| Sheikh & Shelat DDS Inc CA | Healthcare & Social Assistance | 1 | $91,998 | — |
| SHEIN Technology LLC CA | Professional & Technical Services | 2 | $118,500 | — |
| SHEKINAH LOGISTICS CA | Transportation & Warehousing | 0 | — | A |
| Sheland Farms LLC NY | Agriculture & Forestry | 0 | — | C |
| Shelbeck Excavating, LLC VA | Construction | 0 | — | A |
| Shelbina Villa MO | Healthcare & Social Assistance | 0 | — | A |
| Shelburne Farms VT | Educational Services | 0 | — | F |
| Shelby Baptist Medical Center AL | Healthcare & Social Assistance | 0 | — | F |
| Shelby Comfort Care MI | Healthcare & Social Assistance | 0 | — | F |
| Shelby Company OH | Manufacturing | 0 | — | A |
| Shelby County IL | Public Administration | 0 | — | A |
| Shelby County Farm Bureau Cooperative Association, Inc. IN | Wholesale Trade | 0 | — | A |
| Shelby County Government TN | Public Administration | 0 | — | F |
| Shelby County Myrtue Memorial Hospital ID | Healthcare & Social Assistance | 0 | — | F |
| Shelby County Public Schools KY | Construction | 0 | — | D |
| Shelby County Schools TN | Educational Services | 17 | $61,187 | — |
| SHELBY COUNTY SCHOOLS EDUCATION FND TN | — | 0 | — | — |
| Shelby Electric Cooperative IL | Utilities | 0 | — | A |
| Shelby Erectors FL | Construction | 0 | — | A |
| Shelby Farms Park Conservancy TN | Arts & Entertainment | 0 | — | A |
| Shelby Gas Association MT | Utilities | 0 | — | A |
| Shelby Group International, Inc. AR | Wholesale Trade | 0 | — | C |
| Shelby Group International, Inc. TN | Wholesale Trade | 0 | — | A |
| SHELBY HOSPITALITY, LLC CA | Accommodation & Food Services | 0 | — | F |
| Shelby Lumber NE | Retail Trade | 0 | — | A |
| Shelby Materials IN | Manufacturing | 0 | — | D |
| Shelby Mechanical LLC MI | Construction | 0 | — | A |
| Shelbyville TN | Administrative & Waste Services | 0 | — | A |
| Shelbyville Fire Protection District IL | Public Administration | 0 | — | A |
| Shelbyville Laundry Inc IL | Other Services | 0 | — | F |
| Shelbyville Laundry Inc NY | Other Services | 0 | — | F |
| Shelco, LLC NC | Construction | 0 | — | A |
| Sheldahl Flexible Technologies, Inc. MN | Manufacturing | 0 | — | D |
| Sheldon Calvary Camp OH | Accommodation & Food Services | 0 | — | A |
| Sheldon Company MI | Other Services | 0 | — | F |
| Sheldon Manufacturing, Inc. OR | Manufacturing | 0 | — | A |
| Sheldon Mechanical Corporation CA | Construction | 0 | — | A |
| SHELDON MEDICAL CARE PC NY | Healthcare & Social Assistance | 1 | $75,000 | — |
| SHELDON OAKS OR | Healthcare & Social Assistance | 0 | — | F |
| Sheldon Precision, LLC CT | Manufacturing | 0 | — | F |
| Sheldons' Inc. WI | Manufacturing | 0 | — | A |
| Sheldrake Point Vineyard, LLC NY | Manufacturing | 0 | — | A |
| Shelfmark, Inc. PA | Wholesale Trade | 1 | $86,000 | — |
| Shell AK | — | 0 | — | — |
| Shell / Motiva LA | Construction | 0 | — | A |
| Shell Catalyst & Technologies CA | Manufacturing | 0 | — | A |
| Shell Catalyst & Technologies LA | Manufacturing | 0 | — | A |
| Shell Catalysts & Technologies IN | Manufacturing | 0 | — | A |
| Shell Chemical Appalachia, LLC PA | Manufacturing | 0 | — | A |
| Shell Chemical DP TX | Construction | 0 | — | A |