| CO-AX FUEL CO INC DBA SM HODSON CO | 2880570 | READING | 2 |
| COACH AMERICA LLC | 1509967 | PITTSFIELD | 7 |
| COACH AND CARRIAGE | 3337951 | NATICK | 6 |
| COACH EXPRESS MA INC | 2836400 | QUINCY | 16 |
| COACH NE LLC | 1068034 | BRAINTREE | 12 |
| COAN INC | 3182448 | NATICK | 29 |
| COAN TRANSPORTATION INC | 18006 | NATICK | 7 |
| COAN TRANSPORTATION, INC | 1176932 | NATICK | 0 |
| COAN, INC. | 8140433 | NATICK | 42 |
| COAST CARPENTRY INC | 4206114 | SANDWICH | 3 |
| COAST MAINTENANCE SUPPLY CO INC | 1874709 | PEABODY | 6 |
| COAST TO COAST MEDICAL INC | 462765 | FALL RIVER | 2 |
| COASTAL CARPET, INC | 6606504 | TAUNTON | 2 |
| COASTAL CARRIERS INC | 966364 | SCITUATE | 5 |
| COASTAL DISPOSAL LLC | 4234487 | NORTH DIGHTON | 1 |
| COASTAL EQUIPMENT RENTALS INC | 3504526 | MARSTONS MLS | 3 |
| COASTAL EVENT SOLUTIONS LLC | 3910714 | LAKEVILLE | 3 |
| COASTAL FOODS INC | 3546495 | SOUTH EASTON | 1 |
| COASTAL GARDENS LLC | 3377673 | ROCHESTER | 1 |
| COASTAL INC | 2221910 | MANSFIELD | 0 |
| COASTAL INDUSTRIES INC | 259462 | HAVERHILL | 2 |
| COASTAL LANDSCAPE | 3257537 | MIDDLETON | 8 |
| COASTAL LANDSCAPE CONSTRUCTION INC | 3369596 | GLOUCESTER | 1 |
| COASTAL LIVERY AND TRANSPORTATION SERVICES LLC | 2424977 | SCITUATE | 17 |
| COASTAL LOGISTICS LLC | 3572057 | EASTHAM | 0 |
| COASTAL MAINTENANCE INC | 3190211 | BRAINTREE | 1 |
| COASTAL N COUNTERS INC | 1006007 | MASHPEE | 1 |
| COASTAL PAVING LLC | 3937010 | HYANNIS | 1 |
| COASTAL POOL SUPPLY INC | 3845370 | PEMBROKE | 1 |
| COASTAL POOLS INC | 3220013 | PEMBROKE | 3 |
| COASTAL REFINING & MARKET | 595818 | OAK BLUFFS | 2 |
| COASTAL REMOVAL & GENERAL SERVICES LLC | 4406781 | WINCHESTER | 1 |
| COASTAL ROOTS LANDSCAPE AND DESIGN | 4000884 | SANDWICH | 2 |
| COASTAL SELF-STORAGE LLC | 4263084 | WESTPORT | 1 |
| COASTAL STATES CONSTRUCTION INC | 316230 | NORTH DIGHTON | 1 |
| COASTAL SUN SELF STORAGE LTD | 1601176 | HYNNAIS | 1 |
| COASTAL TREEWORKS | 3210758 | ROCKPORT | 2 |
| COASTAL WASTE MANAGEMENT LLC | 3643665 | MASHPEE | 4 |
| COASTAL WATER SEWER & EXCAVATION INC | 3209503 | FALL RIVER | 3 |
| COASTLINE CONSTRUCTION INC | 3516807 | S DENNIS | 8 |
| COASTLINE DISPOSAL LLC | 3578209 | CENTERVILLE | 1 |
| COASTLINE ELECTRIC INC | 4155868 | SEEKONK | 3 |
| COASTLINE EXCAVATION | 4398646 | PLYMOUTH | 0 |
| COASTLINE MARINE SERVICE LLC | 2202074 | MARBLEHEAD | 10 |
| COASTLINE MARINE SERVICE LLC. | 5220927 | MARBLEHEAD | 16 |
| COASTLINE TOWING LLC | 4469123 | NEW BEDFORD | 1 |
| COATING APPLICATION TECHNOLOGIES INC | 2076783 | WOBURN | 1 |
| COATING SYSTEMS INC | 500691 | LOWELL | 3 |
| COBB LANDSCAPING LLC | 3274214 | HYDE PARK | 1 |
| COBBLE MOUNTAIN LANDSCAPING & NURSERY INC | 1859764 | WESTFIELD | 5 |
| COBRA ENTERPRISES INC | 441165 | MARSHFIELD | 9 |
| COBRA FORMS INC | 3220049 | PEMBROKE | 1 |
| COBRA HEATING & AIR CONDITIONING INC | 3646412 | BROCKTON | 1 |
| COBRITA TRUCKING INC | 3907998 | REVERE | 5 |
| COCA'S CONSTRUCTION LLC | 6300460 | EVERETT | 1 |
| COCHRANE VENTILATION INC | 1025667 | WILMINGTON | 1 |
| COCO TRANSPORTATION INC | 3901659 | LAWRENCE | 2 |
| COCOTTE CHERIE LLC | 4558849 | WORCESTER | 1 |
| CODE 3 POWER LLC | 4387512 | MELROSE | 4 |
| CODE 3 POWER WASHING | 4268449 | NEW BRAINTREE | 1 |
| CODE RED FIRE SYSTEMS, LLC | 7869285 | BILLERICA | 1 |
| CODEY DALY | 4191757 | MARLBOROUGH | 1 |
| CODY & TOBIN INC | 40660 | NEW BEDFORD | 4 |
| CODY EDWARDS | 3548919 | NEEDHAM HEIGHTS | 1 |
| CODY EXPRESS INC | 24503 | MANSFIELD | 5 |
| COELHO AND VIANA TRANSPORT CORPORATION | 4185396 | LOWELL | 1 |
| COELHO CONSTRUCTION LLC | 4510565 | BERKLEY | 1 |
| COELHO TRANS LLC | 4275689 | SPRINGFIELD | 2 |
| COELHO TRUCKING LLC | 4044149 | MASHPEE | 1 |
| COEN CONSTRUCTION LLC | 4544392 | STOUGHTON | 1 |
| COFFEE AYBENDITO | 3873523 | CHELSEA | 0 |
| COFFY PRODUCTIONS BUS SERVICE LLC | 2918965 | DORCHESTER | 1 |
| COGOX TRANSPORTATION INC | 3732760 | REVERE | 1 |
| COHASSET ASSOCIATES INC | 3472658 | COHASSET | 3 |
| COHASSET REDEMPTION | 3245572 | COHASSET | 1 |
| COHASSET VILLAGE GREENERY | 3367908 | COHASSET | 1 |
| COHEALO INC | 3463711 | WAKEFIELD | 1 |
| COHENNO INC | 58242 | STOUGHTON | 14 |
| COHOFF FOODS LLC | 3337431 | WORCESTER | 2 |
| COIMBRA IMPORTS EXPORTS INC | 1222049 | NEW BEDFORD | 1 |
| COINS 'N THINGS INC | 3177418 | BRIDGEWATER | 3 |
| COLACCHIOS LANDSCAPE | 3250964 | NORTHBOROUGH | 1 |
| COLANTONIO INC | 2517455 | HOLLISTON | 6 |
| COLANTONIO INC | 4416793 | HOLLISTON | 2 |
| COLANTUONI BROS CORP | 703146 | NORWOOD | 9 |
| COLARIS LOGISTICS LLC | 4568136 | NORWELL | 0 |
| COLBRO ELECTRICAL SERVICES LLC | 3878224 | OAKHAM | 3 |
| COLBRO FIRST AID & SAFETY TRAINING LLC | 3961451 | OAKHAM | 1 |
| COLBY J MARTIN | 3210063 | COLRAIN | 2 |
| COLD CHAIN TECHNOLOGIES | 290424 | FRANKLIN | 2 |
| COLD SPRING LANDSCAPE CONTRACTORS LLC | 4090967 | BELCHERTOWN | 4 |
| COLE & ASSOCIATES | 4130406 | PITTSFIELD | 2 |
| COLE AND ASSOCIATES | 3372061 | PITTSFIELD | 2 |
| COLE CONTRACTING INC | 3513715 | WORCESTER | 4 |
| COLE LANDSCAPING INC | 3191555 | ROWLEY | 1 |
| COLE VALLEY CONSTRUCTION LLC | 3466884 | SPRINGFIELD | 1 |
| COLE'S LAWNCARE & LANDSCAPING INC | 3392397 | EAST SANDWICH | 1 |
| COLECHESTER DEVELOPERS INC GOOD BUILDERS | 3515961 | EAST FALMOUTH | 1 |
| COLEMAN SPRAY FOAM INC | 4463593 | NORFOLK | 1 |
| COLEMAN SPRAY FOAM SOLUTIONS | 3521047 | WALTHAM | 1 |