| Siemens Medical Solutions, Inc NC | Other Services | 0 | — | A |
| Siemens Mobility CA | Manufacturing | 0 | — | B |
| Siemens Mobility FL | Manufacturing | 0 | — | A |
| Siemens Mobility KY | Manufacturing | 0 | — | A |
| Siemens Mobility OR | Manufacturing | 0 | — | A |
| Siemens Mobility PA | Manufacturing | 0 | — | A |
| Siemens Mobility Inc. GA | Manufacturing | 0 | — | A |
| Siemens Mobility Rail Infrastructure KY | Manufacturing | 0 | — | A |
| Siemens Mobility, Inc. NY | Professional & Technical Services | 23 | $116,948 | A |
| Siemens PPAL, LLC (Newark Internation Airport O & M Contract) NJ | — | 0 | — | — |
| Siemens Transportation Group MN | Transportation & Warehousing | 0 | — | F |
| SiemensEnergy, INC MS | Manufacturing | 0 | — | C |
| SiemensGamesa Renewable Energy KS | Manufacturing | 0 | — | F |
| SIEMER DISTRIBUTING CO OH | Public Administration | 0 | — | A |
| Siemer Milling Company IL | Manufacturing | 0 | — | C |
| Siemer Milling Company IN | Manufacturing | 0 | — | B |
| Siemer Milling Company KY | Manufacturing | 0 | — | D |
| SIEMERS HOLSTEIN FARM, INC. WI | Agriculture & Forestry | 0 | — | D |
| Siemes Gamesa IA | — | 0 | — | — |
| Siemon Company CT | Manufacturing | 0 | — | F |
| SIEMonster Inc TX | Professional & Technical Services | 1 | $340,000 | — |
| Siena College NY | Educational Services | 1 | $77,410 | — |
| Siena Construction Corporation MA | Construction | 0 | — | A |
| Siena Hills Senior Housing, LLC IA | Healthcare & Social Assistance | 0 | — | F |
| Siena Woods Care Center OH | Healthcare & Social Assistance | 0 | — | F |
| Sienko Precision Inc TX | Manufacturing | 0 | — | A |
| Sienna Crest Assisted Living I WI | Healthcare & Social Assistance | 0 | — | F |
| Sienna Crest Assisted Living Inc. WI | Healthcare & Social Assistance | 0 | — | A |
| Sienna Health Care NE | Healthcare & Social Assistance | 0 | — | A |
| Sienna Hills Healthcare OH | Healthcare & Social Assistance | 0 | — | A |
| SIENNA SHIPYARDS, LLC TX | Manufacturing | 0 | — | A |
| Sientra Inc WI | Manufacturing | 0 | — | F |
| Sientra, Inc. CA | — | 0 | — | — |
| SIERRA 76 INC NV | Arts & Entertainment | 0 | — | A |
| Sierra Air Conditioning, Inc. NV | Construction | 0 | — | F |
| SIERRA AIR INC NV | Construction | 0 | — | F |
| Sierra Airfreight Express Inc NV | Transportation & Warehousing | 0 | — | B |
| Sierra Alloys CA | Manufacturing | 0 | — | F |
| Sierra Ambulance Service CA | Healthcare & Social Assistance | 0 | — | F |
| Sierra Bravo Contractors LLC IL | Construction | 0 | — | A |
| Sierra Bullets, LLC MO | Manufacturing | 0 | — | C |
| SIERRA BUSINESS SOLUTION, LLC. AZ | Administrative & Waste Services | 3 | $95,229 | — |
| SIERRA BUSINESS SOLUTIONS LLC. AZ | Administrative & Waste Services | 3 | $111,765 | — |
| Sierra Buttes Trail Stewardship CA | Construction | 0 | — | F |
| Sierra Care Physicians CA | Healthcare & Social Assistance | 0 | — | A |
| Sierra Cascade Nursery CA | Agriculture & Forestry | 0 | — | F |
| Sierra Cascade Nursery NV | Agriculture & Forestry | 0 | — | A |
| Sierra Central Credit Union CA | — | 0 | — | — |
| Sierra Chemicals LC CO | Administrative & Waste Services | 0 | — | A |
| Sierra Circuits, LLC CA | Manufacturing | 0 | — | F |
