| SPF Capital Real Estate LLC CA | Accommodation & Food Services | 0 | - | F |
| SPF North America, Inc. SC | Manufacturing | 2 | $89,229 | - |
| SPG International IL | Manufacturing | 0 | - | F |
| Spg Solar, INC. CA | - | 0 | - | - |
| SPG Therapy & Education, PC CA | Healthcare & Social Assistance | 1 | $119,783 | - |
| Sphera Solutions, Inc. IL | Professional & Technical Services | 2 | $130,419 | - |
| SPHERE ANALYTICS, LLC (f/k/a Flagler Analytics, LLC) FL | Real Estate | 1 | $150,000 | - |
| Sphere Investments Operations, LLC (f/k/a Flagler, LLC) FL | Real Estate | 1 | $140,000 | - |
| Sphere of Influence, Inc. VA | Professional & Technical Services | 1 | $194,000 | - |
| SphereCommerce, LLC CA | Finance & Insurance | 1 | $186,947 | - |
| Spherex Inc CA | Professional & Technical Services | 1 | $150,000 | - |
| SPI Blow Molding, LLC MI | Manufacturing | 0 | - | F |
| SPI Cloud Systems LLC NJ | Professional & Technical Services | 3 | $94,333 | - |
| Spi Entertainment INC. NV | Arts & Entertainment | 1 | $69,680 | - |
| SPi Global US, Inc. WI | Administrative & Waste Services | 4 | $130,000 | - |
| Spi-Trucking CA | Transportation & Warehousing | 0 | - | D |
| Spi/Mobile Pulley Works AL | Manufacturing | 0 | - | F |
| Spice AI, Inc. WA | Professional & Technical Services | 1 | $112,000 | - |
| Spice House, LLC IL | Manufacturing | 1 | $108,326 | - |
| Spicer's Paper, Inc. CA | - | 0 | - | - |
| Spicers Paper, Inc. CA | - | 0 | - | - |
| SpiceWorks, Inc. TX | - | 0 | - | - |
| Spieg's Barbers LLC OR | - | 0 | - | - |
| Spigot, Inc. FL | Information & Media | 1 | $80,000 | - |
| Spike Up Media, LLC CA | Professional & Technical Services | 1 | $100,000 | - |
| Spiky.AI INC. MA | Professional & Technical Services | 1 | $124,800 | - |
| SPIN Analytics and Strategy, LLC CA | Professional & Technical Services | 3 | $131,667 | - |
| SPIN Chicago, LLC IL | - | 0 | - | - |
| Spin Digital Media LLC MO | Information & Media | 1 | $170,000 | - |
| SPIN Global LLC MD | Healthcare & Social Assistance | 1 | $91,350 | - |
| Spin Master Inc. CA | Manufacturing | 1 | $184,000 | - |
| SPIN Philadelphia, LLC PA | - | 0 | - | - |
| SPIN San Francisco LLC CA | - | 0 | - | - |
| SPIN Seattle, LLC WA | - | 0 | - | - |
| Spinakr Solutions LLC TX | Professional & Technical Services | 2 | $149,375 | - |
| Spindletop Investments LLC TX | Management of Companies | 1 | $45,000 | - |
| Spine and Pain Treatment Medical Center of Santa Barbara CA | - | 0 | - | - |
| Spine Care Partners, LLC MI | Healthcare & Social Assistance | 1 | $92,061 | - |
| Spinecare Associates, LLC and Clearwater Orthopaedics LLC FL | - | 0 | - | - |
| SpineFrontier, Inc. MA | Manufacturing | 1 | $150,000 | - |
| Spiniello Companies NJ | Construction | 0 | - | D |
| Spino Inc NJ | Professional & Technical Services | 6 | - | - |
| Spins LLC IL | Professional & Technical Services | 2 | $142,500 | - |
| Spiral Binding LLC NJ | Wholesale Trade | 0 | - | A |
| Spiral Binding, LLC CA | - | 0 | - | - |
| Spiral Metals Corp of BR LA | Manufacturing | 0 | - | F |
| Spire Alabama Inc. AL | Utilities | 0 | - | D |
| Spire Engineering Services LLC TX | Professional & Technical Services | 1 | $121,000 | A |
| Spire Hospitality CO | - | 0 | - | - |
| Spire Hospitality IL | - | 0 | - | - |
