| Shelter Systems Limited MD | Manufacturing | 0 | — | F |
| SHELTER, Inc CA | Healthcare & Social Assistance | 0 | — | F |
| Shelterclean CA | — | 0 | — | — |
| ShelterClean of Arizona, Inc. AZ | — | 0 | — | — |
| Sheltered Village IL | Healthcare & Social Assistance | 0 | — | F |
| Sheltered Workshop for the Disabled, Inc. NY | — | 0 | — | — |
| Shelterhouse OH | Healthcare & Social Assistance | 0 | — | A |
| Shelterhouse Volunteer Group OH | Healthcare & Social Assistance | 0 | — | A |
| Sheltering Arms Institute VA | Healthcare & Social Assistance | 0 | — | F |
| Shelton Assisted Living, LLC WA | Healthcare & Social Assistance | 0 | — | F |
| Shelton Building Associates, LLC PA | Construction | 0 | — | F |
| Shelton Energy Solutions, LLC LA | Construction | 0 | — | B |
| Shelton Industrial Pattern, Inc. MO | Manufacturing | 0 | — | D |
| Shelton Services Inc. TX | Administrative & Waste Services | 0 | — | A |
| Shelton Trucking, LLC FL | Transportation & Warehousing | 0 | — | B |
| Sheltowee Trace Adventure Resort KY | Arts & Entertainment | 0 | — | A |
| Sheltra, Inc. CA | Finance & Insurance | 1 | $175,000 | — |
| Shen Yun Collections NY | Retail Trade | 1 | $117,770 | — |
| SHENADOAH OPERATIONS HOLDINGS, LLC VA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah FL | Construction | 0 | — | F |
| Shenandoah Enterprises, Inc. VA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah Furniture NC | Manufacturing | 0 | — | F |
| Shenandoah Furniture VA | Manufacturing | 0 | — | A |
| Shenandoah General Construction FL | Administrative & Waste Services | 0 | — | F |
| Shenandoah Growers HI | — | 0 | — | — |
| Shenandoah Growers, Inc. MI | — | 0 | — | — |
| Shenandoah Heights LLC PA | Healthcare & Social Assistance | 0 | — | F |
| SHENANDOAH INDUSTRIAL RUBBER CO VA | Wholesale Trade | 0 | — | D |
| Shenandoah Medical Center IA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah Memorial Hospital VA | Healthcare & Social Assistance | 1 | $94,578 | — |
| Shenandoah Nursing Home VA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah OPCO LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah Senior Living VA | Healthcare & Social Assistance | 0 | — | F |
| Shenandoah Station VA | Real Estate | 0 | — | A |
| Shenandoah Telecommunications VA | Information & Media | 0 | — | D |
| Shenandoah Telecommunications (Shentel) VA | Information & Media | 0 | — | D |
| Shenandoah University VA | Educational Services | 4 | $56,559 | — |
| Shenandoah Valley Electric Cooperative VA | Utilities | 0 | — | F |
| Shenandoah Valley Orchards - Bowman Fruit Sales VA | Agriculture & Forestry | 0 | — | F |
| Shenandoah Valley Organic, LLC VA | Manufacturing | 0 | — | A |
| Shenandoah's Pride VA | — | 0 | — | — |
| Shenango Incorporated PA | — | 0 | — | — |
| Shenker Inc. OH | — | 0 | — | — |
| Shenkman Capital Management, Inc. NY | Finance & Insurance | 1 | $150,000 | — |
| Shenzhen New World Hospitality LLC. CA | Accommodation & Food Services | 0 | — | F |
| Sheoga Hardwood Flooring Inc OH | Manufacturing | 0 | — | A |
| Shepard Steel Co., Inc. CT | Manufacturing | 0 | — | F |
| Shepeard Community Blood Center GA | Healthcare & Social Assistance | 0 | — | F |
| Shepherd & Sons Electrical, Plumbing & Mechanical, Inc. TN | Construction | 0 | — | A |
| Shepherd Center GA | Healthcare & Social Assistance | 0 | — | F |
