| 1 | Ernst & Young U.S. LLP | 447 | 5/5 | 64 | $94,800 |
| 2 | Deloitte & Touche LLP | 66 | 5/5 | 2 | $64,251 |
| 3 | Deloitte Tax LLP | 38 | 5/5 | 10 | $63,648 |
| 4 | Macquarie Global Services (USA) LLC | 31 | 5/5 | 11 | $117,000 |
| 5 | BDO USA, LLP | 17 | 2/5 | 0 | $90,000 |
| 6 | KPMG LLP | 17 | 5/5 | 4 | $110,000 |
| 7 | PRICEWATERHOUSECOOPERS LLP | 17 | 4/5 | 0 | $103,000 |
| 8 | BDO USA, P.C. | 13 | 4/5 | 1 | $98,000 |
| 9 | Atlantix Partners, LLC | 11 | 5/5 | 4 | $69,010 |
| 10 | Citibank, N.A. | 10 | 4/5 | 2 | $140,175 |
| 11 | PwC US Tax LLP | 10 | 4/5 | 4 | $120,000 |
| 12 | Amazon.com Services LLC | 8 | 4/5 | 0 | $89,235 |
| 13 | Deloitte Touche Tohmatsu Services, LLC | 8 | 3/5 | 0 | $111,664 |
| 14 | The Siegfried Group LLP | 8 | 5/5 | 2 | $133,750 |
| 15 | LATAM Airlines Group S.A. | 7 | 3/5 | 0 | $80,460 |
| 16 | CENTRAL FLORIDA TAX & ACCOUNTING SERVICES INC | 6 | 4/5 | 0 | $50,000 |
| 17 | Gables Estates Business Advisory Co | 6 | 3/5 | 0 | $53,664 |
| 18 | HLB GRAVIER LLP | 6 | 3/5 | 0 | $67,038 |
| 19 | Todd's Accounting Services Inc | 6 | 4/5 | 3 | $54,298 |
| 20 | UNIVERSITY OF FLORIDA | 6 | 4/5 | 0 | $63,000 |
| 21 | White & Case LLP | 6 | 4/5 | 1 | $82,400 |
| 22 | Crowe, LLP | 6 | 3/5 | 0 | $85,736 |
| 23 | ADVENTIST HEALTH SYSTEM SUNBELT HEALTHCARE CORP | 5 | 3/5 | 0 | $79,019 |
| 24 | Baker Tilly Advisory Group, LP | 5 | 3/5 | 2 | $74,200 |
| 25 | Berkowitz Pollack Brant Advisors CPA's, LLP | 5 | 2/5 | 0 | $76,600 |
| 26 | CliftonLarsonAllen LLP | 5 | 3/5 | 2 | $119,500 |
| 27 | Crete PA HOLDCO LLC | 5 | 2/5 | 0 | $108,135 |
| 28 | Forvis Mazars LLP | 5 | 2/5 | 3 | $87,000 |
| 29 | HEICO Corporation | 5 | 4/5 | 1 | $85,000 |
| 30 | Florida International Terminal LLC | 5 | 4/5 | 2 | $95,758 |
| 31 | Banco de Credito e Inversiones, S.A.- Miami Branch | 5 | 2/5 | 2 | $138,000 |
| 32 | Fanatics Retail Group Fulfillment, LLC | 4 | 3/5 | 2 | $60,863 |
| 33 | Grant Thornton Advisors LLC | 4 | 1/5 | 0 | $89,010 |
| 34 | Jabil Inc. | 4 | 4/5 | 1 | $82,373 |
| 35 | Marcum LLP | 4 | 3/5 | 0 | $107,500 |
| 36 | MT & ASSOCIATES, LLC | 4 | 2/5 | 0 | $110,000 |
| 37 | NATIONAL YOUTH ADVOCATE PROGRAM INC. | 4 | 1/5 | 0 | $96,296 |
| 38 | PRICEWATERHOUSECOOPERS ADVISORY SERVICES LLC | 4 | 4/5 | 1 | $144,000 |
| 39 | UMA Education, Inc. | 4 | 3/5 | 0 | $116,180 |
| 40 | University of South Florida | 4 | 2/5 | 0 | $82,000 |
| 41 | Composite Aeronautic Specialists, LLC | 4 | 3/5 | 0 | $52,500 |
| 42 | Hernandez Garcia & Asociados PLLC | 4 | 2/5 | 0 | $65,645 |
| 43 | Miami Ski Nautique, Inc. | 4 | 2/5 | 0 | $48,256 |
| 44 | 1 Hotel South Beach, Inc. | 3 | 3/5 | 1 | $85,000 |
| 45 | AAAPKR LLC | 3 | 2/5 | 0 | $68,640 |
| 46 | AlphaPoint Corporation | 3 | 3/5 | 0 | $135,000 |
| 47 | Ascend Partners Services LLC | 3 | 2/5 | 1 | $73,000 |
| 48 | AVM, L.P. | 3 | 2/5 | 1 | $95,000 |
| 49 | Bhuvneshvari, Inc. | 3 | 2/5 | 2 | $72,134 |
| 50 | Blackstone, Inc. | 3 | 2/5 | 2 | $100,000 |
| 51 | BRIDGE TO LIFE, LTD. | 3 | 2/5 | 0 | $75,000 |
| 52 | CBIZ MAG LLC | 3 | 2/5 | 1 | $90,000 |
| 53 | Citrin Cooperman Advisors LLC | 3 | 2/5 | 0 | $67,038 |
| 54 | DB USA Core Corporation | 3 | 2/5 | 2 | $135,000 |
| 55 | Due Diligence Consulting LLC | 3 | 2/5 | 1 | $100,000 |
| 56 | GCP GLOBAL CLINICAL PROFESSIONALS, LLC | 3 | 3/5 | 0 | $82,222 |
| 57 | Jet Cargo Express LLC | 3 | 3/5 | 1 | $81,765 |
| 58 | Jinko Solar (U.S.) Industries, Inc. | 3 | 3/5 | 1 | $73,000 |
| 59 | Juki America, Inc. | 3 | 3/5 | 1 | $56,270 |
| 60 | Kabat, Schertzer, De La Torre, Taraboulos & Co., LLC | 3 | 1/5 | 0 | $70,658 |
| 61 | KnowBe4, Inc. | 3 | 3/5 | 1 | $81,000 |
| 62 | Lehigh White Cement Company LLC | 3 | 2/5 | 0 | $85,516 |
| 63 | Memorial Health Systems, Inc. | 3 | 3/5 | 1 | $71,468 |
| 64 | MN8 Energy LLC | 3 | 2/5 | 0 | $115,000 |
| 65 | Monahan-Mijares CPA, INC | 3 | 1/5 | 0 | $70,658 |
| 66 | MSL, P.A. | 3 | 2/5 | 0 | $60,000 |
| 67 | OneTouch Direct, LLC | 3 | 2/5 | 2 | $82,000 |
| 68 | Optimal Construction, LLC | 3 | 2/5 | 1 | $64,251 |
| 69 | PAPERCHASE ACCOUNTANCY INC | 3 | 2/5 | 0 | $84,233 |
| 70 | Saga Innovations, Inc. | 3 | 2/5 | 2 | $70,000 |
| 71 | Samlut & Company P.A. | 3 | 1/5 | 3 | $106,500 |
| 72 | Sandvik Mining and Construction USA, LLC | 3 | 1/5 | 3 | $85,000 |
| 73 | SBF, LLC | 3 | 1/5 | 0 | $66,685 |
| 74 | SIEMENS ENERGY, INC. | 3 | 3/5 | 0 | $112,750 |
| 75 | SOUTH FLORIDA TAX & ACCOUNTING SERVICES | 3 | 2/5 | 0 | $50,000 |
| 76 | City Facilities Management (FL) LLC | 3 | 1/5 | 0 | $95,000 |
| 77 | Filter King LLC | 3 | 1/5 | 3 | $72,800 |
| 78 | Stanley Black & Decker Inc. | 3 | 2/5 | 0 | $139,050 |
| 79 | 990 LLC | 2 | 1/5 | 0 | $70,000 |
| 80 | Adventist Health System/Sunbelt, Inc. | 2 | 2/5 | 0 | $77,626 |
| 81 | Anchin, Block and Anchin LLP | 2 | 2/5 | 0 | $69,628 |
| 82 | Anglin Reichmann Armstrong P.C. | 2 | 2/5 | 0 | $66,250 |
| 83 | ARIES EV CORPORATION | 2 | 1/5 | 2 | $100,000 |
| 84 | Ascend Partner Services LLC | 2 | 1/5 | 2 | $72,150 |
| 85 | ASCENT CPA GROUP LLC | 2 | 1/5 | 2 | $72,800 |
| 86 | Asset Surplus Reallocation, LLC | 2 | 1/5 | 0 | $62,848 |
| 87 | BDO USA, P.A. | 2 | 1/5 | 0 | $100,000 |
| 88 | Bedabox, LLC | 2 | 2/5 | 1 | $75,500 |
| 89 | Berkowitz Pollack Brant Advisors and CPA's, LLP | 2 | 1/5 | 0 | $84,003 |
| 90 | BP Tax Advisory, LLC | 2 | 1/5 | 0 | $110,000 |
| 91 | Carnival Corporation | 2 | 2/5 | 1 | $103,199 |
| 92 | CentralBOS Employee Services, Inc. | 2 | 1/5 | 0 | $67,038 |
| 93 | Chi University Corp | 2 | 2/5 | 0 | $47,057 |
| 94 | CORONA JEWELRY & PAWN INC. | 2 | 2/5 | 1 | $87,158 |
| 95 | DIFEI LOGISTICS INC | 2 | 2/5 | 0 | $65,375 |
| 96 | DRUMMOND CPA LLC | 2 | 1/5 | 0 | $81,147 |
| 97 | Eisner Advisory Group LLC | 2 | 2/5 | 0 | $145,300 |
| 98 | Emphasys Computer Solutions Inc. | 2 | 1/5 | 0 | $121,826 |
| 99 | Endeavor Schools LLC | 2 | 2/5 | 1 | $74,658 |
| 100 | Ennis, Pellum and Associates, CPAs | 2 | 1/5 | 2 | $108,793 |