| Showalter Roofing Services, Inc. IL | Construction | 0 | — | A |
| SHOWBEST FIXTURE CORP VA | Manufacturing | 0 | — | D |
| Showboat Casino NJ | — | 0 | — | — |
| Showcase Kitchens, Inc. WI | Manufacturing | 0 | — | D |
| Showcase Window and Door Company TX | Manufacturing | 0 | — | F |
| Showdown 2020 MN | — | 0 | — | — |
| Shower Transformations, LLC. NJ | Construction | 0 | — | A |
| Showgirls of San Diego CA | — | 0 | — | — |
| Showman Fabricators, Inc. NJ | Manufacturing | 0 | — | B |
| Showplace by Unclaimed Freight MS | — | 0 | — | — |
| Showplace Wood Products SD | Manufacturing | 0 | — | F |
| Showplace, Inc. OH | Real Estate | 0 | — | F |
| Showroom Interiors, LLC CA | Professional & Technical Services | 2 | $68,640 | — |
| SHP VI Greenburgh LLC NY | Healthcare & Social Assistance | 0 | — | F |
| SHP VI Hampton, LLC NH | Healthcare & Social Assistance | 0 | — | F |
| SHP VI Ridgefield LLC CT | Healthcare & Social Assistance | 0 | — | F |
| SHP VI Vestavia, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| SHPP INC., LLC NY | Manufacturing | 0 | — | A |
| SHPP US LLC NY | Manufacturing | 0 | — | A |
| SHR HOTEL LLC CA | Accommodation & Food Services | 0 | — | F |
| Shrader & Martinez Construction USA LLC AZ | Construction | 0 | — | A |
| Shrader Tire & Oil, Inc. MI | Manufacturing | 0 | — | F |
| Shrader Tire & Oil, Inc. OH | Wholesale Trade | 0 | — | A |
| Shrader Tire and Oil MI | Manufacturing | 0 | — | F |
| Shrader Tire and Oil OH | Wholesale Trade | 0 | — | A |
| Shred-Pac, Inc. DBA SP Industries, Inc. MI | Manufacturing | 0 | — | F |
| Shredded Tire, Inc. / Miami Echo Inc. FL | Construction | 0 | — | A |
| Shredding on Site ME | Administrative & Waste Services | 0 | — | F |
| Shree Jalaram Bapa Associates AR | Accommodation & Food Services | 0 | — | A |
| Shree Meldi Krupa LLC NJ | Manufacturing | 3 | $70,000 | — |
| Shree Radha Krishna Inc. GA | Retail Trade | 1 | $99,750 | — |
| Shree Ram Oil LLC UT | Manufacturing | 2 | $75,000 | — |
| SHREE SIDDHIVINAYAK INC TX | Professional & Technical Services | 1 | $166,400 | — |
| SHREEJI ENTERPRISE LLC TN | Accommodation & Food Services | 1 | $81,286 | — |
| SHREEKARA INFOTECH, INC. VA | Professional & Technical Services | 1 | $122,700 | — |
| SHRETECH INC TX | Professional & Technical Services | 3 | $108,306 | — |
| Shreveport LA | Transportation & Warehousing | 0 | — | A |
| SHREVEPORT DODGE LLC DBA LANDERS DODGE CJRF LA | Retail Trade | 0 | — | A |
| Shreveport Surgery Center LA | Healthcare & Social Assistance | 0 | — | A |
| Shrewsberry & Associates, LLC IN | Professional & Technical Services | 1 | $100,225 | — |
| Shrewsbury Nursing and Rehabilitation Center MA | Healthcare & Social Assistance | 0 | — | F |
| Shri Ganesh Dental PC TX | Healthcare & Social Assistance | 1 | $66,726 | — |
| Shri Krishna Drugs Inc. TX | Retail Trade | 2 | $124,800 | — |
| SHRI SAROJ SUBWAYS, INC. TX | Accommodation & Food Services | 1 | $66,706 | — |
| Shri Swami Narayan LLC DE | Accommodation & Food Services | 1 | $96,500 | — |
| Shria Management LLC TX | Accommodation & Food Services | 6 | $76,333 | — |
| Shriji Polymers LLC NJ | Manufacturing | 1 | $60,923 | — |
| SHRIKAM SYSTEMS, INC. TX | Professional & Technical Services | 2 | $105,997 | — |
| Shriners Children's IL | Healthcare & Social Assistance | 0 | — | F |
| Shriners Children's - Greenville SC | Healthcare & Social Assistance | 0 | — | C |