| STV Construction Inc. PA | Professional & Technical Services | 10 | $103,145 | - |
| STV Incorporated PA | Professional & Technical Services | 19 | $109,156 | - |
| STVT-AAI Education, Inc TX | Educational Services | 1 | $82,243 | - |
| STX Beef TX | Manufacturing | 0 | - | C |
| Style Concept Studio DC | Other Services | 1 | $75,000 | - |
| Style Crest Enterprises, Inc. OH | Wholesale Trade | 0 | - | D |
| Style Link Logistics LLC CA | Professional & Technical Services | 6 | $123,167 | - |
| Stylenations, Inc TX | Wholesale Trade | 1 | $75,000 | - |
| Stylex Inc. NJ | Manufacturing | 0 | - | F |
| Stylmark, Inc. MN | Manufacturing | 0 | - | F |
| Stytch, Inc. CA | Information & Media | 1 | $187,574 | - |
| Styx Logistics NV | Transportation & Warehousing | 0 | - | F |
| Su Escuela Language Academy LLC MA | Educational Services | 17 | $44,882 | - |
| Su-Mo Builders, Inc. HI | Construction | 1 | $105,000 | A |
| Su_Dan Corporation MI | - | 0 | - | - |
| Sub Acute Rehabilitation Center at Kearny, LLC DBA Alaris Health at Belgrove NJ | Healthcare & Social Assistance | 0 | - | F |
| Sub-Zero Group Inc AZ | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 2 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 3 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 4 WI | - | 0 | - | - |
| Sub-Zero Group, Inc. AZ | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | - | 0 | - | - |
| Sub-Zero Group, Inc. - Revision 1 WI | - | 0 | - | - |
| Subaru of America, Inc. NJ | Wholesale Trade | 4 | $93,310 | A |
| Subaru of America, Inc. OR | Wholesale Trade | 0 | - | F |
| Subaru of Indiana Automotive Inc. IN | Manufacturing | 1 | $97,261 | F |
| Subaru of Pembroke Pines FL | - | 0 | - | - |
| SubCom Cable Systems, LLC NH | Manufacturing | 0 | - | F |
| SubCom LLC NJ | Professional & Technical Services | 2 | $95,000 | A |
| Subfloor Systems, Inc. TX | Construction | 0 | - | F |
| Subiaco Academy AR | Educational Services | 1 | $35,464 | - |
| Sublette Center WY | Healthcare & Social Assistance | 0 | - | - |
| Sublime Machining, LLC CA | - | 0 | - | - |
| Sublime Wireless Inc NJ | Professional & Technical Services | 1 | $106,080 | - |
| Subsea 7 US LLC TX | Mining & Extraction | 5 | $141,889 | - |
| Subsense, Inc. CA | Professional & Technical Services | 1 | $190,000 | - |
| Substack, Inc. CA | Information & Media | 2 | $102,086 | - |
| Substation Engineering Co. PA | Professional & Technical Services | 5 | $97,731 | - |
| Subtle Medical, Inc. CA | Professional & Technical Services | 1 | $140,000 | - |
| Subudhi Consulting Group Inc. VA | Professional & Technical Services | 1 | $80,000 | - |
| Suburban Community Hospital PA | Healthcare & Social Assistance | 0 | - | F |
| Suburban Disposal CORPORATION NY | Administrative & Waste Services | 0 | - | F |
| Suburban Hospital, Inc. MD | Healthcare & Social Assistance | 1 | $70,659 | - |
| Suburban Inns MI | Accommodation & Food Services | 0 | - | F |
| Suburban Motors, Inc. dba Future Ford of Sacramento CA | - | 0 | - | - |
| Suburban Nursing LLC OH | Healthcare & Social Assistance | 0 | - | F |
| Suburban Propane, LP CA | Retail Trade | 0 | - | C |
| Suburban Propane, LP FL | Retail Trade | 0 | - | C |
| Suburban Propane, LP MD | Retail Trade | 0 | - | D |
