| Shearouse Lumber Company GA | Manufacturing | 0 | — | D |
| Shears Adkins Rockmore Architects, LLC CO | Professional & Technical Services | 1 | $66,934 | — |
| ShearWorx, LLC AL | Wholesale Trade | 0 | — | D |
| Sheathing Technologies, Inc. CA | Manufacturing | 0 | — | F |
| Sheboygan Paint Company WI | Manufacturing | 0 | — | F |
| Sheboygan Paper Box Company WI | Manufacturing | 0 | — | F |
| Sheboygan Resort Operator LLC WI | Accommodation & Food Services | 0 | — | F |
| Sheboygan Senior Community WI | Healthcare & Social Assistance | 0 | — | F |
| Sheckler Excavating Inc. OH | Construction | 0 | — | C |
| Shed World, LLC CA | Manufacturing | 0 | — | F |
| Shedd Aquarium Scoiety IL | Professional & Technical Services | 1 | $111,740 | — |
| Shedigs It, LLC MO | Construction | 0 | — | A |
| Sheds Unlimited PA | Manufacturing | 0 | — | F |
| Sheedy Drayage Co. CA | Construction | 0 | — | B |
| Sheehan Brothers Vending Service Inc. OH | Retail Trade | 0 | — | A |
| Sheehan Construction CA | Construction | 0 | — | F |
| Sheehan Family Companies MA | Wholesale Trade | 0 | — | C |
| Sheehan Family Companies NY | Wholesale Trade | 0 | — | D |
| Sheehan Farm, LLC WA | Agriculture & Forestry | 0 | — | F |
| Sheehan Health Network/Sheehan Memorial Hospital NY | — | 0 | — | — |
| Sheehy Construction Company MN | Construction | 0 | — | A |
| Sheely's Furniture & Appliance Co., Inc. OH | Retail Trade | 0 | — | A |
| Sheelys Furniture OH | Retail Trade | 0 | — | A |
| Sheen and Shine NY | Administrative & Waste Services | 0 | — | A |
| Sheena Logistics LLC MI | Transportation & Warehousing | 0 | — | C |
| Sheepshead Apple, LLC NY | — | 0 | — | — |
| Sheepshead Nursing and Rehabilitation Center NY | Healthcare & Social Assistance | 0 | — | F |
| Sheet Feeders MN | Manufacturing | 0 | — | F |
| Sheet Feeders TX | Manufacturing | 0 | — | B |
| Sheet Feeders WI | Manufacturing | 0 | — | F |
| Sheet Metal Components, Inc. GA | Manufacturing | 0 | — | F |
| Sheet Metal Connectors, Inc. MN | Manufacturing | 0 | — | F |
| Sheet Metal Contractors Inc MO | Construction | 0 | — | F |
| Sheet Metal Crafters, LLC OH | Construction | 0 | — | F |
| Sheet Metal Werks, Inc. IL | Manufacturing | 0 | — | F |
| Sheeta Global Tech Corp CA | Professional & Technical Services | 1 | $63,800 | — |
| Sheetz Inc NC | Transportation & Warehousing | 0 | — | F |
| Sheetz, Inc. PA | Transportation & Warehousing | 1 | $160,437 | F |
| Sheffer Corporation GA | Manufacturing | 0 | — | F |
| Sheffer Corporation OH | Manufacturing | 0 | — | F |
| Sheffield Bay LLC MI | Healthcare & Social Assistance | 0 | — | F |
| SHEFFIELD CONTAINER CORP PA | Manufacturing | 0 | — | A |
| Sheffield Express, LLC MA | — | 0 | — | — |
| Sheffield Express, LLC NH | — | 0 | — | — |
| Sheffield Express, LLC* CT | — | 0 | — | — |
| Sheffield Pharmaceuticals, LCC CT | Manufacturing | 0 | — | A |
| Sheffield Pharmaceuticals, LLC CT | Manufacturing | 0 | — | F |
| Sheffield Platers, Inc. CA | Manufacturing | 0 | — | F |
| Shefland Trucking Service, Inc WI | Transportation & Warehousing | 0 | — | F |
| Shehadi Commercial Flooring NJ | Construction | 0 | — | A |
