| SEMPRA SERVICES CORPORATION TX | Utilities | 0 | — | A |
| SEMSA NV | Healthcare & Social Assistance | 0 | — | F |
| SEMSA/Riggs Ambulance Service CA | — | 0 | — | — |
| Semtech Corporation CA | Wholesale Trade | 1 | $158,000 | — |
| Semtech San Diego Corporation CA | Wholesale Trade | 1 | $128,898 | — |
| Sena Advertising Inc. CA | Professional & Technical Services | 1 | $76,378 | — |
| Sena Info Technologies, Inc MI | Professional & Technical Services | 8 | $117,899 | — |
| Sena Kean SNF Operations LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Senate Builders & Construction Managers, Inc. PA | Construction | 0 | — | A |
| Senath South Health Care Center, LLC MO | Healthcare & Social Assistance | 0 | — | F |
| Sencient Flavors IN | — | 0 | — | — |
| SENCO Construction, Inc. IL | Construction | 0 | — | B |
| Sencon Inc IL | Manufacturing | 0 | — | F |
| SencorpWhite Inc. MA | Manufacturing | 0 | — | B |
| SEND A CAKE LLC WA | Retail Trade | 0 | — | A |
| SendBird, Inc. CA | Professional & Technical Services | 1 | $218,500 | — |
| Sender Express LLC NJ | Transportation & Warehousing | 0 | — | F |
| Sender Express LLC PA | Transportation & Warehousing | 0 | — | F |
| SENDER ONE CA | — | 0 | — | — |
| Sendero Drilling TX | — | 0 | — | — |
| Sendero Energy Services, LLC TX | Construction | 0 | — | A |
| Sendero Flow Control, LLC TX | Mining & Extraction | 0 | — | A |
| Sendero Industries, LLC TX | Construction | 0 | — | A |
| Sendero Power Line Construction, Inc. TX | Utilities | 0 | — | D |
| Sendik's Fine Foods, Inc. WI | Retail Trade | 0 | — | A |
| Sendik's Food Markets, LLC WI | Retail Trade | 0 | — | D |
| SENDX MEDICAL, INC. CA | Wholesale Trade | 3 | $123,265 | C |
| SENECA IL | Healthcare & Social Assistance | 0 | — | F |
| Seneca Companies CO | Construction | 0 | — | D |
| Seneca Companies IA | Construction | 0 | — | D |
| Seneca Companies IL | Construction | 0 | — | A |
| Seneca Companies MO | Construction | 0 | — | A |
| Seneca Companies NE | Construction | 0 | — | A |
| Seneca Companies OK | Construction | 0 | — | A |
| Seneca Companies- Oklahoma City OK | Construction | 0 | — | A |
| Seneca Companies- Salt Lake City UT | Construction | 0 | — | A |
| Seneca Dairy Systems, LLC NY | Manufacturing | 0 | — | F |
| Seneca Data Distributors a wholly-owned subsidiary of Arrow Electronics, Inc. NY | — | 0 | — | — |
| SENECA FARMS BIOCHAR LLC NY | Manufacturing | 0 | — | A |
| Seneca Foods MI | Manufacturing | 0 | — | A |
| Seneca Foods Corp - Cambria East WI | Manufacturing | 0 | — | D |
| Seneca Foods Corporation CA | — | 0 | — | — |
| Seneca Foods Corporation ID | Agriculture & Forestry | 0 | — | A |
| Seneca Foods Corporation IL | Manufacturing | 0 | — | A |
| Seneca Foods Corporation MN | Manufacturing | 0 | — | F |
| Seneca Foods Corporation NY | Manufacturing | 1 | $101,230 | D |
| Seneca Foods Corporation OR | Construction | 0 | — | F |
| Seneca Foods Corporation WA | Agriculture & Forestry | 0 | — | F |
| Seneca Foods Corporation WI | Manufacturing | 0 | — | A |
| Seneca Foundry, Inc. IA | Manufacturing | 0 | — | F |