| Seneca Hardwood Lumber Co. PA | Manufacturing | 0 | — | A |
| SENECA HEALTH CARE CENTER LLC NY | Healthcare & Social Assistance | 0 | — | F |
| Seneca Hill Manor NY | Healthcare & Social Assistance | 0 | — | F |
| Seneca Landfill, Inc. PA | Administrative & Waste Services | 0 | — | F |
| Seneca Mechanical, LLC TX | Construction | 0 | — | A |
| Seneca Mortgage Servicing LLC NY | — | 0 | — | — |
| Seneca Nursing and Rehabilitation Center NY | Healthcare & Social Assistance | 0 | — | F |
| Seneca Real Estate Group Inc WA | Real Estate | 1 | $160,000 | — |
| Seneca Rochester MN | — | 0 | — | — |
| Seneca Stone Corporation NY | Construction | 0 | — | A |
| Seneca Sunrise LLC NE | Healthcare & Social Assistance | 0 | — | A |
| Seneca Waste IA | Administrative & Waste Services | 0 | — | F |
| Seneca Waste Solutions- Davenport IA | Administrative & Waste Services | 0 | — | A |
| Seneca Waste Solutions- Omaha NE | Administrative & Waste Services | 0 | — | A |
| Seneca Waste Solutions-Denver CO | Administrative & Waste Services | 0 | — | A |
| Seneca Waste Solutions-Tulsa OK | Administrative & Waste Services | 0 | — | A |
| SeneGence International CA | Wholesale Trade | 0 | — | A |
| SeneGence International OK | Wholesale Trade | 0 | — | F |
| SENER Engineering and Systems, Inc. CA | Professional & Technical Services | 1 | $190,000 | — |
| Senergy Petroleum, LLC AZ | Wholesale Trade | 0 | — | C |
| Senergy Petroleum, LLC CO | Wholesale Trade | 0 | — | D |
| Senergy Petroleum, LLC ID | Wholesale Trade | 0 | — | F |
| Senergy Petroleum, LLC NM | Wholesale Trade | 0 | — | B |
| Senergy Petroleum, LLC NV | Wholesale Trade | 0 | — | F |
| Senergy Petroleum, LLC TX | Wholesale Trade | 0 | — | B |
| Senergy Petroleum, LLC UT | Wholesale Trade | 0 | — | A |
| Seneri Logistics, LLC FL | Transportation & Warehousing | 0 | — | D |
| Senesco Marine, LLC RI | Manufacturing | 0 | — | F |
| Senio GA | Healthcare & Social Assistance | 0 | — | F |
| Senior Aerospace AMT WA | — | 0 | — | — |
| Senior Aerospace Jet Products CA | — | 0 | — | — |
| Senior Aerospace SSP CA | Manufacturing | 0 | — | F |
| Senior Bridge Home Health CA | Healthcare & Social Assistance | 0 | — | F |
| Senior Care Centers TX | Healthcare & Social Assistance | 0 | — | F |
| Senior Care Communities MN | Healthcare & Social Assistance | 0 | — | F |
| Senior Care Development LLC IL | Healthcare & Social Assistance | 0 | — | F |
| Senior Care Health and rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Senior Care Inc AR | Healthcare & Social Assistance | 0 | — | F |
| Senior Care Solutions CA | Healthcare & Social Assistance | 0 | — | A |
| Senior Care Staffing Inc MN | Healthcare & Social Assistance | 0 | — | A |
| Senior Choice Inc. PA | Healthcare & Social Assistance | 0 | — | F |
| Senior Citizens Home Assistance Service Inc. TN | Healthcare & Social Assistance | 0 | — | F |
| Senior Citizens Home, Inc. NC | Healthcare & Social Assistance | 0 | — | A |
| Senior Commons at Powder Mill PA | Healthcare & Social Assistance | 0 | — | F |
| SENIOR COMMUNITY CARE OF KENTUCKY KY | Healthcare & Social Assistance | 0 | — | A |
| Senior Community Services MN | Healthcare & Social Assistance | 0 | — | A |
| SENIOR FLEXONICS IL | Manufacturing | 0 | — | A |
| Senior Flexonics Pathway ME | Manufacturing | 0 | — | D |
| Senior Flexonics Pathway TN | Manufacturing | 0 | — | A |
| Senior Flexonics Pathway TX | Manufacturing | 0 | — | D |
