| SET Environmental, Inc. MO | Administrative & Waste Services | 0 | — | A |
| SET Environmental, Inc. OK | Administrative & Waste Services | 0 | — | A |
| SET Environmental, Inc. TX | Administrative & Waste Services | 0 | — | C |
| SET Environmental, Inc. dba ERS, Inc. IN | Administrative & Waste Services | 0 | — | A |
| SET Equipment Services LLC TX | Construction | 0 | — | A |
| SET Management, LLC (d/b/a SET Creative) OR | Professional & Technical Services | 1 | $63,000 | — |
| Set the Bar Fitness & Nutrition NE | — | 0 | — | — |
| Set the Standard LLC WY | Educational Services | 1 | $64,000 | — |
| Setco Automotive, N.A., Inc. TN | Manufacturing | 0 | — | A |
| Setco Sales Company KY | Manufacturing | 0 | — | A |
| Setco Tire OK | Manufacturing | 0 | — | B |
| Seterus, Inc. a subsidiary of IBM NC | — | 0 | — | — |
| Setex Inc OH | Manufacturing | 0 | — | B |
| Seth Ellis Chocolatier/Free2b Foods KS | Manufacturing | 0 | — | F |
| Sethi Management AZ | Accommodation & Food Services | 0 | — | A |
| Sethi Management CA | Accommodation & Food Services | 0 | — | A |
| Sethi Management NV | Accommodation & Food Services | 0 | — | A |
| Sethi Management TX | Accommodation & Food Services | 0 | — | A |
| Sethi Managment CA | Accommodation & Food Services | 0 | — | A |
| SETI Institute CA | Professional & Technical Services | 3 | $106,667 | — |
| Setina Manufacturing WA | Manufacturing | 0 | — | F |
| Seton Company PA | — | 0 | — | — |
| Seton Construction, Inc. WA | Construction | 0 | — | A |
| Seton Family of Hospitals TX | — | 0 | — | — |
| Seton Hall University NJ | Educational Services | 3 | $79,887 | — |
| Seton Health System, Inc. (CHHA & LHCSA) NY | — | 0 | — | — |
| Seton Healthcare- Chevy Chase TX | — | 0 | — | — |
| Seton Healthcare-Medical Park Tower TX | — | 0 | — | — |
| Seton Highland Lakes Hospital TX | — | 0 | — | — |
| Seton Hill University PA | Educational Services | 1 | $60,000 | — |
| Seton Medical Center CA | — | 0 | — | — |
| Seton Medical Center TX | — | 0 | — | — |
| Seton Medical Center Hays TX | — | 0 | — | — |
| Seton Medical Center Williams TX | — | 0 | — | — |
| Seton Northwest Hospital TX | — | 0 | — | — |
| SETON RESIDENCE - EVANSVILLE, IN IN | Healthcare & Social Assistance | 0 | — | F |
| SETON SHOALCREEK HOSPITAL TX | Healthcare & Social Assistance | 0 | — | F |
| Seton Smithville Hospital TX | — | 0 | — | — |
| Seton Southwest Medical Center TX | — | 0 | — | — |
| Setpoint Integrated Solutions LA | Manufacturing | 0 | — | A |
| Setpoint Integrated Solutions TX | Manufacturing | 0 | — | A |
| Setpoint Systems Corporation CO | Construction | 0 | — | D |
| Setra Systems, Inc. MA | Manufacturing | 1 | $96,130 | D |
| Setterlin Building Company OH | Construction | 0 | — | F |
| Setterstix Inc. SC | Manufacturing | 0 | — | F |
| Settle Inc. NY | Information & Media | 5 | $206,000 | — |
| Settlement Funding, LLC FL | — | 0 | — | — |
| Settlers' Cooperative, INC MI | Retail Trade | 0 | — | C |
| Setton International Foods, Inc. NY | Manufacturing | 0 | — | F |
| Setty & Associates, Ltd NY | Professional & Technical Services | 1 | $110,000 | — |