| Sullivan County Community Hospital IN | Healthcare & Social Assistance | 0 | - | D |
| Sullivan County Memorial Hospital MO | Healthcare & Social Assistance | 2 | $57,595 | A |
| Sullivan Tire MA | Retail Trade | 0 | - | C |
| Sullivan-Palatek Inc IN | Manufacturing | 0 | - | F |
| Sulzer OR | - | 0 | - | - |
| Sulzer Chemtech USA Inc. OK | Professional & Technical Services | 1 | $160,000 | - |
| Sulzer EMS Inc. AZ | Professional & Technical Services | 1 | $114,650 | - |
| Sulzer Pumps (US) Inc. TX | - | 0 | - | - |
| Sulzer Pumps Solutions, Inc. SC | Professional & Technical Services | 1 | $100,540 | - |
| Sumako Logistics LLC WA | Professional & Technical Services | 0 | - | F |
| Sumaria Systems Inc. UT | - | 0 | - | - |
| Sumaria Systems LLC OH | Professional & Technical Services | 0 | - | A |
| Sumas CORPORATION NJ | Professional & Technical Services | 3 | $109,432 | - |
| SUMCO Phoenix Corporation AZ | Manufacturing | 1 | $140,000 | B |
| Sumee Consulting LLC GA | Professional & Technical Services | 6 | $79,373 | - |
| Sumeru Equity Partners CA | Finance & Insurance | 1 | $298,022 | - |
| Sumeru Inc. DC | Professional & Technical Services | 3 | $95,667 | - |
| Sumeru Technologies LLC IL | Professional & Technical Services | 6 | $96,971 | - |
| Sumiao Xiang Restaurant, LLC MA | Accommodation & Food Services | 1 | $66,560 | - |
| SumiRiko Tennessee TN | Manufacturing | 0 | - | B |
| Sumit Construction Co Inc IL | Professional & Technical Services | 3 | $103,760 | - |
| Sumitomo (SHI) Cryogenics of America, Inc. PA | Manufacturing | 1 | $85,000 | D |
| Sumitomo Bakelite North America Inc. CT | Manufacturing | 0 | - | F |
| Sumitomo Electric Wiring Systems TX | Transportation & Warehousing | 0 | - | A |
| Sumitomo Electric Wiring Systems Edmonton Plant 4 KY | - | 0 | - | - |
| Sumitomo Electric Wiring Systems, Inc. KY | Manufacturing | 1 | $123,053 | F |
| Sumitomo Machi Corp of America VA | Manufacturing | 0 | - | F |
| Sumitomo Machinery Corporation of America VA | Wholesale Trade | 1 | $112,000 | - |
| Sumitomo Mitsui Banking Corporation GA | - | 0 | - | - |
| Sumitomo Mitsui Banking Corporation NY | Finance & Insurance | 63 | - | - |
| Sumitomo Mitsui Construction CO., LTD. GU | Construction | 13 | $50,400 | - |
| Sumitomo Pharma America Holdings, Inc./Sunovian Pharmaceuticals, Inc. MA | - | 0 | - | - |
| Sumitomo Pharma America, Inc. MA | Professional & Technical Services | 5 | $174,080 | A |
| Sumitomo Pharma America, Inc. (SMPA) MA | - | 0 | - | - |
| Sumitomo Pharma Oncology, Inc. MA | - | 0 | - | - |
| Sumitomo Riko America, Inc. MI | Manufacturing | 1 | $85,760 | - |
| Sumitomo Rubber NY | Manufacturing | 0 | - | F |
| Sumitomo Rubber North America Inc. CA | Wholesale Trade | 0 | - | C |
| Summa Franchise Consulting AZ | Professional & Technical Services | 1 | $95,000 | - |
| Summa Health OH | Healthcare & Social Assistance | 0 | - | B |
| Summa Home Health and Hospice LLC OH | Healthcare & Social Assistance | 0 | - | F |
| Summa Management Services Organization, Inc. OH | Finance & Insurance | 2 | $222,768 | - |
| Summa Physicians, Inc. OH | Healthcare & Social Assistance | 2 | $279,322 | - |
| Summation Technologies, Inc WA | Information & Media | 1 | $240,000 | - |
| Summer Breeze Senior Living GA | Healthcare & Social Assistance | 0 | - | F |
| Summer Classics AL | Retail Trade | 0 | - | B |
| Summer Commons ME | Healthcare & Social Assistance | 0 | - | F |
| Summer Robotics, Inc. CA | Professional & Technical Services | 1 | $200,000 | - |
| Summer Soles LLC TX | Wholesale Trade | 1 | $95,000 | - |
| SummerBio LLC CA | - | 0 | - | - |