| COMITE COMUNITARIO PRO VIVIENDA, INC. | — | 30156 | 1997-08-15 | Canceled | AGUADILLA |
| COMITE DIALOGO AMBIENTAL INC. | — | 30160 | 1997-08-21 | Active | SALINAS |
| COMITE PRO-DEFENSA AMBIENTAL DE BARCELONETA, INC. | — | 29347 | 1997-04-01 | Active | BARCELONETA |
| COMITE RIO NIGUA DE SALINAS, INC. | — | 29339 | 1997-02-19 | Dissolved | SALINAS |
| COMITÉ PRO DESARROLLO DE MAUNABO, INC | — | 29361 | 1997-02-18 | Active | MAUNABO |
| COMMERCIAL FLOORING, CORP. | — | 99661 | 1997-07-22 | Canceled | BAYAMON |
| COMMERCIAL PROPERTIES ADMINISTRATION, INC. | — | 101364 | 1997-12-09 | Canceled | GUAYNABO |
| COMMERCIAL PROPERTIES DEVELOPMENT CORPORATION OF PUERTO RICO | — | 96879 | 1997-02-19 | Merged | SAN JUAN |
| COMMUNICATIONS SATELITE CORPORATION | — | 10190 | 1997-03-11 | Dissolved | |
| COMPAÑIA DE LA CENTRAL ROIG, INC. | — | 100431 | 1997-10-28 | Canceled | YABUCOA |
| COMPREHENSIVE HUMAN SERVICES CORPORATION | — | 30605 | 1997-12-11 | Active | GUAYNABO |
| COMPROMISO CON LA CRUZ, INC. | — | 29992 | 1997-04-25 | Active | SAN JUAN |
| COMPU TRAINING, INC. | — | 97961 | 1997-05-07 | Dissolved | GUAYNABO |
| COMPUTER ASSOCIATES CARIBBEAN, INC. | — | 97626 | 1997-04-03 | Dissolved | SAN JUAN |
| COMUNIDAD ASOMANTE, SECCION II, INC. | — | 29826 | 1997-05-12 | Active | LAS PIEDRAS |
| COMUNIDAD CHORRERAS INC. | — | 30412 | 1997-09-12 | Active | UTUADO |
| COMUNIDAD CRISTIANA VIDA ABUNDANTE INC | — | 29501 | 1997-05-01 | Active | MANATI |
| COMUNIDAD LA ESTANCITA, INC. | — | 30644 | 1997-09-12 | Active | UTUADO |
| COMUNIDAD MISIONERA DE VILLAREGIA INC. | — | 29910 | 1997-08-06 | Active | |
| COMUNIDAD ORGANIZADA DE SAN SALVADOR, INC. | — | 30456 | 1997-11-14 | Active | CAGUAS |
| CONCILIO IGLESIAS DEL SEÑOR JESUCRISTO INC. | — | 29850 | 1997-04-01 | Active | |
| CONCILIO PENTECOSTAL DE PUERTO RICO, MOVIMIENTO DE IGLESIAS INDEPENDIENTES, INC. | — | 9472 | 1997-11-28 | Active | |
| CONCILIO PENTECOSTAL REFUGIO DE SALVACION, INC. | — | 30620 | 1997-10-16 | Canceled | |
| CONCOT GENERAL CONTRACTORS, CORP. | — | 100364 | 1997-11-04 | Canceled | SAN JUAN |
| CONCRETE & MATERIALS TESTING, INC. | — | 97396 | 1997-01-10 | Canceled | CAROLINA |
| CONDOMINIO DE JOSE, INC. | — | 30156 | 1997-08-15 | Canceled | |
| CONFIANZA EXTERMINATING CORP. | — | 98662 | 1997-05-06 | Active | GUAYNABO |
| CONGREGACION CERTENEJAS TESTIGOS DE JEHOVA DE CIDRA INC. P.R. | — | 30566 | 1997-11-17 | Active | CIDRA |
| CONGREGACION JARDINES DE LOS TESTIGOS DE JEHOVA, SANTA ISABEL, PUERTO RICO, INC. | — | 29095 | 1997-01-14 | Active | SANTA ISABEL |
| CONSEJO DE RESIDENTES DE URBANIZACION LA RAMBLA ESTE, INC. | — | 29471 | 1997-03-08 | Active | PONCE |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL ARISTIDES CHAVIER, INC. | — | 29705 | 1997-08-05 | Canceled | SAN JUAN |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL CANAS HOUSING, INC. | — | 29897 | 1997-03-10 | Dissolved | PONCE |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL DR. RAFAEL LOPEZ NUSSA, INC. | — | 29711 | 1997-03-10 | Canceled | PONCE |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL LA CEIBA, INC. | — | 29712 | 1997-03-10 | Canceled | PONCE |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL LIRIOS DEL SUR, INC. | — | 29895 | 1997-03-10 | Active | PONCE |
| CONSEJO DE RESIDENTES DEL RESIDENCIAL PERLA DEL CARIBE, INC. | — | 29896 | 1997-08-05 | Active | PONCE |
| CONSSECO OF THE CARIBBEAN, INC. | — | 98768 | 1997-07-01 | Canceled | SAN LORENZO |
| CONSTRUCTORA LOIZA INC. | — | 96771 | 1997-03-17 | Canceled | LOIZA |
| CONSTRUCTORA R.G.,INC. | — | 97716 | 1997-05-01 | Dissolved | CAGUAS |
| CONSTRUCTORES GILMAR, INC. | — | 105372 | 1997-12-31 | Active | SAN JUAN |
| CONSTRUCTORES WEEKS, INC. | — | 10357 | 1997-11-20 | Withdrawn | CAGUAS |
| CONSULTANTS AND ASSOCIATES, INC. | — | 28999 | 1997-01-22 | Canceled | SAN JUAN |
| CONSULTING BY SANDRA TOVAR, INC. | — | 10314 | 1997-11-26 | Withdrawn | AGUADILLA |
| CONSULTING RESOURCES GROUP INC. | — | 98037 | 1997-04-16 | Canceled | GUAYNABO |
| CONSULTORIO MEDICO FIGUEROA, PSC | — | 490 | 1997-04-14 | Active | SAN JUAN |
| CONTINENTAL HEALTH ENVIROMENTAL CONSULTING CORPORATION | — | 96962 | 1997-02-13 | Dissolved | BAYAMON |
| CONTINUUM HEALTHCARE ADVISORS, INC. | — | 99146 | 1997-08-12 | Canceled | |
| CONTROLLED DEMOLITION AND RECYCLING CORP. | — | 99029 | 1997-06-25 | Canceled | DORADO |
| COOPERATIVA DE EMPLEADOS DEL COLEGIO REGIONAL DE LA MONTÑA (CORMO-COOP) | — | 496 | 1997-02-14 | Canceled | |
| COOPERATIVA DE TRANSPORTE CENTRAL | — | 495 | 1997-01-22 | Dissolved | PUERTO |