| Seward Motor Freight, Inc. NE | Transportation & Warehousing | 0 | — | C |
| Seward Operating PA | Utilities | 0 | — | D |
| Sewell Automotive Company TX | Retail Trade | 0 | — | A |
| SEWELL BROS., INC. OK | Construction | 0 | — | F |
| Sewell Motor Express OH | Wholesale Trade | 0 | — | F |
| Sewer Equipment Co. of America IL | Manufacturing | 1 | $95,000 | F |
| Sewn Products LLC dba TigerTough MN | Manufacturing | 0 | — | A |
| Sewon America, Inc. GA | Manufacturing | 2 | $71,500 | D |
| Sexton Farms LLC GA | Transportation & Warehousing | 0 | — | B |
| Sexton Industrial OH | Construction | 0 | — | C |
| Sexton Wilbert Corp IN | Manufacturing | 0 | — | F |
| Seyer Industries, Inc. MO | Manufacturing | 0 | — | B |
| Seyfarth Shaw LLP IL | Professional & Technical Services | 1 | $153,254 | — |
| Seymour Board of Education CT | Educational Services | 0 | — | C |
| Seymour Community Schools IN | Educational Services | 0 | — | C |
| Seymour of Sycamore, Inc. IL | Manufacturing | 0 | — | F |
| Seymour Rehab and Healthcare TX | Healthcare & Social Assistance | 0 | — | A |
| Seymour-Sheridan, Incorporated CT | Manufacturing | 0 | — | F |
| Seyond, Inc. CA | Manufacturing | 1 | $170,248 | — |
| Sezzle, Inc. MN | Professional & Technical Services | 4 | $156,818 | — |
| SF Alaska LP AK | Accommodation & Food Services | 0 | — | F |
| SF Bay Goodwill CA | Transportation & Warehousing | 0 | — | F |
| SF EXPRESS CORPORATION CA | Transportation & Warehousing | 4 | $76,085 | — |
| SF Fabrics LLC NY | Manufacturing | 0 | — | F |
| SF GLOBAL LLC TX | Professional & Technical Services | 2 | $85,467 | — |
| SF Hotel Master Tenant LLC, A Delaware Limited Liability Company CA | Accommodation & Food Services | 0 | — | F |
| SF Transport, LLC WI | Transportation & Warehousing | 0 | — | D |
| SFA Design Group, LLC. OR | Professional & Technical Services | 1 | $78,000 | — |
| SFAC, PLLC TX | Professional & Technical Services | 1 | $111,530 | — |
| SFB Express LLC NJ | Transportation & Warehousing | 0 | — | A |
| SFB Foundation (5935) FL | Healthcare & Social Assistance | 0 | — | A |
| SFC Contract Services LA | Construction | 0 | — | C |
| SFC Global Supply Chain NJ | — | 0 | — | — |
| SFC Global Supply Chain, Inc. MN | Manufacturing | 1 | $141,814 | — |
| SFC InvestCo, Inc. FL | Construction | 0 | — | A |
| SFC KOENIG LLC CT | Manufacturing | 0 | — | A |
| SFD Carnes, LLC SC | Healthcare & Social Assistance | 0 | — | A |
| SFE AR | Accommodation & Food Services | 0 | — | F |
| SFE AZ | Accommodation & Food Services | 0 | — | F |
| SFE CO | Accommodation & Food Services | 0 | — | F |
| SFE GA | Accommodation & Food Services | 0 | — | F |
| SFE IN | Accommodation & Food Services | 0 | — | F |
| SFE MI | Accommodation & Food Services | 0 | — | F |
| SFE MN | Accommodation & Food Services | 0 | — | A |
| SFE MO | Accommodation & Food Services | 0 | — | F |
| SFE NC | Accommodation & Food Services | 0 | — | F |
| SFE NM | Accommodation & Food Services | 0 | — | F |
| SFE NV | Accommodation & Food Services | 0 | — | F |
| SFE OH | Accommodation & Food Services | 0 | — | F |
| SFE PA | Accommodation & Food Services | 0 | — | F |
