| SDLA Courier Service Inc. CA | Transportation & Warehousing | 0 | — | F |
| SDLC Management, Inc. PA | Professional & Technical Services | 4 | $97,250 | — |
| SDR Engineering Consultants, Inc. FL | Professional & Technical Services | 1 | $77,625 | — |
| Sdr Plastics, Inc. WV | Manufacturing | 0 | — | D |
| SDS Lumber LLC. WA | Manufacturing | 0 | — | F |
| SDS PAINTING CO INC WI | Construction | 0 | — | F |
| SDS Quality Services PR | Construction | 0 | — | F |
| SDSU Research Foundation CA | Educational Services | 0 | — | A |
| SDT Solutions LLC AR | Construction | 0 | — | D |
| SDT Solutions LLC MN | Construction | 0 | — | A |
| SDT Solutions LLC MS | Construction | 0 | — | A |
| SDV Construction Inc NM | Construction | 0 | — | A |
| SDV NA LLC CA | Professional & Technical Services | 1 | $102,294 | — |
| SDV Office Systems, LLC NC | Manufacturing | 1 | $56,000 | — |
| SDVerse LLC MI | Information & Media | 2 | $178,950 | — |
| SDVS Technologies LLC TX | Professional & Technical Services | 22 | $113,189 | — |
| SDXPRESS CA | Transportation & Warehousing | 0 | — | C |
| SE Bridge Scaffold LLC NJ | Construction | 0 | — | F |
| SE CONSTRUCTION CORPORATION GU | Construction | 1 | $58,427 | — |
| SE Independent Delivery Svcs GA | Transportation & Warehousing | 0 | — | D |
| SE Independent Delivery Svcs LA | Transportation & Warehousing | 0 | — | F |
| SE Independent Delivery Svcs NC | Transportation & Warehousing | 0 | — | D |
| SE Independent Delivery Svcs TX | Transportation & Warehousing | 0 | — | D |
| SE Mediation Svcs NC | Transportation & Warehousing | 0 | — | A |
| SE Tylose LA | Manufacturing | 0 | — | D |
| SE&M Constructors NC | Construction | 0 | — | C |
| SE&M of the Triangle NC | Construction | 0 | — | C |
| Se-Kure Controls IL | Manufacturing | 0 | — | A |
| Se-Kure Domes & Mirrors MI | Wholesale Trade | 0 | — | A |
| Se-Ma-No Electric Co-Op MO | Utilities | 0 | — | F |
| SE2, LLC KS | Finance & Insurance | 7 | $110,389 | — |
| Se7enLeaf CA | Manufacturing | 0 | — | A |
| Sea & Shore Contracting, Inc. MA | Construction | 0 | — | F |
| Sea Breeze Food Service, INC FL | Wholesale Trade | 0 | — | A |
| Sea Breeze Fruit Flavors Inc NJ | Manufacturing | 0 | — | F |
| SEA CAPTAINS HOUSE INC SC | Accommodation & Food Services | 0 | — | D |
| Sea Cliff Healthcare Center CA | Healthcare & Social Assistance | 0 | — | F |
| Sea Crest Health Care Center NY | — | 0 | — | — |
| Sea Fox Boats SC | Manufacturing | 0 | — | C |
| Sea Fresh U.S.A., Inc RI | Manufacturing | 0 | — | C |
| Sea Gull Lighting Products NJ | — | 0 | — | — |
| Sea Hunt Boat Mfg. Co., Inc. SC | Manufacturing | 0 | — | F |
| Sea Hunt Boats SC | Manufacturing | 0 | — | F |
| SEA ISLAND ACQUISITION,LLC GA | Accommodation & Food Services | 0 | — | F |
| Sea Island Produce Inc. GA | Transportation & Warehousing | 0 | — | A |
| SEA LEVEL DEVELOPMENT LLC FL | Construction | 0 | — | A |
| Sea Life Park HI | — | 0 | — | — |
| SEA Logistics LLC TN | Transportation & Warehousing | 0 | — | B |
| Sea Mar Community Health Centers WA | Healthcare & Social Assistance | 16 | $80,860 | D |
| Sea Mist Farms CA | Agriculture & Forestry | 0 | — | F |