| S & S International Inc. IL | Wholesale Trade | 0 | — | A |
| S & S Manufacturing NJ | Manufacturing | 0 | — | F |
| S & S PACKAGING PRODUCTS, INC PA | Manufacturing | 0 | — | A |
| S & S Paving and Construction AZ | Construction | 0 | — | B |
| S & S Precision LLC VA | Manufacturing | 0 | — | A |
| S & S Sales WI | Wholesale Trade | 0 | — | C |
| S & S TOOL AND MACHINE CO KY | Manufacturing | 0 | — | A |
| S & S Transport Inc ND | Transportation & Warehousing | 0 | — | A |
| S & W Automotive Parts GA | Wholesale Trade | 0 | — | A |
| S & W Excavating and Grading Inc. GA | Construction | 0 | — | A |
| S & W Ops, LLC ID | Accommodation & Food Services | 0 | — | F |
| S & W Pressure Wash WA | Other Services | 0 | — | F |
| S &k Distribution, dba New Castle Building Products NY | Retail Trade | 0 | — | C |
| S 3 Plumbing & Mechanical, LLC. IL | Construction | 0 | — | F |
| S A Storer and Sons Company OH | Construction | 0 | — | A |
| S and C Enterprises, LLC MO | Transportation & Warehousing | 0 | — | F |
| S AND H MOTORS, INC GA | Retail Trade | 0 | — | B |
| S and H Steel AZ | Construction | 0 | — | F |
| S and J Interiors, Inc. CA | Construction | 0 | — | B |
| S AND L AEROSPACE METALS LLC NY | Manufacturing | 0 | — | A |
| S and M Cranes LLC TX | Construction | 0 | — | F |
| S and P LLC NM | Retail Trade | 0 | — | A |
| S B Machining Inc CA | Manufacturing | 0 | — | F |
| S B&K Enterprises PA | Construction | 0 | — | F |
| S BERTRAM INC NJ | Wholesale Trade | 0 | — | F |
| S BROTHERS WASTE SERVICE INC NM | Transportation & Warehousing | 0 | — | A |
| S Corporation Construction Management AZ | Construction | 0 | — | D |
| S D Clifton GA | Construction | 0 | — | A |
| S D Richman & Son PA | Wholesale Trade | 0 | — | A |
| S E Pipe Line Construction Company CA | Construction | 0 | — | D |
| S H Bell Company PA | Management of Companies | 0 | — | A |
| S J Automotive, LLC dba Lexus of Stevens Creek CA | — | 0 | — | — |
| S J Electro Systems Inc OH | Manufacturing | 0 | — | B |
| S J Seabrook, Inc. NC | Construction | 0 | — | A |
| S L C Lawn Inc PA | Administrative & Waste Services | 0 | — | F |
| S Lee Smith Jr Inc T/A Value Carpet One MD | Retail Trade | 0 | — | A |
| S Lewis Lionberger Construction Company DBA Lionberger Construction Company VA | Construction | 0 | — | A |
| S Loop Chicago Development II IL | Real Estate | 0 | — | F |
| S MARTINEZ LIVESTOCK INC WA | Agriculture & Forestry | 0 | — | D |
| S MEDINA HARVESTING INC FL | Agriculture & Forestry | 0 | — | F |
| S P Richards GA | Wholesale Trade | 0 | — | F |
| S P Richards Co WA | Wholesale Trade | 0 | — | F |
| S P RICHARDS COMPANY OH | Wholesale Trade | 0 | — | C |
| S Power Development LLC TX | Utilities | 0 | — | A |
| S R International, Inc. IL | Professional & Technical Services | 3 | $108,473 | — |
| S R Mechanical Inc UT | Construction | 0 | — | F |
| S R Mechanical, Inc MN | Construction | 0 | — | F |
| S S Smith & Sons Masonry Inc. TX | Construction | 0 | — | F |
| S STROCK & CO, INC. MA | Wholesale Trade | 0 | — | F |
| s t 2 ag CA | Agriculture & Forestry | 0 | — | A |