| Salisbury Hotel NY | - | 0 | - | - |
| Salisbury University MD | Educational Services | 3 | $114,952 | C |
| Salix Pharmaceuticals CA | - | 0 | - | - |
| Salix Pharmaceuticals, Inc. NC | - | 0 | - | - |
| Salk Clubhouse CA | - | 0 | - | - |
| Salk Institute CA | Professional & Technical Services | 0 | - | F |
| Sallie Mae Bank DE | Finance & Insurance | 1 | $125,000 | - |
| Sallie Mae, Inc FL | - | 0 | - | - |
| Sallie Mae, Inc. TX | - | 0 | - | - |
| Sally Beauty Supply LLC TX | Retail Trade | 7 | $132,591 | - |
| Sally Holdings LLC CA | Transportation & Warehousing | 0 | - | C |
| Sally Holdings LLC FL | Transportation & Warehousing | 0 | - | C |
| Sally Holdings LLC NV | Transportation & Warehousing | 0 | - | D |
| Sally Holdings LLC OH | Transportation & Warehousing | 0 | - | B |
| Sally Holdings LLC SC | Transportation & Warehousing | 0 | - | B |
| Sally Holdings LLC TX | Transportation & Warehousing | 0 | - | D |
| Salmon Health & Retirement MA | Healthcare & Social Assistance | 0 | - | F |
| SALMXXIII Logistics LLC OH | Transportation & Warehousing | 0 | - | F |
| Salon Centric Inc AL | - | 0 | - | - |
| Salon DeLange OR | - | 0 | - | - |
| Salon Luce, LC IA | - | 0 | - | - |
| SalonCentric MI | Transportation & Warehousing | 0 | - | B |
| SalonCentric NE | Transportation & Warehousing | 0 | - | B |
| SalonCentric PA | Transportation & Warehousing | 0 | - | A |
| SalonCentric, Inc. CA | - | 0 | - | - |
| SalonCentric, Inc. FL | - | 0 | - | - |
| Salonika Associates LLC NJ | Transportation & Warehousing | 0 | - | A |
| Salsa A La Salsa MN | - | 0 | - | - |
| Salt & Smoke MO | - | 0 | - | - |
| Salt & Straw OR | Manufacturing | 0 | - | F |
| Salt Lake Brewing Company UT | Accommodation & Food Services | 0 | - | F |
| Salt Lake City Corporation UT | Arts & Entertainment | 0 | - | D |
| Salt Lake Community College UT | Educational Services | 1 | $64,276 | - |
| Salt Lake Neighborhood Housing Services, Inc. UT | Healthcare & Social Assistance | 1 | $63,000 | - |
| Salt Security Inc. CA | Information & Media | 1 | $155,000 | - |
| Saltbae LLC dba Saltbae Burger NY | - | 0 | - | - |
| Salter Labs CA | - | 0 | - | - |
| Saltzer Health ID | - | 0 | - | - |
| Saltzman Tanis, Pittell, Levine & Jacobson PA FL | Healthcare & Social Assistance | 2 | $192,206 | - |
| Saltzman, Tanis, Pittell, Levin and Jacobson LLC FL | Healthcare & Social Assistance | 8 | $179,549 | - |
| Salud Integral En La Montana, INC PR | Healthcare & Social Assistance | 0 | - | F |
| Saluda Grade Advisory LLC NY | Finance & Insurance | 1 | $75,000 | - |
| Salus Capital Inc. MD | Healthcare & Social Assistance | 1 | $92,000 | - |
| Salus MSO, LLC NY | Healthcare & Social Assistance | 1 | $80,080 | - |
| SalusCare, Inc. FL | Healthcare & Social Assistance | 0 | - | F |
| Salut Bar MN | - | 0 | - | - |
| Salv AI, Inc. CA | Information & Media | 1 | $150,000 | - |
| Salvage Of Europe LLC TX | Manufacturing | 2 | $104,000 | - |
| Salvation Army CA | - | 0 | - | - |
| Salvation Army MN | - | 0 | - | - |