| SGD ENTERPRISES CA | Administrative & Waste Services | 0 | — | A |
| SGD Operations, Inc. CA | Information & Media | 1 | $150,000 | — |
| SGK Enterprises, Inc. FL | Construction | 0 | — | F |
| SGL AL MC Care Properties, LLC TX | Healthcare & Social Assistance | 0 | — | F |
| SGL Carbon LLC CA | Manufacturing | 0 | — | F |
| SGL Carbon LLC PA | Manufacturing | 0 | — | F |
| SGL CARBON Technic LLC OH | Manufacturing | 0 | — | A |
| SGL Carbon, LLC NC | Manufacturing | 1 | $110,000 | A |
| SGL Composites AR | Manufacturing | 0 | — | A |
| SGL Composites Inc. CA | Manufacturing | 0 | — | F |
| SGM Inc, AAction Movers & Storage ND | Transportation & Warehousing | 0 | — | A |
| SGMJ Corp CA | Professional & Technical Services | 1 | $108,160 | — |
| SGOH Acquisition Inc. DBA Ozarks Community Hospital MO | Healthcare & Social Assistance | 0 | — | A |
| Sgouras Law Firm PLLC NY | Professional & Technical Services | 1 | $55,000 | — |
| SGPLongistics Inc IL | Professional & Technical Services | 0 | — | F |
| SGRY LLC TN | Healthcare & Social Assistance | 1 | $105,206 | — |
| SGS NJ | — | 0 | — | — |
| SGS INDUSTRIAL SERVICES INC GA | Professional & Technical Services | 1 | $66,331 | — |
| SGS LLC OK | Construction | 0 | — | A |
| SGS NORTH AMERICA, INC. NJ | Professional & Technical Services | 9 | $82,673 | — |
| SGS Technologie, LLC FL | Professional & Technical Services | 14 | $97,897 | — |
| SH Bell Company IL | Transportation & Warehousing | 0 | — | A |
| SH OPCO Spicewood Springs LLC TX | Healthcare & Social Assistance | 0 | — | F |
| SH Priority Health MI | Finance & Insurance | 0 | — | A |
| SH Restaurant Group NY | Accommodation & Food Services | 0 | — | F |
| SH RG IBB NY | — | 0 | — | — |
| SH1 Discovery Houston OPCO, LLC TX | Healthcare & Social Assistance | 0 | — | A |
| SHA Investments LLC CA | Educational Services | 1 | $64,917 | — |
| Sha Msl Greendale WI | Healthcare & Social Assistance | 0 | — | A |
| Shaba Games (Activision) CA | — | 0 | — | — |
| Shabu-Tatsu Restaurant NY | — | 0 | — | — |
| Shack Plumbing CA | Construction | 1 | $102,000 | — |
| Shackelford Construction & Hauling, LLC MS | Construction | 0 | — | A |
| Shacksbury Holdings Inc. VT | Manufacturing | 0 | — | F |
| Shactee Engineering IL | Professional & Technical Services | 0 | — | A |
| Shadco LLC PA | Construction | 0 | — | B |
| Shade Structures, Inc. TX | Manufacturing | 1 | $105,000 | — |
| Shades of Green @ Walt Disney Resort FL | Arts & Entertainment | 0 | — | A |
| Shades Unlimited, Inc. (dba Redi Shade, Inc.) TN | Manufacturing | 0 | — | F |
| Shades Unlimited, Inc. DBA Redi Shade, Inc. CA | — | 0 | — | — |
| Shadescrest Health Care Center & Rehabilitation AL | Healthcare & Social Assistance | 0 | — | F |
| Shadescrest Healthcare Center AL | Healthcare & Social Assistance | 0 | — | F |
| Shadkor, Inc. DBA Milt & Edie’s Drycleaners CA | — | 0 | — | — |
| Shadow Creek Club NV | — | 0 | — | — |
| Shadow Hills Pet Clinic CA | Professional & Technical Services | 0 | — | A |
| Shadow Holdings, LLC dba Bright Innovation Labs CA | — | 0 | — | — |
| Shadow Holdings, LLC, dba Bright Innovation Labs CA | — | 0 | — | — |
| Shadow Holdings, LLC. CA | — | 0 | — | — |
| Shadow Mountain Behavioral Health OK | — | 0 | — | — |
| Shadow Mountain Behavioral Health System OK | — | 0 | — | — |
