B & J TRUCKING, INC.

B & L PROCUREMENTS, INC.

Bar-X-Bar, Inc

Be Solar, Inc

Big Sioux Baptist Mission

Big Sioux Cat Fanciers, Inc

Big Sioux Community Water System, Inc

Blg Unlimited, L.L.C

Bob's Electric, Inc

Boever Farms, Inc

Bothel - Smith Construction Company, L.L.C

Boulais Properties, Inc

Boulais Real Estate, L.L.C

Boysen Insurance Services, Inc

Bp Steelworks, Inc

Britannia Dairy, L.L.P

Broad Avenue Storage, Llc

Brown Hose Repair Company

Bruemmer Industries, Inc

Buck Agency Crop Insurance Services, Inc