| Shadow Mountain Management Corporation CO | Healthcare & Social Assistance | 0 | — | F |
| Shadow Mountain Recovery LLC TN | Healthcare & Social Assistance | 0 | — | A |
| Shadow Ridge Country Club NE | Arts & Entertainment | 0 | — | A |
| Shadow Wood Country Club, Inc. FL | Arts & Entertainment | 0 | — | C |
| Shadowfax Corporation PA | Healthcare & Social Assistance | 0 | — | F |
| Shadowood Associates LTD AL | Construction | 0 | — | A |
| Shadrock & Williams Masonry, LTD TX | Construction | 0 | — | F |
| Shadwell Farm SC | — | 0 | — | — |
| Shady Grove SNF LLC MD | Healthcare & Social Assistance | 0 | — | F |
| Shady Lane, Inc. WI | Healthcare & Social Assistance | 0 | — | F |
| Shady Lawn Nursing and Rehab KY | Healthcare & Social Assistance | 0 | — | F |
| Shady Ridge Corp NC | Agriculture & Forestry | 0 | — | A |
| Shafer & Shafer Welding LLC TN | — | 0 | — | — |
| Shafer Contracting Co., Inc. MN | Construction | 0 | — | F |
| Shaffer Building Services Inc NY | Construction | 0 | — | F |
| Shaffer Metal Fab, Inc. OH | Manufacturing | 0 | — | F |
| Shaffer's Bottled Gas, Inc PA | Retail Trade | 0 | — | C |
| Shaffey Logistics WA | Transportation & Warehousing | 0 | — | A |
| SHAFFIELD BUILDING SPECIALTIES INC FL | Construction | 0 | — | A |
| Shafii's Inc. MA | Manufacturing | 0 | — | A |
| Shaft Drillers International CO | Construction | 0 | — | A |
| Shaft Drillers International PA | Construction | 0 | — | A |
| Shafter Wasco Ginning Co., Inc. CA | Agriculture & Forestry | 0 | — | D |
| Shafter Wasco Investment Co., Inc. CA | Agriculture & Forestry | 0 | — | A |
| Shag Carpet Productions TX | Real Estate | 0 | — | F |
| Shah & Associates, Inc. MD | Professional & Technical Services | 1 | $125,000 | — |
| SHAH ANUJ MD PC NJ | Healthcare & Social Assistance | 7 | $500,000 | — |
| SHAH DEVELOPMENT LLC VA | Construction | 0 | — | A |
| Shah Diamonds, Inc. NY | Wholesale Trade | 1 | $100,000 | — |
| Shah Properties LLC IN | Real Estate | 0 | — | F |
| Shahan & Son LTD, TX | Construction | 0 | — | D |
| Shaheen Automotive Group, Inc. MI | Retail Trade | 0 | — | D |
| Shahnil LLC GA | Healthcare & Social Assistance | 1 | $97,781 | — |
| Shainline Excavating, Inc. PA | Construction | 0 | — | A |
| Shake N Go Fashion Inc NY | Wholesale Trade | 0 | — | F |
| Shake Shack Enterprises, LLC CA | — | 0 | — | — |
| Shake Shack Enterprises, LLC dba Hudson Yards Shake Shack NY | — | 0 | — | — |
| Shake Shack Enterprises, LLC dba Woodbury Commons Shake Shack NY | — | 0 | — | — |
| SHAKE THE BABY INC AZ | Arts & Entertainment | 1 | $61,443 | — |
| Shake-N-Go Fashion, Inc. (Quality Control & Warehouse Operations) NY | — | 0 | — | — |
| SHAKER GARDENS OH | Healthcare & Social Assistance | 0 | — | A |
| Shaker Heights Public Library OH | Manufacturing | 0 | — | A |
| Shaker Transport NY | Transportation & Warehousing | 0 | — | C |
| Shaker Village of Pleasant Hill KY | Arts & Entertainment | 0 | — | F |
| Shakertown at Pleasant Hill, KY, Inc, dba Shaker Village of Pleasant Hill KY | Arts & Entertainment | 0 | — | A |
| Shakespeare Gordon Studio Architects PLLC NY | Professional & Technical Services | 1 | $80,000 | — |
| Shaklee Corporation CA | Retail Trade | 2 | $135,019 | A |
| Shaklee Corporation OH | Transportation & Warehousing | 0 | — | A |
| Shakley Mechanical, Inc. OH | Construction | 0 | — | F |
| Shakopee House MN | — | 0 | — | — |