| Seiffert Building Supplies LLC IA | Retail Trade | 0 | — | A |
| Seigo Enterprises, Inc. dba Zen Toro CA | — | 0 | — | — |
| Seil LLP NJ | Professional & Technical Services | 1 | $83,200 | — |
| Seiler Instrument & Manufacturing Company Inc. MO | Manufacturing | 0 | — | F |
| Seilkop Industries, Inc. OH | Manufacturing | 0 | — | F |
| SEIRUS INNOVATIVE ACCESSORIES, INC. CA | Manufacturing | 0 | — | B |
| Seis, Inc. UT | Finance & Insurance | 1 | $45,760 | — |
| SEISMIC SOFTWARE INC. CA | Professional & Technical Services | 2 | $139,500 | — |
| Seitec Genetics NE | Agriculture & Forestry | 0 | — | A |
| Seither & Cherry Company IA | Construction | 0 | — | A |
| Seither & Cherry Quad Cities, Inc. IA | Other Services | 0 | — | A |
| SEIU Local 503, OPEU OR | Other Services | 0 | — | A |
| SEJ Services LLC SC | Administrative & Waste Services | 0 | — | C |
| SejalIT Inc. CA | Professional & Technical Services | 1 | $146,307 | — |
| SejalIT Inc. TX | Professional & Technical Services | 1 | $121,618 | — |
| SEJONG AL | Manufacturing | 0 | — | D |
| Sejong Academy of Minnesota MN | Educational Services | 1 | $46,331 | — |
| Sejong Georgia LLC GA | Manufacturing | 0 | — | F |
| SEJONG LLP NJ | Professional & Technical Services | 2 | $102,500 | — |
| SEK COOP, INC KS | Wholesale Trade | 0 | — | B |
| Sekisui Aerospace IA | — | 0 | — | — |
| Sekisui Aerospace WA | — | 0 | — | — |
| Sekisui Kasei OH | Manufacturing | 0 | — | C |
| Sekisui Kasei U.S.A., Inc. TN | Manufacturing | 1 | $90,000 | B |
| SEKISUI KYDEX MI | Manufacturing | 0 | — | D |
| SEKISUI KYDEX PA | Manufacturing | 0 | — | C |
| Sekisui Speciality Chemicals, LLC KY | Manufacturing | 0 | — | B |
| Sekisui specialty Chemicals KY | Transportation & Warehousing | 0 | — | A |
| Sekisui Specialty Chemicals America, LLC. TX | Manufacturing | 0 | — | A |
| SEKISUI Voltek, LLC MI | Manufacturing | 0 | — | F |
| Seko Dosing Systems Corporation PA | Wholesale Trade | 1 | $80,101 | — |
| SEKO Worldwide LLC IL | Transportation & Warehousing | 0 | — | A |
| Sekscobra Inc. CA | — | 0 | — | — |
| Sekscobra Inc. dba Craft & Commerce CA | — | 0 | — | — |
| Sekscobra Inc. dba False Idol CA | — | 0 | — | — |
| Seksun Texas Inc. TX | Manufacturing | 1 | $65,333 | — |
| SEL Engineering Services CO | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc CA | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc FL | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc GA | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc ID | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc IL | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc MI | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc OH | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc PA | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services Inc TX | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services, Inc. AZ | Professional & Technical Services | 0 | — | A |
| SEL Engineering Services, Inc. NC | Professional & Technical Services | 0 | — | F |
| SEL Engineering Services, Inc. WA | Professional & Technical Services | 11 | $127,181 | A |
| Sel Sales Inc. NV | Wholesale Trade | 0 | — | A |
