| Sierra Trading Post, Inc. WY | Retail Trade | 0 | — | A |
| Sierra Traffic Service /Sierra Barricade Service /Terry Traffic Ent. CA | Administrative & Waste Services | 0 | — | F |
| Sierra Valley Almonds LLC CA | Wholesale Trade | 0 | — | F |
| Sierra Valley Moving & Storage Inc. CA | Transportation & Warehousing | 0 | — | B |
| Sierra Valley Painting Inc CA | Construction | 0 | — | F |
| Sierra Verde Construction AZ | Construction | 0 | — | F |
| Sierra Verde Plumbing AZ | Construction | 0 | — | F |
| Sierra View Company, Inc. CA | Construction | 0 | — | F |
| Sierra View Country Club CA | Arts & Entertainment | 0 | — | F |
| Sierra View General Contractor CA | Construction | 0 | — | F |
| Sierra View Homes CA | Healthcare & Social Assistance | 0 | — | F |
| Sierra View Medical Center CA | Healthcare & Social Assistance | 0 | — | F |
| Sierra Village Markets LLC CA | Retail Trade | 0 | — | D |
| Sierra Vista Child & Family Services CA | Healthcare & Social Assistance | 0 | — | A |
| SIERRA VISTA DAIRY, LP CA | Agriculture & Forestry | 0 | — | C |
| Sierra Vista Family Medical Clinic CA | — | 0 | — | — |
| Sierra Vista Hospital NM | Healthcare & Social Assistance | 1 | $72,842 | — |
| SIERRA VISTA REGIONAL MEDICAL CENTER CA | Healthcare & Social Assistance | 0 | — | F |
| Sierra Vista Ventures LLC AZ | Healthcare & Social Assistance | 0 | — | F |
| SIERRA WASTE RECYCLING & TRANSFER STATION INC CA | Administrative & Waste Services | 0 | — | F |
| Sierra WES Wall Systems CA | Construction | 0 | — | F |
| Sierra WES Wall Systems, Inc. NV | Construction | 0 | — | F |
| Sierra West Construction, Inc. CA | Construction | 0 | — | F |
| Sierra Winds AZ | Healthcare & Social Assistance | 0 | — | C |
| Sierra-at-Tahoe LLC CA | Arts & Entertainment | 0 | — | F |
| Sierra-Cascade Nursery, Inc. OR | Agriculture & Forestry | 0 | — | F |
| Sierra-Cascade Nursery, Inc./Ballico CA | — | 0 | — | — |
| Sierra-Cedar, LLC GA | Professional & Technical Services | 2 | $169,000 | — |
| Sierrapine Thinboard Operation CA | — | 0 | — | — |
| SierraThermal, Inc. CA | Manufacturing | 0 | — | D |
| Siete Azul, LLC - El Cholo Downtown CA | — | 0 | — | — |
| Siete Family Foods TX | Construction | 0 | — | A |
| Siete, Inc. CO | Construction | 0 | — | A |
| Sietsema Farms MI | Agriculture & Forestry | 0 | — | D |
| Sievers Equipment Co. IL | Wholesale Trade | 0 | — | D |
| Sievert Electric Service and Sales Co Inc IL | Manufacturing | 0 | — | D |
| Siewert Cabinet & Fixture Mfg. Inc. MN | Manufacturing | 0 | — | F |
| SIFA Learning Academy Charter School GU | Educational Services | 5 | $39,802 | — |
| Sifco - QAF CA | Manufacturing | 0 | — | F |
| SIFCO Industries, Inc. OH | Manufacturing | 0 | — | F |
| Sifco Mechanical, Inc. SC | Construction | 0 | — | A |
| SIFFRIN INC OH | Management of Companies | 0 | — | D |
| Siffron IL | Wholesale Trade | 0 | — | B |
| SiFive, Inc. CA | Manufacturing | 5 | $166,412 | — |
| Sift Science, Inc. CA | Information & Media | 8 | $182,906 | — |
| Sift Stack, Inc. CA | Professional & Technical Services | 1 | $130,000 | — |
| Sifted, LLC WA | Accommodation & Food Services | 0 | — | A |
| SiftMill, Inc. CA | — | 0 | — | — |
| SIFY Technologies North AmericaCorporation CA | Professional & Technical Services | 2 | $134,726 | — |
| Sig Sauer AR | Manufacturing | 0 | — | A |
