| Seaonus Stevedoring GA | Transportation & Warehousing | 0 | — | A |
| Seapac, Inc. AL | Administrative & Waste Services | 0 | — | A |
| Seapointe Village Realty, LLC NJ | Real Estate | 0 | — | A |
| Seaport Entertainment Management LLC NY | Arts & Entertainment | 2 | $123,858 | — |
| Seaport Hotel MA | — | 0 | — | — |
| SeaPort Sound Terminal LLC WA | Transportation & Warehousing | 0 | — | B |
| Seaport Stainless CA | Manufacturing | 0 | — | F |
| Seaport Steel WA | Wholesale Trade | 0 | — | F |
| Seaport Therapeutics Inc MA | Professional & Technical Services | 2 | $215,000 | — |
| SeaQuest Folsom LLC CA | Arts & Entertainment | 0 | — | F |
| SeaQuest Interactive Aquarium Las Vegas LLC NV | Arts & Entertainment | 0 | — | F |
| SeaQuest Interactive Aquarium Utah LLC UT | Arts & Entertainment | 0 | — | F |
| SeaQuest Littleton LLC CO | Arts & Entertainment | 0 | — | F |
| SeaQuest Management ID | Arts & Entertainment | 0 | — | D |
| SeaQuest Roseville LLC MN | Arts & Entertainment | 0 | — | F |
| SeaQuest Seasonal LLC GA | Arts & Entertainment | 0 | — | F |
| SeaQuest Trumbull LLC CT | Arts & Entertainment | 0 | — | F |
| SeaQuest Woodbridge LLC NJ | Arts & Entertainment | 0 | — | F |
| SeaQuestInteractive Aquarium Ft Worth LLC TX | Arts & Entertainment | 0 | — | F |
| Sear 200 LLC, dba Sear Steakhouse NY | — | 0 | — | — |
| SEARCE, INC. TX | Professional & Technical Services | 4 | $103,250 | — |
| Search, Inc IL | Healthcare & Social Assistance | 0 | — | F |
| Searchlight CA | Information & Media | 0 | — | A |
| Searchlight Capital Partners, L.P. NY | Finance & Insurance | 1 | $250,000 | — |
| SearchPros Staffing LLC CA | Administrative & Waste Services | 0 | — | A |
| SearchStax, Inc. CA | Professional & Technical Services | 1 | $195,000 | — |
| Searcy Constructions Services, Inc TN | Construction | 0 | — | F |
| Searcy SNF Operations LLC AR | Healthcare & Social Assistance | 0 | — | F |
| Searing Industries CA | Manufacturing | 0 | — | B |
| Searles Valley Minerals CA | — | 0 | — | — |
| Sears MD | — | 0 | — | — |
| Sears MI | — | 0 | — | — |
| Sears MN | — | 0 | — | — |
| Sears MO | — | 0 | — | — |
| Sears MS | — | 0 | — | — |
| Sears NE | — | 0 | — | — |
| Sears OK | — | 0 | — | — |
| Sears SC | — | 0 | — | — |
| Sears VA | — | 0 | — | — |
| Sears WA | — | 0 | — | — |
| Sears #01084 PA | — | 0 | — | — |
| Sears #1520 OH | — | 0 | — | — |
| Sears #1530 OH | — | 0 | — | — |
| Sears & Roebuck #01067 TX | — | 0 | — | — |
| Sears & Roebuck #01277 and #06409 TX | — | 0 | — | — |
| Sears - Acadiana Mall LA | — | 0 | — | — |
| Sears - MOA Bloomington MN | — | 0 | — | — |
| Sears Auto #6520 OH | — | 0 | — | — |
| Sears Auto #6532 OH | — | 0 | — | — |
| Sears Auto Center CT | — | 0 | — | — |