| Sovah Health Danville VA | Healthcare & Social Assistance | 0 | - | F |
| Sovah Health-Martinsville VA | - | 0 | - | - |
| Sovereign Carolina Holdings, LLC GA | Healthcare & Social Assistance | 0 | - | C |
| Sovereign Carolina Holdings, LLC NC | Healthcare & Social Assistance | 0 | - | F |
| Sovereign Distributors NJ | Retail Trade | 0 | - | C |
| Sovereign Healthcare Holdings, LLC FL | Healthcare & Social Assistance | 0 | - | F |
| Sovereign Pharmaceuticals TX | Manufacturing | 1 | $99,750 | F |
| Sovereign Technologies, LLC MO | Professional & Technical Services | 6 | $115,988 | - |
| Sovereign Trade, Inc. PA | Manufacturing | 1 | $140,000 | - |
| Sovos Compliance, LLC MA | Information & Media | 1 | $138,923 | - |
| Sovrn Holdings, Inc. CO | Information & Media | 1 | $141,960 | - |
| SOW Design Studio, Inc FL | Professional & Technical Services | 1 | $85,946 | - |
| Soyo Soft, INC. NY | Professional & Technical Services | 8 | $93,659 | - |
| Soyventis North America LLC NJ | Manufacturing | 1 | $146,286 | - |
| Sozo Health Inc MI | Agriculture & Forestry | 0 | - | A |
| Sp Alf Ops CO, LLC TX | Healthcare & Social Assistance | 0 | - | F |
| Sp Dancoe & Associates LLC MP | Professional & Technical Services | 1 | $50,336 | - |
| SP Plus CA | Administrative & Waste Services | 0 | - | F |
| SP Plus FL | Administrative & Waste Services | 0 | - | F |
| SP Plus LA | Transportation & Warehousing | 0 | - | F |
| SP Plus MD | Administrative & Waste Services | 0 | - | A |
| SP Plus NY | Administrative & Waste Services | 0 | - | F |
| SP Plus OH | Administrative & Waste Services | 0 | - | B |
| SP Plus TX | Administrative & Waste Services | 0 | - | F |
| SP Plus VA | Transportation & Warehousing | 0 | - | D |
| SP Plus WI | Administrative & Waste Services | 0 | - | A |
| Sp Plus CORPORATION Dfw Express Shuttle TX | Administrative & Waste Services | 0 | - | F |
| Sp Plus CORPORATION Mco - Frontier - Push Asg FL | Transportation & Warehousing | 0 | - | F |
| SP Plus, LLA, A Metropolis Company MO | - | 0 | - | - |
| Sp Tech Resources INC TX | Professional & Technical Services | 10 | $103,553 | - |
| SP Teks, Inc. IL | Administrative & Waste Services | 4 | $77,002 | - |
| SP+ NV | - | 0 | - | - |
| SP+ OR | - | 0 | - | - |
| SP+ Corporation CO | - | 0 | - | - |
| SP+ Corporation MI | - | 0 | - | - |
| SP+ Corporation at Hollywood Burbank Airport CA | - | 0 | - | - |
| SP+ Corporation Fort Lauderdale-Hollywood International Airport FL | - | 0 | - | - |
| SP+, A Metropolis Company FL | - | 0 | - | - |
| SP+/Standard Parking/Central Parking-CVG KY | - | 0 | - | - |
| sp0n Inc. NY | Information & Media | 2 | $165,000 | - |
| Spa Chakra - Conrad Hotel IN | - | 0 | - | - |
| Spa Chakra Acquisition Corporation CA | - | 0 | - | - |
| Spa Chakra Acquisition Corporation - Guerlain Spa NY | - | 0 | - | - |
| Spa Chakra Acquisition Corporation - Spa Chakra on Fifth NY | - | 0 | - | - |
| Spa Chakra Acquisition Corporation, Nourish CA | - | 0 | - | - |
| Spa Chakra Corporation FL | - | 0 | - | - |
| SPA Enterprise Services, Inc. GA | Professional & Technical Services | 1 | $82,000 | - |
| Spa Havens, LP dba Cal-a-Vie Health Spa CA | - | 0 | - | - |
| SPA Performance, Inc. OH | Professional & Technical Services | 1 | $300,000 | - |
| SPAAN Tech, Inc. IL | Professional & Technical Services | 1 | $61,152 | - |