| Shepherd Concrete LLC TX | Construction | 0 | — | F |
| SHEPHERD EARTHWORKS TX | Construction | 0 | — | A |
| Shepherd Hardware MI | Transportation & Warehousing | 0 | — | A |
| SHEPHERD HILLS FACTORY OUTLETS, INC. KY | Retail Trade | 0 | — | F |
| SHEPHERD HILLS FACTORY OUTLETS, INC. MO | Retail Trade | 0 | — | A |
| Shepherd of Grace, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Shepherd of the Hills Development, LLC MO | Arts & Entertainment | 0 | — | C |
| Shepherd of the Valley Lutheran Retirement Inc. OH | Healthcare & Social Assistance | 0 | — | F |
| Shepherd of the Valley Lutheran Retirement Inc. - Boardman OH | Healthcare & Social Assistance | 0 | — | A |
| Shepherd of the Valley Lutheran Retirement Inc. - Howland OH | Healthcare & Social Assistance | 0 | — | A |
| Shepherd of the Valley Lutheran Retirement Inc. - Liberty OH | Healthcare & Social Assistance | 0 | — | F |
| Shepherd of the Valley Lutheran Retirement Inc. - Poland OH | Healthcare & Social Assistance | 0 | — | F |
| Shepherd Poultry Farm, LLC UT | Agriculture & Forestry | 0 | — | A |
| SHEPHERD THERAPEUTICS, LLC MA | Professional & Technical Services | 1 | $104,500 | — |
| Shepherd's Landscape Maintenance LLC NC | Administrative & Waste Services | 0 | — | A |
| Shepherd's Uniform & Linen Supply Co. DBA Ace Imagewear TX | Other Services | 0 | — | F |
| Shepherds Landscape Maintenance NC | Administrative & Waste Services | 0 | — | A |
| Shepherds Uniform & Linen Supply TX | Other Services | 0 | — | A |
| Shepley Motor Express Inc. IL | Transportation & Warehousing | 0 | — | A |
| Sheppard Bus Service, Inc NJ | — | 0 | — | — |
| Sheppard Mullin Richter & Hampton LLP CA | Professional & Technical Services | 2 | $300,000 | — |
| Sheppard Pratt - Jefferson School and Residential Treatment Center MD | — | 0 | — | — |
| Sheppard Pratt Health System, Inc. MD | Healthcare & Social Assistance | 1 | $135,000 | — |
| Sheppard Trucking Inc. GA | Transportation & Warehousing | 0 | — | A |
| Sheraton SD | — | 0 | — | — |
| Sheraton UT | — | 0 | — | — |
| Sheraton - Iowa City IA | — | 0 | — | — |
| Sheraton Austin TX | — | 0 | — | — |
| Sheraton Baltimore North MD | Accommodation & Food Services | 0 | — | F |
| Sheraton Bay Point Resort FL | — | 0 | — | — |
| Sheraton Broadway Resort SC | Accommodation & Food Services | 0 | — | F |
| Sheraton Brooklyn New York Hotel NY | Accommodation & Food Services | 0 | — | A |
| Sheraton Cerritos CA | Accommodation & Food Services | 0 | — | F |
| Sheraton Cerritos at Towne Center CA | — | 0 | — | — |
| Sheraton Chicago Northbrook IL | Accommodation & Food Services | 0 | — | A |
| Sheraton Clayton Plaza Hotel St. Louis MO | — | 0 | — | — |
| Sheraton Columbia Hotel MD | — | 0 | — | — |
| Sheraton Crystal City Hotel VA | — | 0 | — | — |
| Sheraton Dallas Hotel TX | Accommodation & Food Services | 0 | — | D |
| Sheraton Denver Downtown CO | — | 0 | — | — |
| Sheraton Denver Tech CO | — | 0 | — | — |
| Sheraton Framingham Hotel MA | Accommodation & Food Services | 0 | — | F |
| Sheraton Framingham Hotel & Conference Center MA | — | 0 | — | — |
| Sheraton Ft. Worth TX | — | 0 | — | — |
| Sheraton Gateway Los Angeles Hotel CA | — | 0 | — | — |
| Sheraton Grand Nashville #2 TN | — | 0 | — | — |
| Sheraton Grand Nashville Downtown TN | — | 0 | — | — |
| SHERATON GRAND SACRAMENTO HOTEL CA | — | 0 | — | — |
| Sheraton Gunter San Antonio TX | — | 0 | — | — |
| Sheraton Hartford* CT | — | 0 | — | — |
