| Sea Pines Apartments VA | Real Estate | 0 | — | A |
| Sea Pines Country Club SC | Arts & Entertainment | 0 | — | B |
| Sea Pines Rehabilitation Hospital, an affiliate of Encompass Health FL | Healthcare & Social Assistance | 0 | — | F |
| Sea Pro Boats LLC SC | Manufacturing | 0 | — | D |
| Sea Ray Boat Sykes Creek Plant FL | — | 0 | — | — |
| Sea Ray Boats FL | Manufacturing | 0 | — | C |
| Sea Ray Boats TN | Manufacturing | 0 | — | A |
| Sea Ray Boats Knoxville Plant TN | — | 0 | — | — |
| Sea Ray Sport Yacht & Yacht Operations FL | — | 0 | — | — |
| Sea Ropes LLC. LA | Mining & Extraction | 0 | — | A |
| Sea Star North AK | Transportation & Warehousing | 0 | — | D |
| Sea Star South WA | Transportation & Warehousing | 0 | — | C |
| Sea View Farm MN | Agriculture & Forestry | 0 | — | A |
| Sea View Farm ND | Agriculture & Forestry | 0 | — | A |
| Sea View Restaurants, Inc. dba Gladstones CA | — | 0 | — | — |
| Sea Watch International MD | Manufacturing | 0 | — | D |
| Sea Watch International, Ltd. DE | Manufacturing | 0 | — | F |
| Sea Watch International, Ltd. MA | Manufacturing | 0 | — | C |
| Sea Witch Botanicals WA | Manufacturing | 0 | — | A |
| Sea World CA | — | 0 | — | — |
| Sea World of Texas LLC dba SeaWorld San Antonio TX | Arts & Entertainment | 0 | — | F |
| SEA, Ltd. OH | Professional & Technical Services | 1 | $105,000 | — |
| Sea-bird Electronics, Inc. WA | Professional & Technical Services | 2 | $132,190 | F |
| Sea-Dar Enterprises, Inc. MA | Construction | 1 | $93,000 | — |
| Sea-Dar Enterprises, Inc. D/B/A Sea-Dar Construction MA | Construction | 0 | — | A |
| Sea-Land Chemical Company OH | Wholesale Trade | 0 | — | A |
| Sea/Cure Moving,Inc. NJ | Transportation & Warehousing | 0 | — | F |
| Sea_Logix LLC CA | Transportation & Warehousing | 0 | — | F |
| Seabee Logistics llc OH | Transportation & Warehousing | 0 | — | F |
| Seabird Enterprises CT | Healthcare & Social Assistance | 0 | — | F |
| Seaboard Asphalt MD | Manufacturing | 0 | — | A |
| Seaboard Asphalt Products MD | Other Services | 0 | — | A |
| Seaboard Corporation CA | Wholesale Trade | 0 | — | A |
| Seaboard Energy Kansas, LLC KS | Manufacturing | 0 | — | F |
| Seaboard Energy Missouri MO | Manufacturing | 0 | — | F |
| Seaboard Energy of Oklahoma OK | Manufacturing | 0 | — | F |
| Seaboard Energy, LLC KS | Manufacturing | 1 | $160,000 | — |
| Seaboard Energy, LLC MO | Transportation & Warehousing | 0 | — | A |
| SEABOARD FOODS IA | Agriculture & Forestry | 0 | — | B |
| SEABOARD FOODS KS | Manufacturing | 0 | — | D |
| SEABOARD FOODS TX | Agriculture & Forestry | 0 | — | D |
| Seaboard Foods, LLC OK | Manufacturing | 1 | $140,000 | F |
| SEABOARD HOLDINGS, LLC FL | Wholesale Trade | 0 | — | F |
| Seaboard Marine TX | Transportation & Warehousing | 0 | — | A |
| Seaboard Marine LTD FL | Transportation & Warehousing | 0 | — | B |
| Seaboard Marine of Florida, LTD FL | Transportation & Warehousing | 0 | — | C |
| seaboard products MA | Wholesale Trade | 0 | — | F |
| Seaboard Triumph Foods IA | Manufacturing | 0 | — | B |
| Seaboard Triumph Foods UT | Manufacturing | 0 | — | A |
| SEABOX NJ | Manufacturing | 0 | — | F |
