| Sierra Nevada Corporation MN | Management of Companies | 0 | — | A |
| Sierra Nevada Corporation NC | Manufacturing | 0 | — | A |
| Sierra Nevada Corporation NE | Manufacturing | 0 | — | A |
| Sierra Nevada Corporation NM | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation NV | Management of Companies | 0 | — | A |
| Sierra Nevada Corporation OH | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation OR | Manufacturing | 0 | — | A |
| Sierra Nevada Corporation TX | Professional & Technical Services | 0 | — | A |
| Sierra Nevada Corporation UT | Professional & Technical Services | 0 | — | A |
| Sierra Nevada Corporation VA | Professional & Technical Services | 0 | — | A |
| Sierra Nevada Corporation WA | Transportation & Warehousing | 0 | — | A |
| Sierra Nevada Corporation WI | Manufacturing | 0 | — | A |
| Sierra Nevada SNF, LLC CA | Healthcare & Social Assistance | 1 | $114,400 | — |
| Sierra Pacific Distribution Services CA | Transportation & Warehousing | 0 | — | F |
| SIERRA PACIFIC FARMS, INC. CA | Agriculture & Forestry | 0 | — | F |
| Sierra Pacific Ind CA | Manufacturing | 0 | — | F |
| Sierra Pacific Industries AL | Manufacturing | 0 | — | A |
| Sierra Pacific Industries CA | Transportation & Warehousing | 0 | — | F |
| Sierra Pacific Industries OR | Manufacturing | 0 | — | F |
| Sierra Pacific Industries WA | Manufacturing | 0 | — | F |
| Sierra Pacific industries WI | Manufacturing | 0 | — | F |
| Sierra Pacific Industries - Shelton WA | Agriculture & Forestry | 0 | — | F |
| Sierra Pacific Industries Quincy Division CA | Manufacturing | 0 | — | F |
| Sierra Pacific Power Company d/b/a NV Energy NV | Utilities | 0 | — | B |
| Sierra Pacific Refrigerated Services CA | Transportation & Warehousing | 0 | — | A |
| Sierra Pacific West, Inc CA | Construction | 0 | — | A |
| Sierra Pacific Windows AZ | Manufacturing | 0 | — | F |
| Sierra Pacific Windows CA | Manufacturing | 0 | — | F |
| Sierra Pacific Windows CO | Manufacturing | 0 | — | A |
| Sierra Pacific Windows IL | Manufacturing | 0 | — | A |
| Sierra Pacific Windows MT | Manufacturing | 0 | — | A |
| Sierra Pacific Windows NM | Manufacturing | 0 | — | A |
| Sierra Pacific Windows UT | Manufacturing | 0 | — | A |
| Sierra Pacific Windows WA | Manufacturing | 0 | — | F |
| SIERRA PACKAGING & CONVERTING, LLC NV | Manufacturing | 1 | $86,840 | F |
| Sierra Pines Ltd. OR | — | 0 | — | — |
| Sierra Plastics, Inc. TX | Manufacturing | 0 | — | F |
| Sierra Railroad Company CA | Transportation & Warehousing | 0 | — | F |
| Sierra Regency CA | Healthcare & Social Assistance | 0 | — | F |
| Sierra Rental and Transport Company NV | Transportation & Warehousing | 0 | — | A |
| Sierra Roofing and Solar CA | Construction | 0 | — | F |
| Sierra School Equipment Company CA | Wholesale Trade | 0 | — | B |
| Sierra Single Ply, Inc. CA | Construction | 0 | — | F |
| Sierra Space NC | Manufacturing | 0 | — | — |
| Sierra Space Corporation CO | Manufacturing | 0 | — | D |
| Sierra Structures Inc NC | Construction | 0 | — | A |
| Sierra Sun Landscaping AZ | Administrative & Waste Services | 0 | — | D |
| Sierra Surgery Center, LLC NV | Healthcare & Social Assistance | 0 | — | A |
| Sierra Technologies, Inc. CA | Information & Media | 6 | $229,402 | — |
| Sierra Trading Post, INC OH | Retail Trade | 0 | — | D |
