| S CA | Manufacturing | 0 | — | A |
| S KS | Transportation & Warehousing | 0 | — | A |
| s NE | Transportation & Warehousing | 0 | — | A |
| S TX | Transportation & Warehousing | 0 | — | A |
| S & A Industries AZ | — | 0 | — | — |
| S & A Industries MS | Manufacturing | 0 | — | A |
| S & A Unified Home Care, Inc. NY | Healthcare & Social Assistance | 0 | — | A |
| S & B Electrical Services, Inc. NC | Construction | 0 | — | A |
| S & B Engineers and Constructors AL | Construction | 0 | — | F |
| S & B Engineers and Constructors GA | Construction | 0 | — | A |
| S & B Engineers and Constructors TN | Professional & Technical Services | 0 | — | A |
| S & B Engineers and Constructors (Eastman) TX | — | 0 | — | — |
| S & B Engineers and Constructors, Ltd. TX | Professional & Technical Services | 0 | — | A |
| S & B Farms, Inc. WA | Agriculture & Forestry | 0 | — | A |
| S & B Finishing Co Inc IL | Manufacturing | 0 | — | D |
| S & B Infrastructure TX | Professional & Technical Services | 0 | — | C |
| S & B Plant Services TX | Construction | 0 | — | A |
| S & C FOODS II LLC TN | Retail Trade | 0 | — | D |
| S & C FOODS INC TN | Retail Trade | 0 | — | D |
| S & D Engineering and Construction Inc. FL | Professional & Technical Services | 2 | $59,973 | — |
| S & D Erectors TX | Construction | 0 | — | A |
| S & D Spinning Mill, Inc. MA | Manufacturing | 0 | — | F |
| S & D Tarr Pitt, LLC CA | Retail Trade | 0 | — | A |
| S & F Convenience, Inc. GA | Retail Trade | 1 | $60,403 | — |
| S & F Custom Sign Corp. AL | Manufacturing | 0 | — | A |
| S & G 3 LLC OH | Accommodation & Food Services | 0 | — | A |
| S & G 4 LLC OH | Accommodation & Food Services | 0 | — | A |
| S & G Manufacturing Group, LLC OH | Manufacturing | 0 | — | F |
| S & H Cabinets & Mfg., Inc. CA | Manufacturing | 0 | — | F |
| S & H Steel Co. AZ | Construction | 0 | — | F |
| S & K Capital Holdings, LLC OH | Accommodation & Food Services | 0 | — | A |
| S & K Health Services, Inc. CA | Healthcare & Social Assistance | 1 | $62,400 | — |
| S & M Precast, Inc IN | Manufacturing | 0 | — | F |
| S & M Truck Line, Inc. OR | Transportation & Warehousing | 0 | — | B |
| S & N, Inc. and Subsidiaries WI | Construction | 0 | — | F |
| S & P Liner, LLC LA | Construction | 0 | — | F |
| S & R Farm Labor Contractor CA | Agriculture & Forestry | 0 | — | A |
| S & R Sellers, Inc. CA | Retail Trade | 0 | — | D |
| S & S Ag Services, Inc. CA | Agriculture & Forestry | 0 | — | A |
| S & S Aviation Co. GA | Transportation & Warehousing | 0 | — | A |
| S & S Builders Hardware Co. IL | Retail Trade | 0 | — | B |
| S & S Charpit NY | Accommodation & Food Services | 0 | — | A |
| S & S Consultancy LLC NJ | Professional & Technical Services | 1 | $112,923 | — |
| S & S Consultancy LLC TX | Professional & Technical Services | 2 | $105,997 | — |
| S & S Cycle, Inc. WI | Manufacturing | 0 | — | F |
| S & S Dairy CA | Agriculture & Forestry | 0 | — | F |
| S & S Distributing Inc WI | Wholesale Trade | 0 | — | D |
| S & S Grove Management Services, Inc. CA | Agriculture & Forestry | 0 | — | A |
| S & S HARVEST INC. CA | Agriculture & Forestry | 0 | — | A |
| S & S Homes of the Central Coast, Inc. CA | Construction | 0 | — | F |
