| Sportime Clubs, LLC NY | Arts & Entertainment | 1 | $87,000 | - |
| Sportman's Distribution Company LLC (Bass Pro Shops & Cabela's) UT | Transportation & Warehousing | 0 | - | C |
| Sportman's Distribution Company LLC (Bass Pro Shops & Cabela's) WV | Transportation & Warehousing | 0 | - | D |
| Sportradar US LLC NY | Information & Media | 1 | $182,312 | - |
| Sports and Ortho, PC IL | Healthcare & Social Assistance | 1 | $90,347 | - |
| Sports Authority CO | - | 0 | - | - |
| Sports Authority WI | - | 0 | - | - |
| Sports Authority - Glendale Store #487 NY | - | 0 | - | - |
| Sports Authority - Lone Tree Store CO | - | 0 | - | - |
| Sports Authority - Revision 1 WI | - | 0 | - | - |
| Sports Authority - Store Support Center CO | - | 0 | - | - |
| Sports Authority - Westbury Store #484 NY | - | 0 | - | - |
| Sports Authority - Woodside Store #486 NY | - | 0 | - | - |
| Sports Authority Dolphin Miami Store #296 FL | - | 0 | - | - |
| Sports Authority, Inc. CA | - | 0 | - | - |
| Sports Authority, Inc. - New Jersey Distribution Center #843 NJ | - | 0 | - | - |
| Sports Authority-Mansfield2 TX | - | 0 | - | - |
| Sports Clips TN | - | 0 | - | - |
| Sports Clips - San Antonio Rd TX | - | 0 | - | - |
| Sports Club/LA-Miami FL | - | 0 | - | - |
| Sports Futures XChange Inc IL | Finance & Insurance | 2 | $150,000 | - |
| Sports Physical Therapy of New York, PC NY | - | 0 | - | - |
| Sports Publications Production NY | - | 0 | - | - |
| Sportsbook PA | - | 0 | - | - |
| Sportsbox.ai Inc. WA | Professional & Technical Services | 1 | $114,400 | - |
| SportsCare of America PC NJ | Healthcare & Social Assistance | 1 | $120,750 | - |
| Sportsman Boats SC | Manufacturing | 0 | - | D |
| Sportsman's Distribution Company LLC (Bass Pro & Cabela's) WI | Transportation & Warehousing | 0 | - | A |
| Sportsman's Guide MN | Retail Trade | 0 | - | C |
| Sportsman's Warehouse CA | - | 0 | - | - |
| Sportsman's Warehouse, Inc. UT | Retail Trade | 2 | $141,023 | - |
| Sportsmed Pt, LLC NJ | Healthcare & Social Assistance | 3 | $109,167 | - |
| SportsMEDIA Technology Corp NC | Professional & Technical Services | 1 | $140,000 | - |
| Sportsmedia Technology CORP Covid19 NC | - | 0 | - | - |
| SportsMEDIA Technology Corporation FL | - | 0 | - | - |
| Sportsmen's Lodge CA | - | 0 | - | - |
| Sportsvision, Inc. NC | Professional & Technical Services | 1 | $124,415 | - |
| Sportworks Global LLC WA | Manufacturing | 0 | - | F |
| Spot AI, Inc. UT | Professional & Technical Services | 3 | $184,396 | - |
| Spotify USA Inc CA | - | 0 | - | - |
| Spotify USA, INC. NY | Information & Media | 37 | $215,708 | - |
| Spotlight Therapeutics, Inc. CA | Professional & Technical Services | 3 | $91,333 | - |
| Spotlight Trading LLC CA | Transportation & Warehousing | 2 | $52,707 | - |
| Spotline, Inc. CA | Professional & Technical Services | 2 | $150,500 | - |
| Spotmaster Linens FL | - | 0 | - | - |
| Spotnana Technology, Inc. NY | Information & Media | 5 | $214,000 | - |
| Spotsylvania Public County Schools VA | Educational Services | 15 | $58,485 | - |
| Spotted Dog Ventures LLC dba Emerson Resort & Spa NY | - | 0 | - | - |
| Spotted Dog Ventures, LLC dba Emerson Resort & Spa NY | Accommodation & Food Services | 0 | - | F |
| Spotter Global, Inc. CA | Wholesale Trade | 1 | - | - |
