| Samaritan Medical Center NY | Healthcare & Social Assistance | 2 | $322,500 | F |
| Samaritan Summit Village NY | Healthcare & Social Assistance | 0 | - | F |
| Samaritas MI | - | 0 | - | - |
| Samay Consulting, LLC WA | Professional & Technical Services | 1 | $136,000 | - |
| Samaya AI, Inc CA | Information & Media | 4 | $216,034 | - |
| Samba TV Inc. CA | Information & Media | 1 | $155,605 | - |
| SambaNova MA | - | 0 | - | - |
| SambaNova Systems OR | - | 0 | - | - |
| SambaNova Systems WA | - | 0 | - | - |
| SambaNova Systems Inc. CA | Professional & Technical Services | 12 | $177,442 | - |
| Sambatek MN | Professional & Technical Services | 1 | $90,002 | - |
| Same AL | Construction | 0 | - | F |
| same IN | Manufacturing | 0 | - | F |
| SamePage Information Solutions, Inc CA | Professional & Technical Services | 5 | $120,182 | - |
| Samhithmed Pro Inc MI | Professional & Technical Services | 2 | $67,500 | - |
| Saminavi LLC GA | Professional & Technical Services | 2 | $91,000 | - |
| Samiti Technology INC NJ | Administrative & Waste Services | 3 | $114,000 | - |
| Samlut & Company P.A. FL | Professional & Technical Services | 1 | $102,850 | - |
| Sammy’s Woodfired Pizza & Grill/Toast GastroBrunch/Toasted Gastrobrunch CA | - | 0 | - | - |
| Samni Systems LLC IN | Professional & Technical Services | 2 | $87,495 | - |
| Samoo Engineering , LLC TX | Professional & Technical Services | 1 | $78,000 | - |
| Samp Engineering Inc. NJ | Construction | 1 | $117,666 | - |
| Sample Healthcare, Inc. CA | Professional & Technical Services | 1 | $134,000 | - |
| Samprasoft LLC GA | Professional & Technical Services | 2 | $101,861 | - |
| Sampson County Local Government NC | Public Administration | 0 | - | C |
| Sampson Regional Medical Center Inc NC | Healthcare & Social Assistance | 0 | - | F |
| Samrajya Services LLC NJ | Professional & Technical Services | 3 | $84,467 | - |
| Samru Systems LLC MI | Professional & Technical Services | 6 | $114,922 | - |
| Sams East, Inc. AL | Retail Trade | 0 | - | C |
| Sams East, Inc. DE | Retail Trade | 0 | - | C |
| Sams East, Inc. FL | Retail Trade | 0 | - | C |
| Sams East, Inc. GA | Retail Trade | 0 | - | C |
| Sams East, Inc. IN | Retail Trade | 0 | - | A |
| Sams East, Inc. KY | Retail Trade | 0 | - | B |
| Sams East, Inc. LA | Retail Trade | 0 | - | B |
| Sams East, Inc. MD | Retail Trade | 0 | - | B |
| Sams East, Inc. ME | Retail Trade | 0 | - | B |
| Sams East, Inc. MI | Retail Trade | 0 | - | C |
| Sams East, Inc. MO | Retail Trade | 0 | - | B |
| Sams East, Inc. MS | Retail Trade | 0 | - | A |
| Sams East, Inc. NC | Retail Trade | 0 | - | B |
| Sams East, Inc. NH | Retail Trade | 0 | - | C |
| Sams East, Inc. NJ | Retail Trade | 0 | - | C |
| Sams East, Inc. NM | Retail Trade | 0 | - | A |
| Sams East, Inc. NY | Retail Trade | 0 | - | B |
| Sams East, Inc. OH | Retail Trade | 0 | - | B |
| Sams East, Inc. OK | Retail Trade | 0 | - | B |
| Sams East, Inc. PA | Retail Trade | 0 | - | C |
| Sams East, Inc. PR | Retail Trade | 0 | - | C |
| Sams East, Inc. SC | Retail Trade | 0 | - | C |