| SeaWorld CA | — | 0 | — | — |
| SeaWorld (SWF) SeaWorld Parks FL | Arts & Entertainment | 0 | — | F |
| SeaWorld of California CA | Arts & Entertainment | 0 | — | F |
| SeaWorld of Florida LLC, SWBG Orlando Corporate Operations Group, LLC FL | — | 0 | — | — |
| SeaWorld of Texas LLC TX | Arts & Entertainment | 0 | — | F |
| SeaWorld of Texas LLC dba Aquatica TX | Arts & Entertainment | 0 | — | F |
| SeaWorld of Texas LLC dba SeaWorld San Antonio dba Aquatica San Antonio TX | — | 0 | — | — |
| SeaWorld Parks & Entertainment FL | Arts & Entertainment | 0 | — | F |
| SeaWorld Parks & Entertainment LLC dba Adventure Island FL | Arts & Entertainment | 0 | — | F |
| SeaWorld Parks & Entertainment LLC dba Busch Gardens Tampa FL | Arts & Entertainment | 0 | — | F |
| SeaWorld Parks & Entertainment LLC dba Busch Gardens Williamsburg VA | Arts & Entertainment | 0 | — | D |
| SeaWorld Parks & Entertainment LLC dba Water Country USA VA | Arts & Entertainment | 0 | — | F |
| SeaWorld Parks & Entertainment Orlando Contact Center FL | — | 0 | — | — |
| SeaWorld Parks and Entertainment PA | Arts & Entertainment | 0 | — | F |
| SeaWorld Parks and Entertainment LLC d/b/a Busch Gardens FL | — | 0 | — | — |
| SeaWorld San Diego CA | — | 0 | — | — |
| Seay, Seay & Litchfield, P.C. GA | Professional & Technical Services | 1 | $66,560 | — |
| Sebastian Construction Group TX | Construction | 0 | — | D |
| Sebastian Corporation CA | Construction | 0 | — | F |
| Sebastian's Table NE | — | 0 | — | — |
| Sebastopol Hardware Center CA | Retail Trade | 0 | — | A |
| Sebby Enterprises, Inc. IL | Transportation & Warehousing | 0 | — | F |
| Sebby Enterprises, Inc. DBA Two Men And A Truck / DuPage, Will, Kendall IL | Transportation & Warehousing | 0 | — | A |
| Sebeka Public School MN | Educational Services | 0 | — | B |
| Sebela Pharmaceuticals GA | Manufacturing | 0 | — | A |
| Sebert Landscaping Inc IL | Administrative & Waste Services | 0 | — | D |
| Sebert Landscaping Inc WI | Administrative & Waste Services | 0 | — | C |
| Sebree Mining LLC KY | — | 0 | — | — |
| Sebright Products Inc. MI | Manufacturing | 0 | — | F |
| SEC MS | Construction | 0 | — | A |
| SEC Auto Transport, Inc. TN | Transportation & Warehousing | 0 | — | A |
| SEC Energy Products & Services TX | Manufacturing | 0 | — | C |
| Secant Group, LLC PA | Professional & Technical Services | 1 | $70,658 | — |
| Secaucus Hotel Partners LLC NJ | Accommodation & Food Services | 0 | — | F |
| SECC Corporation CA | Construction | 0 | — | A |
| Secco Squared, LLC NY | Professional & Technical Services | 1 | $85,000 | — |
| Secession Golf Club SC | Arts & Entertainment | 0 | — | F |
| SECFI, INC. CA | Finance & Insurance | 1 | $155,000 | — |
| Sechan Electronics Inc PA | Manufacturing | 0 | — | C |
| Sechrist-Hall Company TX | Construction | 0 | — | A |
| Seckinger Forest Products, Inc SC | Agriculture & Forestry | 0 | — | F |
| Seco Creek Services LLC TX | Mining & Extraction | 0 | — | A |
| SECO Energy FL | Utilities | 0 | — | D |
| Seco Industrial Maintenance & Controls, Inc. TX | Construction | 0 | — | A |
| Seco Manufacturing Co. Inc. CA | Manufacturing | 0 | — | D |
| Seco Spice Company, Ltd. Co. NM | Manufacturing | 0 | — | C |
| SECO Tools Inc. TN | — | 0 | — | — |
| Seco Tools, LLC MI | Manufacturing | 0 | — | A |
| Secoa Metal Finishing GA | Manufacturing | 0 | — | A |
| Secoa Technology, LLC GA | Manufacturing | 0 | — | A |
