| Spectrum Brands VA | Manufacturing | 0 | - | F |
| Spectrum Brands Global Pet Care - Bridgeton MO | Manufacturing | 0 | - | D |
| Spectrum Brands Inc H&G Retail Services MO | Management of Companies | 0 | - | F |
| Spectrum Brands Inc. WI | Wholesale Trade | 1 | $145,000 | - |
| Spectrum Brands, Inc. FL | - | 0 | - | - |
| Spectrum Brands, Inc. Remington Dist. Center CA | - | 0 | - | - |
| Spectrum Brands-STP Products Manufacturing Co. TX | - | 0 | - | - |
| Spectrum BSA CA | Administrative & Waste Services | 0 | - | F |
| Spectrum Colors Gems INC. NY | Wholesale Trade | 2 | $97,760 | - |
| Spectrum Cure, Inc. CA | Professional & Technical Services | 1 | $104,000 | - |
| Spectrum Foods, Inc. MD | Wholesale Trade | 0 | - | F |
| Spectrum Glass Company WA | - | 0 | - | - |
| Spectrum Health MI | Finance & Insurance | 0 | - | F |
| Spectrum Health Companies MN | Healthcare & Social Assistance | 0 | - | F |
| Spectrum Health Lakeland - Niles MI | Healthcare & Social Assistance | 0 | - | F |
| Spectrum Health Primary Care Partners MI | Healthcare & Social Assistance | 2 | $84,063 | - |
| Spectrum Health Primary Care Partners d/b/a Corewell Health Medical Group West MI | Healthcare & Social Assistance | 1 | $49,587 | - |
| Spectrum Health Systems Inc WA | - | 0 | - | - |
| Spectrum Healthcare Partners ME | Healthcare & Social Assistance | 6 | $334,564 | - |
| Spectrum Healthcare Resources MO | - | 0 | - | - |
| Spectrum Healthcare Resources NC | - | 0 | - | - |
| Spectrum Home Healthcare LLC AZ | - | 0 | - | - |
| Spectrum Industries Decorative Finishes, Inc MI | - | 0 | - | - |
| Spectrum Industries Inc. WI | Manufacturing | 0 | - | F |
| Spectrum Lighting, Inc. MA | Manufacturing | 1 | $86,712 | F |
| Spectrum Metal Finishing, Inc OH | Construction | 0 | - | F |
| Spectrum Montessori CA | - | 0 | - | - |
| Spectrum Pharmaceuticals AZ | - | 0 | - | - |
| Spectrum Pharmaceuticals CA | - | 0 | - | - |
| Spectrum Pharmaceuticals CO | - | 0 | - | - |
| Spectrum Pharmaceuticals CT | - | 0 | - | - |
| Spectrum Pharmaceuticals FL | - | 0 | - | - |
| Spectrum Pharmaceuticals MO | - | 0 | - | - |
| Spectrum Pharmaceuticals NC | - | 0 | - | - |
| Spectrum Pharmaceuticals NJ | - | 0 | - | - |
| Spectrum Pharmaceuticals NV | - | 0 | - | - |
| Spectrum Pharmaceuticals OH | - | 0 | - | - |
| Spectrum Pharmaceuticals RI | - | 0 | - | - |
| Spectrum Pharmaceuticals SC | - | 0 | - | - |
| Spectrum Pharmaceuticals TX | - | 0 | - | - |
| Spectrum Pharmaceuticals VA | - | 0 | - | - |
| Spectrum Plastics Group AZ | Manufacturing | 0 | - | D |
| Spectrum Plastics Group AZ | - | 0 | - | - |
| Spectrum Plastics Group MA | - | 0 | - | - |
| Spectrum Plastics Group NY | - | 0 | - | - |
| Spectrum Resorts AL | Accommodation & Food Services | 0 | - | F |
| Spectrum Technologies LLC WA | Professional & Technical Services | 1 | $165,000 | - |
| Spectrum Transportation Services, LLC WI | - | 0 | - | - |
| SpEd Therapy Services, Inc. CA | Healthcare & Social Assistance | 3 | $96,782 | - |
| Spee Dee Delivery Service, INC IA | Transportation & Warehousing | 0 | - | F |
