| Specialty MD, Inc. NJ | - | 0 | - | - |
| Specialty Physician Group, LLC TN | Healthcare & Social Assistance | 3 | $446,400 | - |
| Specialty Printing, LLCF CT | Manufacturing | 0 | - | F |
| Specialty Program Group, LLC IL | Finance & Insurance | 1 | $164,565 | - |
| Specialty Retailers, Inc. VA | - | 0 | - | - |
| Specialty Retailers, Inc. (Gordman's) NE | - | 0 | - | - |
| Specialty Retailers, Inc. (Stage Distribution Center) OH | - | 0 | - | - |
| Specialty RX MI LLC MI | Retail Trade | 2 | $66,772 | - |
| Specialty Steel Treating MI | Manufacturing | 0 | - | F |
| Specialty Technology & Research Inc. OH | Manufacturing | 1 | $100,000 | - |
| Specialty Textile AZ | - | 0 | - | - |
| Specialty Textile Services CA | Other Services | 0 | - | F |
| Specialty Tires of America (TN), LLC TN | Manufacturing | 0 | - | F |
| Specialty Tires of America, Inc. PA | Manufacturing | 0 | - | F |
| SpecialtyCare, Inc. TN | Healthcare & Social Assistance | 7 | $124,647 | B |
| Specright, Inc. CA | Information & Media | 1 | $158,760 | - |
| Specs Family Partners TX | Wholesale Trade | 0 | - | F |
| Spectacle Solutions LLC IA | Professional & Technical Services | 1 | $85,696 | - |
| Specter, Inc. CA | Information & Media | 2 | $150,000 | - |
| Spectex Inc., Dba. Specialty Textile Services CA | - | 0 | - | - |
| Spectra -Blue Water Resort & Casino AZ | - | 0 | - | - |
| Spectra Food Services and Hospitality WI | - | 0 | - | - |
| Spectra Food Services and Hospitality - Revision 1 WI | - | 0 | - | - |
| Spectra Health ND | Healthcare & Social Assistance | 1 | $150,000 | - |
| Spectra Laboratories CA | - | 0 | - | - |
| Spectra Laboratories MS | - | 0 | - | - |
| Spectra Laboratories NJ | - | 0 | - | - |
| Spectra Laboratories Inc. and National Medical Care Inc. CA | - | 0 | - | - |
| Spectra Labs NJ | - | 0 | - | - |
| Spectra Metal Sales Inc GA | Manufacturing | 0 | - | F |
| Spectra Premium, Inc. - Distribution Center CA | - | 0 | - | - |
| Spectra Print WI | Manufacturing | 0 | - | F |
| Spectra Venue Mangement - Iowa Events Center IA | - | 0 | - | - |
| Spectraforce Technologies INC NC | Professional & Technical Services | 2 | $157,040 | - |
| SpectraMD USA Inc. NJ | Professional & Technical Services | 4 | $117,638 | - |
| Spectranetics LLC CA | - | 0 | - | - |
| SpectraWatt, Inc. NY | - | 0 | - | - |
| Spectrawave, INC. MA | Manufacturing | 2 | $137,586 | - |
| Spectro Alloys Corporation MN | Manufacturing | 0 | - | F |
| Spectronics Corporation NY | - | 0 | - | - |
| Spectrosys Solutions Inc MA | Professional & Technical Services | 2 | $106,018 | - |
| Spectrum Academy UT | Educational Services | 0 | - | F |
| Spectrum America ID | - | 0 | - | - |
| Spectrum America Supply Chain Solutions (Shopko distribution)xxxx NE | - | 0 | - | - |
| Spectrum America Supply Chain Solutions Inc. WI | - | 0 | - | - |
| Spectrum Assembly, Inc. CA | - | 0 | - | - |
| Spectrum Athletic Club- Valencia CA | - | 0 | - | - |
| Spectrum Brands CA | Management of Companies | 0 | - | B |
| Spectrum Brands IN | Manufacturing | 0 | - | F |
| Spectrum Brands TX | Manufacturing | 0 | - | F |
