| Sparc Technology Services Inc NJ | Professional & Technical Services | 2 | $108,500 | - |
| Sparient Inc. CA | Professional & Technical Services | 2 | $196,500 | - |
| Sparity, Inc. GA | Professional & Technical Services | 6 | $106,700 | - |
| Spark & Raxit Inc CA | Manufacturing | 1 | $80,621 | - |
| Spark Capital Partners, LLC MA | Finance & Insurance | 1 | $175,000 | - |
| Spark Data Solutions INC. TX | Professional & Technical Services | 6 | $88,442 | - |
| Spark Infotech Inc AZ | Professional & Technical Services | 4 | $96,361 | - |
| Spark IT Technologies, LLC SC | Professional & Technical Services | 2 | $98,696 | - |
| Spark Life Solutions Inc. TX | Professional & Technical Services | 2 | $107,286 | - |
| Spark Polo LLC GA | Manufacturing | 1 | $63,150 | - |
| Spark Relational Counseling, LLC OR | Healthcare & Social Assistance | 2 | $62,600 | - |
| Spark Services CA | Construction | 1 | $89,000 | - |
| Spark Technologies, Inc. CT | Professional & Technical Services | 1 | $84,698 | - |
| Spark Tek INC TX | Professional & Technical Services | 1 | $130,000 | - |
| Spark Tek INC. MD | Professional & Technical Services | 2 | $154,380 | - |
| Spark Therapeutics, Inc PA | Manufacturing | 5 | $107,500 | - |
| Spark Tribble Electric LLC VA | Construction | 0 | - | F |
| SparkCognition, Inc. TX | Information & Media | 1 | $132,579 | - |
| Sparkle Gems Inc. NY | Wholesale Trade | 1 | $170,331 | - |
| Sparkle Logistics LLC AR | Transportation & Warehousing | 0 | - | D |
| Sparklet Inc CA | Professional & Technical Services | 1 | $147,000 | - |
| Sparkling Image CA | Other Services | 0 | - | F |
| Sparkling Image FL | Other Services | 0 | - | F |
| Sparkpay LLC TX | Administrative & Waste Services | 1 | $235,000 | - |
| Sparks Belting Company MI | Manufacturing | 0 | - | C |
| Sparks Marketing LLC PA | Administrative & Waste Services | 2 | $131,250 | A |
| Sparks Therapeutics, Inc. PA | Manufacturing | 1 | $104,800 | - |
| Sparksoft Corporation MD | Professional & Technical Services | 19 | $131,876 | - |
| SparkzIT LLC OH | Professional & Technical Services | 1 | $120,640 | - |
| Sparrow Financial, Inc. NV | Finance & Insurance | 1 | $135,000 | - |
| Sparta Area School District WI | Educational Services | 0 | - | F |
| Sparta Community Hospital IL | Healthcare & Social Assistance | 0 | - | B |
| Sparta Systems, Inc. NJ | Professional & Technical Services | 4 | $149,114 | - |
| Spartan Business Solutions NJ | Finance & Insurance | 1 | $150,000 | - |
| Spartan Capital Securities, LLC NY | Finance & Insurance | 1 | $71,552 | - |
| Spartan Cargo Trailers LLC GA | Manufacturing | 0 | - | F |
| Spartan Composites, LLC CO | Manufacturing | 1 | $57,200 | - |
| Spartan Consulting Group LLC PA | Transportation & Warehousing | 0 | - | - |
| Spartan ERV FL | - | 0 | - | - |
| Spartan Fire LLC MI | Manufacturing | 0 | - | F |
| Spartan Foods SC | - | 0 | - | - |
| Spartan Light Metal Products IL | Manufacturing | 0 | - | F |
| Spartan Light Metal Products MO | Manufacturing | 0 | - | F |
| Spartan Light Metal Products - Hannibal MO | - | 0 | - | - |
| Spartan Light Metal Products - Mexico MO | - | 0 | - | - |
| Spartan Mining Company, LLC and Maxxim Shared Services WV | - | 0 | - | - |
| Spartan Motors/Road Rescue MI | - | 0 | - | - |
| Spartan Shops Inc. CA | - | 0 | - | - |
| Spartan Solutions Inc. TN | Professional & Technical Services | 5 | $115,062 | - |
| Spartan Stores, Inc. MI | - | 0 | - | - |