| SPL Consulting, Inc. TX | Professional & Technical Services | 2 | $160,000 | - |
| Splash Business Intelligence Inc. GA | Professional & Technical Services | 1 | $131,000 | - |
| Splash Cafe, Inc. dba Splash Cafe Artisan Bakery CA | - | 0 | - | - |
| Splash Financial, Inc. OH | Finance & Insurance | 2 | $232,500 | - |
| Splashtop Inc. CA | Professional & Technical Services | 2 | $198,300 | - |
| Splay Inc. CA | Manufacturing | 1 | $151,694 | - |
| Splendid Engineering, Inc WI | Professional & Technical Services | 2 | $91,000 | - |
| Splendora Independent School District TX | Educational Services | 4 | $64,300 | - |
| Splint Pharma LLC NY | Professional & Technical Services | 14 | $83,406 | - |
| Splitwise Inc. RI | Professional & Technical Services | 1 | $214,760 | - |
| Spln International LLC NJ | Professional & Technical Services | 1 | $105,997 | - |
| Splunk, Inc. CA | Information & Media | 31 | $196,248 | - |
| SPM Oil & Gas TX | Manufacturing | 1 | $103,792 | - |
| SPO Management, LLC KS | - | 0 | - | - |
| Spoerl Trucking, Inc. WI | Wholesale Trade | 0 | - | F |
| Spoetzl Brewery, Inc. TX | Manufacturing | 0 | - | D |
| Spokane Eye Clinic WA | - | 0 | - | - |
| Spokane Industries WA | Manufacturing | 0 | - | F |
| Spokane Produce, INC. WA | Wholesale Trade | 0 | - | F |
| Spokeo, INC. CA | Information & Media | 8 | $138,681 | A |
| SponsorUnited, Inc. CT | Professional & Technical Services | 2 | $200,000 | - |
| Spooky Nook Sports Inc. PA | Arts & Entertainment | 0 | - | C |
| Spoon River Electric Cooperative, Inc. IL | Utilities | 0 | - | F |
| Spoonful Management Miami LLC FL | - | 0 | - | - |
| Spoonful Management, LLC CA | - | 0 | - | - |
| Sport Chalet LLC CA | - | 0 | - | - |
| Sport Clips TX | - | 0 | - | - |
| Sport Clips - Agnes St. TX | - | 0 | - | - |
| Sport clips - Bee Caves TX | - | 0 | - | - |
| Sport Clips - FM620 TX | - | 0 | - | - |
| Sport Clips - Frontage Rd. TX | - | 0 | - | - |
| Sport Clips - Hwy 190 TX | - | 0 | - | - |
| Sport Clips - Hwy. 290 TX | - | 0 | - | - |
| Sport Clips - Kyle Parkway TX | - | 0 | - | - |
| Sport Clips - Lakeline TX | - | 0 | - | - |
| Sport Clips - N. Mopac TX | - | 0 | - | - |
| Sport Clips - Palm Valley TX | - | 0 | - | - |
| Sport Clips - Rivery Blvd. TX | - | 0 | - | - |
| Sport Clips - S. IH-35 Round Rock TX | - | 0 | - | - |
| Sport Clips - Shops Pkwy TX | - | 0 | - | - |
| Sport Clips - Town Center TX | - | 0 | - | - |
| Sport Clips - Trimmier Rd TX | - | 0 | - | - |
| Sport Clips - University Oaks TX | - | 0 | - | - |
| Sport Clips - Walton Way TX | - | 0 | - | - |
| Sport Clips - Whitestone Blvd TX | - | 0 | - | - |
| Sport Clips, Inc. NV | - | 0 | - | - |
| Sport Dimension Inc. CA | Wholesale Trade | 1 | $120,000 | - |
| Sport Squad Inc MD | Wholesale Trade | 4 | $175,000 | - |
| Sportable Scoreboards Inc KY | Manufacturing | 0 | - | F |
| Sportech, Inc. MN | Manufacturing | 0 | - | F |