENTERVILLE | 2 |
| COMPACTOR AND BALER SERVICES INC | 3992508 | ATTLEBORO | 2 |
| COMPARE SUPERMARKETS INC | 2162189 | LYNN | 1 |
| COMPASS FACILITY SERVICES INC | 4032141 | GEORGETOWN | 1 |
| COMPASS FLOORING INC | 3231055 | FOXBORO | 1 |
| COMPASS LAND CARE LLC | 3371929 | GEORGETOWN | 1 |
| COMPASS LANDSCAPES INC | 3254402 | WALTHAM | 2 |
| COMPASS LANDSCAPING LLC | 3365864 | KINGSTON | 3 |
| COMPASS MOVING AND STORAGE INC | 1438369 | DENNIS | 7 |
| COMPASS PACKAGING INTERNATIONAL INC | 2876652 | TEWKSBURY | 2 |
| COMPASS PACKAGING SOLUTIONS INC | 2888660 | NORTH BILLERICA | 6 |
| COMPASS PAINTING INC | 4191604 | HYANNIS | 1 |
| COMPASS RESTORATION SERVICES LLC | 2183221 | LUDLOW | 4 |
| COMPETITIVE CENTERLESS GRINDING INC | 3329442 | HOLLISTON | 1 |
| COMPETITIVE KITCHEN DESIGNS INC | 1814308 | WEST SPRINGFIELD | 1 |
| COMPETITIVE SEALCOATING INC | 3232891 | BROCKTON | 7 |
| COMPI TOWING | 3358591 | DUDLEY | 1 |
| COMPLETE CARPET SERVICE | 3367506 | WORCESTER | 1 |
| COMPLETE COMFORT SYSTEMS INC | 2210395 | HAVERHILL | 6 |
| COMPLETE DEMOLITION AND CONSTRUCTION SERVICES GROUP INC | 3985915 | DRACUT | 4 |
| COMPLETE ENERGY SOLUTIONS INC | 3203205 | S EASTON | 1 |
| COMPLETE GARDEN CARE | 3395214 | S HAMILTON | 1 |
| COMPLETE GROUNDS CARE INC | 3302475 | BROOKLINE | 1 |
| COMPLETE HEATING AND AIR CONDITIONING SYSTEMS LLC | 3857068 | CLINTON | 1 |
| COMPLETE HOME CARE | 3376486 | MEDWAY | 3 |
| COMPLETE HOME COMFORT LLC | 4554616 | FRANKLIN | 2 |
| COMPLETE HOME RENOVATIONS, INC. | 5284926 | AGAWAM | 3 |
| COMPLETE LANDSCAPE SERVICES | 2978513 | REHOBOTH | 3 |
| COMPLETE LANDSCAPING AND DESIGN INC | 3330275 | S DARTMOUTH | 1 |
| COMPLETE LAWN & LANDSCAPE | 3182180 | WESTFIELD | 2 |
| COMPLETE PROPERTY SOLUTIONS | 3314418 | DANVERS | 0 |
| COMPLETE RECYCLING SOLUTIONS LLC | 1066690 | FALL RIVER | 7 |
| COMPLETE REMOVAL SERVICES | 4401468 | CHICOPEE | 1 |
| COMPLETE RESTORATION AND WATERPROOFING INC | 3210344 | SALISBURY | 7 |
| COMPLETE RESTORATION SOLUTIONS INC | 2273007 | CHICOPEE | 3 |
| COMPLETE ROOFING SERVICES INC | 4262589 | WORCESTER | 0 |
| COMPLETE SEPTIC SERVICE LLC | 3173844 | BELCHERTOWN | 3 |
| COMPLETE WELDING SERVICES | 3362588 | MARSHFIELD | 0 |
| COMPONENT ASSEMBLY SYSTEMS INC | 1173927 | MEDFORD | 2 |
| COMPOSITE COMPANY INC | 3513742 | SHERBORN | 2 |
| COMPREHENSIVE COMPLIANCE MANAGEMENT INC | 3667447 | GRANBY | 10 |
| COMPUTER TUNE SPEEDYTUNE | 3507715 | WORCESTER | 1 |
| COMPUTER WAREHOUSE SERVICES LLC | 2321281 | WORCESTER | 1 |
| COMTEL INC | 4183501 | WOBURN | 1 |
| CONAM INSPECTION | 721641 | AUBURN | 1 |
| CONANT ACTON ST LLC | 3327225 | MAYNARD | 1 |
| CONANT BROTHERS CONSTRUCTION LLC | 3504512 | KINGSTON | 1 |
| CONCANNON PLUMBING HEATING & GAS LLC | 4210575 | WEST BRIDGEWATER | 1 |
| CONCENTRIC FABRICATION LLC | 4521006 | SOMERSET | 0 |
| CONCEPT ENERGY MANAGEMENT | 853693 | WOBURN | 1 |
| CONCERT SOUND AND LIGHTING LLC | 433453 | ACTON | 4 |
| CONCESSIONS LTD | 422610 | SHARON | 1 |
| CONCETTI ELECTRIC CORP | 3365470 | WALTHAM | 1 |