| Sabre Plumbing, Heating, & Air Conditioning MN | Construction | 0 | — | A |
| Sabre Plumbing, Heating, & Air Conditioning of Des Moines, Iowa LLC IA | Construction | 0 | — | A |
| Sabreliner Corporation MO | — | 0 | — | — |
| Sabrosura Foods LLC WI | Wholesale Trade | 0 | — | D |
| SaBSaF LLC CA | Transportation & Warehousing | 0 | — | F |
| SAC INC UT | Manufacturing | 0 | — | A |
| SAC Inc. PA | Retail Trade | 0 | — | A |
| Sac Osage Electric Cooperative, Inc. MO | Utilities | 0 | — | F |
| Sac Valley Electric, Inc. CA | Construction | 0 | — | A |
| SAC Wireless IL | Construction | 0 | — | C |
| SACC, INC. TX | Construction | 0 | — | F |
| Saccani Distributing Company CA | — | 0 | — | — |
| SACHEM INC TX | Manufacturing | 0 | — | B |
| Sachs Electric GA | Construction | 0 | — | A |
| Sachs Electric MO | Construction | 0 | — | A |
| Sachse Construction ATTN M. McMahon MI | Construction | 0 | — | A |
| Sacia Orchards WI | Agriculture & Forestry | 0 | — | A |
| Sack Lumber Company NE | Retail Trade | 0 | — | A |
| Sackett Systems Inc. IL | Manufacturing | 0 | — | F |
| SACO AEI Polymers, Inc. OH | Manufacturing | 0 | — | F |
| SACO AEI Polymers, Inc. WI | Manufacturing | 3 | $102,996 | F |
| Saco North ME | Healthcare & Social Assistance | 0 | — | A |
| Sacoma Specialty Products, LLC. IN | Manufacturing | 0 | — | F |
| Sacopee Valley Health Center ME | Healthcare & Social Assistance | 0 | — | A |
| Sacramento Auto Ins.Center Inc.Dba Cost-U-Less Ins CA | — | 0 | — | — |
| Sacramento Cat Hospital CA | Professional & Technical Services | 0 | — | A |
| Sacramento Children's Home CA | Public Administration | 0 | — | B |
| Sacramento Childrens Home CA | Public Administration | 0 | — | A |
| Sacramento City Unified School District CA | Educational Services | 2 | $64,087 | F |
| Sacramento County CA | Construction | 0 | — | F |
| Sacramento District Council Society of St. Vincent de Paul CA | Retail Trade | 0 | — | F |
| Sacramento Ear Nose and Throat CA | Healthcare & Social Assistance | 0 | — | F |
| Sacramento Ear Nose and Throat - Roseville Allergy CA | Healthcare & Social Assistance | 0 | — | F |
| Sacramento ear Nose and Throat- Stockton CA | Healthcare & Social Assistance | 0 | — | F |
| Sacramento Executive Helicopters CA | Transportation & Warehousing | 0 | — | A |
| Sacramento Finance Authority (SFA) CA | Utilities | 0 | — | A |
| Sacramento Lash, LLC DBA Amazing Lah Studio - Sacramento CA | Other Services | 0 | — | A |
| Sacramento Laundry Company CA | Other Services | 0 | — | F |
| Sacramento Motorcars LLC dba Nissan of Elk Grove, Mazda of Elk Grove, Quick Lube, and Elk Grove Cust CA | — | 0 | — | — |
| sacramento natural food co-op CA | Retail Trade | 0 | — | F |
| SACRAMENTO NATURAL FOODS CO OP INC CA | Retail Trade | 0 | — | F |
| Sacramento Prestige Gunite CA | Construction | 0 | — | F |
| Sacramento Refrigeration Inc CA | Construction | 0 | — | A |
| Sacramento Regional County Sanitation District CA | Utilities | 0 | — | F |
| Sacramento Regional Transit CA | — | 0 | — | — |
| Sacramento Regional Transit District CA | — | 0 | — | — |
| Sacramento River Healthcare CA | Healthcare & Social Assistance | 0 | — | F |
| Sacramento Self Help Housing CA | — | 0 | — | — |
| Sacramento SPCA CA | Other Services | 0 | — | F |
| Sacramento SSYAP LLC CA | Wholesale Trade | 0 | — | A |
