| Spartan Technology INC TX | Professional & Technical Services | 3 | $95,333 | - |
| Spartanburg County SC | Public Administration | 0 | - | B |
| Spartanburg County District No. 1 of Spartanburg County, South Carolina SC | Educational Services | 0 | - | F |
| Spartanburg Regional Health Services District, Inc. SC | Healthcare & Social Assistance | 3 | $220,343 | - |
| Spartanburg Regional Healthcare System SC | Healthcare & Social Assistance | 0 | - | D |
| Spartanburg School District 7 SC | Educational Services | 1 | $64,726 | - |
| Spartanburg School District Seven SC | Educational Services | 0 | - | F |
| Spartanburg Steel Products SC | Manufacturing | 0 | - | A |
| SpartanNash GA | Transportation & Warehousing | 0 | - | A |
| SpartanNash IA | Retail Trade | 0 | - | A |
| SpartanNash IN | Wholesale Trade | 0 | - | A |
| SpartanNash MD | Transportation & Warehousing | 0 | - | B |
| SpartanNash MI | Administrative & Waste Services | 0 | - | B |
| SpartanNash MN | Transportation & Warehousing | 0 | - | A |
| SpartanNash ND | Wholesale Trade | 0 | - | B |
| SpartanNash NE | Transportation & Warehousing | 0 | - | A |
| SpartanNash OH | Transportation & Warehousing | 0 | - | A |
| SpartanNash SD | Transportation & Warehousing | 0 | - | A |
| SpartanNash TX | Transportation & Warehousing | 0 | - | A |
| SpartanNash VA | Transportation & Warehousing | 0 | - | A |
| SpartanNash WI | Retail Trade | 0 | - | A |
| SpartanNash Associates, LLC MI | Wholesale Trade | 2 | $149,064 | - |
| Spartech LLC IN | Manufacturing | 0 | - | D |
| Spartech LLC OH | Manufacturing | 0 | - | F |
| Spartech Packaging WI | - | 0 | - | - |
| Spartech Polycom, Inc. (PolyOne) MO | - | 0 | - | - |
| Spartek, Inc WI | Manufacturing | 0 | - | F |
| Sparton DLS , An Elbit Systems of America Company FL | Manufacturing | 0 | - | F |
| Sparton, An Elbit Systems Company of America FL | Manufacturing | 0 | - | F |
| Spartronics CA | - | 0 | - | - |
| Spartronics Irvine CA | - | 0 | - | - |
| Sparus Holdings w/Southern Cross, LLC GA | Mining & Extraction | 0 | - | F |
| Sparx Technologies LLC TX | Professional & Technical Services | 1 | $82,680 | - |
| SPATCO Energy Solutions LLC FL | Other Services | 0 | - | F |
| SPATCO Energy Solutions LLC NC | Other Services | 0 | - | F |
| Spatial Corp CO | Information & Media | 2 | $119,360 | - |
| Spatial Front, Inc. MD | Professional & Technical Services | 2 | $87,255 | - |
| Spatz Corporation CA | - | 0 | - | - |
| Spatz Labs CA | - | 0 | - | - |
| Spaulding Academy & Family Services NH | Healthcare & Social Assistance | 0 | - | F |
| Spaulding Rehabilitation Hospital MA | Healthcare & Social Assistance | 7 | $76,541 | - |
| Spawn Mate, Inc. dba Mushroom Farms CA | - | 0 | - | - |
| Speak Out NE | - | 0 | - | - |
| Speakeasy Labs, Inc. CA | Educational Services | 3 | $199,667 | - |
| Spear Bio Inc. MA | Professional & Technical Services | 1 | $200,000 | - |
| Spear Physical Therapy, PLLC NY | Healthcare & Social Assistance | 7 | $95,874 | - |
| Spearbit Labs Inc. FL | Professional & Technical Services | 1 | $120,000 | - |
| Spearfish Forest Products, Inc. SD | Manufacturing | 0 | - | F |
| Spears Delivery Service Inc IL | Transportation & Warehousing | 0 | - | F |
| Spears Enterprises, LLC NC | Transportation & Warehousing | 0 | - | F |
