| Spears Manufacturing ID | Manufacturing | 0 | - | F |
| Spears Manufacturing KS | Manufacturing | 0 | - | F |
| Spears Manufacturing co. CA | Manufacturing | 0 | - | F |
| Spec 7 Insulation, LLC CO | Construction | 0 | - | F |
| SPEC Building Materials FL | Wholesale Trade | 0 | - | C |
| Spec Personnel, LLC NC | Administrative & Waste Services | 0 | - | F |
| SpecGx LLC/Mallinckrodt MO | Manufacturing | 0 | - | C |
| Special Event Staffing NY | - | 0 | - | - |
| Special Forces Delivery Incorporated TX | Transportation & Warehousing | 0 | - | F |
| Special Funds Conservation Committee NY | - | 0 | - | - |
| Special Gardens Inc CA | Administrative & Waste Services | 0 | - | F |
| Special Group USA, INC. CA | Professional & Technical Services | 2 | $220,500 | - |
| Special Metals WV | Manufacturing | 0 | - | D |
| Special Mobility Services OR | - | 0 | - | - |
| Special Mobility Services/RideSource OR | - | 0 | - | - |
| Special Projects Group CO | Transportation & Warehousing | 0 | - | C |
| Special School District No. 1 MN | Educational Services | 9 | $72,104 | - |
| Special Service For Groups, INC. CA | Healthcare & Social Assistance | 2 | $83,897 | - |
| Special Service Freight Company of the Carolinas, Inc. NC | Transportation & Warehousing | 0 | - | F |
| Special-Lite, Inc. MI | Manufacturing | 0 | - | C |
| Specialist Resources Global, Inc. TN | Professional & Technical Services | 13 | $133,496 | - |
| Specialist Staffing Solutions Inc TX | Administrative & Waste Services | 1 | $95,000 | A |
| Specialists in Dermatology, PLLC AZ | Healthcare & Social Assistance | 0 | - | A |
| Speciality Cheese WI | Manufacturing | 0 | - | D |
| Specialized Bicycle Components NV | - | 0 | - | - |
| Specialized Bicycle Components OR | - | 0 | - | - |
| Specialized Bicycle Components UT | Manufacturing | 0 | - | F |
| Specialized Bicycle Components, Inc OH | Manufacturing | 0 | - | F |
| Specialized Bicycle Components, Inc VA | - | 0 | - | - |
| Specialized Bicycle Components, Inc WA | - | 0 | - | - |
| Specialized Bicycle Components, Inc. AZ | - | 0 | - | - |
| Specialized Bicycle Components, Inc. CA | Manufacturing | 1 | $161,179 | A |
| Specialized Bicycle Components, Inc. CO | Manufacturing | 0 | - | A |
| Specialized Bicycle Components, Inc. ID | - | 0 | - | - |
| Specialties Company LLC IN | Construction | 0 | - | F |
| Specialty Bakers LLC PA | Manufacturing | 0 | - | F |
| Specialty Beverage LLC VA | Wholesale Trade | 0 | - | F |
| Specialty Bolt and Screw, Inc. MA | Wholesale Trade | 1 | $75,816 | - |
| Specialty Building Products WA | Manufacturing | 0 | - | F |
| Specialty Building Products, Inc. FL | Wholesale Trade | 0 | - | F |
| Specialty Building Products, Inc. IN | Wholesale Trade | 0 | - | F |
| Specialty Building Products, Inc. PA | Wholesale Trade | 0 | - | F |
| Specialty Commodities, Inc. CA | - | 0 | - | - |
| Specialty Conduit & MFG PA | Manufacturing | 0 | - | F |
| Specialty Counseling & Consulting, LLC WY | Healthcare & Social Assistance | 1 | $36,587 | - |
| Specialty Fabrication and Powder Coating, LLC PA | Manufacturing | 0 | - | F |
| Specialty Finance and Consulting Corporation, Specialty Industries Inc., NuPak Printing LLC PA | - | 0 | - | - |
| Specialty Hospital of Philadelphia, Inc. PA | - | 0 | - | - |
| Specialty Lending Company LLC NY | Finance & Insurance | 1 | $170,000 | - |
| Specialty Manufacturing TN | Transportation & Warehousing | 0 | - | F |
