| Seroogy's Holiday House, LTD WI | Manufacturing | 0 | — | D |
| Serpa Packaging CA | Manufacturing | 0 | — | C |
| Serpentine Energy LLC KS | Manufacturing | 1 | $71,000 | — |
| Serpico Landscaping, Inc CA | Administrative & Waste Services | 0 | — | D |
| SERRA CHEVROLET AUTOMOTIVE LLC MI | Retail Trade | 0 | — | F |
| Serra Corporation-Hayward CA | — | 0 | — | — |
| Serra Corporation-Nevada City CA | — | 0 | — | — |
| Serra Corporation-San Jose CA | — | 0 | — | — |
| Serra Medical Transportation Inc CA | Transportation & Warehousing | 0 | — | A |
| Serralles Environmental Technologies Inc. PR | Utilities | 0 | — | A |
| Serrano VA | Real Estate | 0 | — | A |
| Serrano Country Club CA | — | 0 | — | — |
| Serrano Electric Inc CA | Construction | 0 | — | F |
| Serrmi Products LLC KS | Manufacturing | 0 | — | A |
| Serta Dormae Products TX | Manufacturing | 0 | — | F |
| Serta Mattress MS | — | 0 | — | — |
| Serta Simmons AL | Manufacturing | 0 | — | C |
| Serta Simmons AZ | Manufacturing | 0 | — | F |
| Serta Simmons CA | Manufacturing | 0 | — | F |
| Serta Simmons CO | Manufacturing | 0 | — | F |
| Serta Simmons CT | Manufacturing | 0 | — | A |
| Serta Simmons FL | Manufacturing | 0 | — | F |
| Serta Simmons GA | Manufacturing | 0 | — | C |
| Serta Simmons HI | Manufacturing | 0 | — | A |
| Serta Simmons IA | Manufacturing | 0 | — | F |
| Serta Simmons KS | Manufacturing | 0 | — | F |
| Serta Simmons NC | Manufacturing | 0 | — | F |
| Serta Simmons NY | Manufacturing | 0 | — | F |
| Serta Simmons OH | Manufacturing | 0 | — | A |
| Serta Simmons PA | Manufacturing | 0 | — | D |
| Serta Simmons TX | Manufacturing | 0 | — | C |
| Serta Simmons VA | Manufacturing | 0 | — | A |
| Serta Simmons WA | Manufacturing | 0 | — | F |
| Serta Simmons WI | Manufacturing | 0 | — | F |
| Serta Simmons Bedding MS | — | 0 | — | — |
| Serta Simmons Bedding PA | — | 0 | — | — |
| SERTA SIMMONS BEDDING, LLC GA | Manufacturing | 3 | $139,500 | — |
| Serta Simmons Bedding, LLC (SSB Manufacturing Company) NC | — | 0 | — | — |
| Serta Simmons Holdings LLC 001- BELOIT SER WI | Manufacturing | 0 | — | F |
| Serta Simmons Holdings LLC 003- MORENO VALLEY SER CA | Manufacturing | 0 | — | D |
| Serta Simmons Holdings LLC 006- CULLMAN SER AL | Manufacturing | 0 | — | F |
| Serta Simmons Holdings LLC 007- HOUSTON SER TX | Manufacturing | 0 | — | B |
| Serta Simmons Holdings LLC 011- WEST PALM BEACH SER FL | Manufacturing | 0 | — | F |
| Serta Simmons Holdings LLC 015- GROVETOWN SER GA | Manufacturing | 0 | — | F |
| Serta Simmons Holdings LLC 017- CINCINNATI SER OH | Manufacturing | 0 | — | A |
| Serta Simmons Holdings LLC 022- PUYALLUP SER WA | Manufacturing | 0 | — | A |
| Serta Simmons Holdings LLC 040- JAMESTOWN SER NY | Manufacturing | 0 | — | A |
| Serta Simmons Holdings LLC 041- GREENE COUNTY SER NY | Manufacturing | 0 | — | F |
| Serta Simmons Holdings LLC 10390 - TUFT AND NEEDLE HEADQUARTERS AZ | Manufacturing | 0 | — | A |
| Serta Simmons Holdings LLC 106- HONOLULU SIM HI | Manufacturing | 0 | — | A |
