| Spotter, Inc. CA | Finance & Insurance | 5 | $147,944 | - |
| SPP America - LAX CA | - | 0 | - | - |
| SPR Packaging, LLC TX | Manufacturing | 0 | - | F |
| SPR Pkg, LLC TX | Manufacturing | 0 | - | F |
| Spr Software Systems, LLC TX | Professional & Technical Services | 5 | $112,880 | - |
| Spray Products Corporation OH | Manufacturing | 0 | - | F |
| Spraying Systems Co. IL | Manufacturing | 2 | $148,596 | - |
| Spreadshirt, Inc. PA | - | 0 | - | - |
| Spreadtrum Communications USA Inc CA | Manufacturing | 2 | $124,000 | - |
| Spreckels Sugar CA | Manufacturing | 0 | - | F |
| Spredfast Inc. WI | - | 0 | - | - |
| Spreetail, LLC NE | Retail Trade | 3 | $125,896 | - |
| Spresso, LLC NY | Professional & Technical Services | 1 | $126,000 | - |
| Spring Branch Healthcare Center TX | - | 0 | - | - |
| Spring Branch Medical Center TX | - | 0 | - | - |
| Spring Care, Inc. NY | Healthcare & Social Assistance | 1 | $254,400 | - |
| Spring City Electrical Mfg. Co. PA | Manufacturing | 0 | - | F |
| Spring Creek SNF LLC PA | Healthcare & Social Assistance | 0 | - | F |
| Spring Grove Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | - | F |
| Spring Harbor Hospital-SHH ME | Healthcare & Social Assistance | 0 | - | F |
| Spring Hill Care & Rehab KS | Healthcare & Social Assistance | 0 | - | F |
| Spring Hills Assisted Living NJ | Healthcare & Social Assistance | 0 | - | A |
| Spring Hills at Somerset LLC NJ | Healthcare & Social Assistance | 0 | - | F |
| Spring Hills LLC NJ | Management of Companies | 0 | - | F |
| Spring Independent School District TX | Educational Services | 6 | $62,667 | - |
| Spring Lake Ranch VT | Healthcare & Social Assistance | 0 | - | F |
| Spring Meadow Nursery MI | Agriculture & Forestry | 0 | - | F |
| Spring Meadow Resources, Inc. MT | Healthcare & Social Assistance | 0 | - | F |
| Spring Meadow Senior Community OH | - | 0 | - | - |
| Spring Systems Inc. NY | Information & Media | 1 | $92,000 | - |
| Spring Valley Health & Rehabilitation Center MO | Healthcare & Social Assistance | 0 | - | F |
| Spring Window Fashions, LLC PA | - | 0 | - | - |
| Springbrook NY | Healthcare & Social Assistance | 0 | - | F |
| Springbrook NY Inc NY | Healthcare & Social Assistance | 0 | - | F |
| Springcare USA LLC NJ | Wholesale Trade | 1 | $160,000 | - |
| Springco Metal Coating OH | Manufacturing | 0 | - | F |
| Springfield ALF OH | Healthcare & Social Assistance | 0 | - | - |
| Springfield Anesthesia Service, Inc MA | Healthcare & Social Assistance | 1 | $320,000 | - |
| Springfield Clinic IL | Healthcare & Social Assistance | 1 | $128,138 | C |
| Springfield College MA | Educational Services | 2 | $57,411 | - |
| Springfield Farms CA | Agriculture & Forestry | 0 | - | D |
| Springfield Grocer Company, Inc MO | Wholesale Trade | 0 | - | D |
| Springfield Inc. IL | Manufacturing | 0 | - | F |
| Springfield Nursing and Rehabilitation Center KY | Healthcare & Social Assistance | 0 | - | F |
| Springfield Pepsi-Cola Bottling Co IL | Wholesale Trade | 0 | - | F |
| Springfield Rehabilitation and Healthcare Center PA | Healthcare & Social Assistance | 0 | - | F |
| Springfield School District 186 IL | Educational Services | 0 | - | F |
| Springfield School District 186 (IL) IL | Educational Services | 0 | - | F |
| Springfield Sign MO | Manufacturing | 0 | - | A |
| Springfield Skilled Care and the Lodges MO | Healthcare & Social Assistance | 0 | - | F |
