| Space 4 Architecture D.P.C. NY | Professional & Technical Services | 1 | $67,309 | - |
| Space Auto Group Inc. CA | Retail Trade | 1 | $99,840 | - |
| Space Centre Australia LLC VA | Manufacturing | 3 | $206,488 | - |
| Space Coast Health Centers, Inc. FL | Healthcare & Social Assistance | 1 | $239,200 | - |
| Space Coast Launch Services FL | - | 0 | - | - |
| Space Craft Worldwide, Inc. NY | Manufacturing | 0 | - | F |
| Space Dumpling LLC TX | Accommodation & Food Services | 1 | $82,000 | - |
| Space Dynamics Laboratory UT | Professional & Technical Services | 0 | - | F |
| Space Exploration Technologies FL | Transportation & Warehousing | 0 | - | A |
| Space Exploration Technologies WA | Manufacturing | 0 | - | B |
| Space Exploration Technologies Corp. CA | Manufacturing | 3 | $130,591 | C |
| Space Exploration Technologies Corp. TX | Manufacturing | 5 | $156,786 | F |
| Space Gateway Support, LLC FL | - | 0 | - | - |
| Space Needle WA | - | 0 | - | - |
| Space Perspective Inc. FL | Manufacturing | 1 | $130,200 | - |
| Space Science Institute CO | Professional & Technical Services | 1 | $78,058 | - |
| Space Systems/Loral, LLC CA | - | 0 | - | - |
| Space Systems/Loral, LLC ("SSL") CA | - | 0 | - | - |
| Spacecity Aroma LLC TX | Accommodation & Food Services | 1 | $83,450 | - |
| Spacelabs Healthcare, LLC WA | Wholesale Trade | 5 | $129,399 | A |
| SpacePalm Incorporated TX | Professional & Technical Services | 1 | $95,680 | - |
| SpaceRake Inc. MA | Professional & Technical Services | 1 | $145,600 | - |
| SpaceTime Pictures, Inc CA | Arts & Entertainment | 2 | $96,000 | - |
| SpaceVibes Inc NE | Professional & Technical Services | 1 | $68,702 | - |
| Spacewalk Systems Inc MI | Professional & Technical Services | 11 | $105,674 | - |
| Spacious Technologies LLC subsidiary of WeWork Companies, Inc NY | - | 0 | - | - |
| Spackman Mossop Michaels LLC LA | Professional & Technical Services | 1 | $63,981 | - |
| Spacture AI, INC NY | Professional & Technical Services | 1 | $103,210 | - |
| Spago - Beverly Hills CA | - | 0 | - | - |
| Spago Restaurant CA | - | 0 | - | - |
| Spahn & Rose Lumber Co. IA | Retail Trade | 0 | - | D |
| Spalding Academy NE | Educational Services | 1 | $46,000 | - |
| Span Alaska Transportation AK | Transportation & Warehousing | 0 | - | F |
| Span.IO, Inc. CA | Professional & Technical Services | 4 | $154,875 | F |
| Spandet Dairy KS | Agriculture & Forestry | 0 | - | D |
| Spane IT Solutions INC TX | Professional & Technical Services | 1 | $114,795 | - |
| Spangler Candy OH | Manufacturing | 0 | - | F |
| Spanier Building Maintenance Co., Inc. NY | - | 0 | - | - |
| Spanish Trail Lumber FL | Manufacturing | 0 | - | B |
| Spann & Associates, LLC WI | Professional & Technical Services | 1 | $94,120 | - |
| Spann Roofing & Sheet Metal, Inc. SC | Construction | 0 | - | F |
| Spansion Fab 25 LLC MN | Manufacturing | 3 | $130,846 | - |
| Spanx LLC GA | Retail Trade | 2 | $120,000 | - |
| SPAR Marketing Force, Inc. MI | Professional & Technical Services | 2 | $115,000 | F |
| Sparboe Farms CO | - | 0 | - | - |
| Sparboe Foods, LLC IA | - | 0 | - | - |
| Sparc IL | Healthcare & Social Assistance | 0 | - | C |
| SPARC Group LLC NJ | Retail Trade | 1 | $104,400 | - |
| SPARC Group LLC TX | Retail Trade | 3 | $106,676 | - |
| Sparc Plus, LLC TX | Professional & Technical Services | 1 | $62,650 | - |
