| S & A Industries AZ | - | 0 | - | - |
| 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 & D Engineering and Construction Inc. FL | Professional & Technical Services | 2 | $59,973 | - |
| S & F Convenience, Inc. GA | Retail Trade | 1 | $60,403 | - |
| S & K Health Services, Inc. CA | Healthcare & Social Assistance | 1 | $62,400 | - |
| 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 International Inc. IL | Wholesale Trade | 0 | - | A |
| S & W Ops, LLC ID | Accommodation & Food Services | 0 | - | F |
| S &k Distribution, dba New Castle Building Products NY | Retail Trade | 0 | - | C |
| S and C Enterprises, LLC MO | Transportation & Warehousing | 0 | - | F |
| S Bertram INC NJ | Wholesale Trade | 0 | - | F |
| S E Pipe Line Construction Company CA | Construction | 0 | - | D |
| S J Automotive, LLC dba Lexus of Stevens Creek CA | - | 0 | - | - |
| S L C Lawn Inc PA | Administrative & Waste Services | 0 | - | F |
| S R International, Inc. IL | Professional & Technical Services | 3 | $108,473 | - |
| S T Bunn Construction Company, Inc. AL | Construction | 0 | - | F |
| S Yu and Associates PC TX | Professional & Technical Services | 1 | $68,848 | - |
| S&A IT Training Corporation IL | Professional & Technical Services | 1 | $95,306 | - |
| S&B Fabrication Services,Ltd. TX | - | 0 | - | - |
| S&B Industry, INC. TX | Other Services | 1 | $74,984 | - |
| S&B Plant Service, LTD (La Porte) TX | - | 0 | - | - |
| S&B Plant Services, LTD (Pasadena) TX | - | 0 | - | - |
| S&B Plant Services, LTD. (Deer Park) TX | - | 0 | - | - |
| S&C Corp MA | - | 0 | - | - |
| S&C Electric Company CA | Manufacturing | 0 | - | A |
| S&C Electric Company IL | Manufacturing | 6 | $144,493 | F |
| S&C Electric Company WI | Manufacturing | 0 | - | F |
| S&D Carwash Management, LLC CA | Other Services | 2 | $126,462 | - |
| S&D Coffee dba Westrock Coffee NC | Manufacturing | 0 | - | C |
| S&E Specialty Polymers, LLC MA | Manufacturing | 0 | - | F |
| S&F Concrete Contractors Corporation MA | Construction | 0 | - | F |
| S&G Discount Outlet Inc. CA | Retail Trade | 0 | - | F |
| S&H Delivery LLC KY | Transportation & Warehousing | 0 | - | F |
| S&H Express PA | Transportation & Warehousing | 0 | - | D |
| S&H Farm Supply, Inc. MO | Wholesale Trade | 0 | - | D |
| S&H Packing and Sales Co. Inc. CA | - | 0 | - | - |
| S&H Systems, Inc. AR | Professional & Technical Services | 1 | $90,000 | A |
| S&J Transportation Services Inc NH | Transportation & Warehousing | 0 | - | F |
| S&ME Inc. NC | Professional & Technical Services | 1 | $121,000 | - |
| S&P Global Inc. NY | Information & Media | 13 | $164,779 | - |
| S&P Global Market Intelligence Inc. NY | Information & Media | 23 | $139,095 | - |
| S&P OpCo, LLC NY | Finance & Insurance | 9 | $170,946 | - |
| S&P USA Ventilation Systems LLC FL | Manufacturing | 0 | - | F |
| S&R Accounting Professionals, LLP CA | Professional & Technical Services | 1 | $57,949 | - |
| S&R IT INC NY | Professional & Technical Services | 2 | $120,235 | - |
| S&R Professionals, LLC TX | Professional & Technical Services | 2 | $137,992 | - |