| Sierra Cnsulting Inc IL | Professional & Technical Services | 1 | $102,690 | — |
| Sierra Coating Technologies LLC WI | Manufacturing | 0 | — | F |
| Sierra Commercial Plumbing, Inc. CA | Construction | 0 | — | A |
| Sierra Company TX | Manufacturing | 0 | — | A |
| Sierra Construction Company, Inc. OR | Construction | 0 | — | F |
| Sierra Construction Company, Inc. WA | Construction | 0 | — | C |
| Sierra Consulting Inc IL | Professional & Technical Services | 16 | $98,959 | — |
| Sierra Controls, LLC NV | Manufacturing | 0 | — | F |
| Sierra Digital Inc TX | Professional & Technical Services | 4 | $112,726 | — |
| Sierra Electric Co. CA | Construction | 0 | — | F |
| Sierra Electrotek, LLC WI | Manufacturing | 0 | — | F |
| Sierra Energy CA | Professional & Technical Services | 0 | — | A |
| SIERRA FARM LABOR INC CA | Agriculture & Forestry | 0 | — | F |
| Sierra Food Group, Inc. CA | — | 0 | — | — |
| Sierra Forest Group - Chino CA CA | Wholesale Trade | 0 | — | F |
| Sierra Forest Group - Tustin CA CA | Wholesale Trade | 0 | — | A |
| Sierra Forest Group - West Chicago IL | Wholesale Trade | 0 | — | D |
| Sierra Forest Products - Kent Washington WA | Wholesale Trade | 0 | — | C |
| Sierra Forest Products - Salt Lake City UT | Wholesale Trade | 0 | — | C |
| Sierra Gold Nurseries CA | Agriculture & Forestry | 0 | — | F |
| Sierra Group CA | Construction | 0 | — | A |
| Sierra Health and Wellness Centers, LLC NV | — | 0 | — | — |
| SIERRA HILLS CA | Healthcare & Social Assistance | 0 | — | A |
| Sierra Homes LLC NV | Manufacturing | 0 | — | F |
| Sierra Instruments, Inc. CA | Manufacturing | 0 | — | A |
| Sierra Insulation Contractors II, LLC CA | Construction | 0 | — | F |
| Sierra Integrated Services Inc. CA | Administrative & Waste Services | 0 | — | A |
| Sierra Kings Health Care District CA | — | 0 | — | — |
| Sierra Lane Inc (DBA Green Frog Cleaning) CA | Administrative & Waste Services | 0 | — | F |
| Sierra Lathing Company, Inc CA | Construction | 0 | — | C |
| Sierra LLC NV | Construction | 0 | — | F |
| Sierra Machinery TX | Wholesale Trade | 0 | — | A |
| Sierra Masonry LLC AZ | Construction | 0 | — | F |
| Sierra Materials and Trucking CO INC. CA | Construction | 0 | — | A |
| Sierra Meat and Seafood NV | Manufacturing | 0 | — | F |
| Sierra Meat Company NV | Wholesale Trade | 0 | — | F |
| Sierra Monitor Corporation CA | — | 0 | — | — |
| Sierra Mountain Construction CA | Construction | 0 | — | A |
| Sierra Nevada Brewing CO CA | Manufacturing | 0 | — | F |
| Sierra Nevada Brewing Co. NC | Accommodation & Food Services | 0 | — | F |
| Sierra Nevada Cheese Company CA | Manufacturing | 0 | — | A |
| Sierra Nevada Construction INC NV | Construction | 0 | — | F |
| Sierra Nevada Corporation AL | Manufacturing | 0 | — | A |
| Sierra Nevada Corporation CA | Professional & Technical Services | 0 | — | A |
| Sierra Nevada Corporation CO | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation FL | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation GA | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation HI | Management of Companies | 0 | — | A |
| Sierra Nevada Corporation KY | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation MD | Transportation & Warehousing | 0 | — | A |
