| Sumter Health And Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | - | F |
| Sumter School District SC | Educational Services | 1 | $53,107 | - |
| SumUp Inc. CO | Finance & Insurance | 1 | $78,250 | - |
| Sun Air Products MS | - | 0 | - | - |
| Sun Basket CA | Accommodation & Food Services | 0 | - | F |
| Sun Basket NJ | Accommodation & Food Services | 0 | - | F |
| Sun Chemical IL | Manufacturing | 0 | - | D |
| Sun Chemical OH | Manufacturing | 0 | - | C |
| Sun City Palm Desert Community Association CA | Other Services | 0 | - | F |
| Sun Cloud LLC GA | Professional & Technical Services | 1 | $103,730 | - |
| Sun Coast Resources Inc. TX | Wholesale Trade | 0 | - | B |
| Sun Commodities, Inc. FL | Wholesale Trade | 0 | - | B |
| Sun Communities INC AZ | - | 0 | - | B |
| Sun Communities INC CA | - | 0 | - | C |
| Sun Communities INC CO | - | 0 | - | F |
| Sun Communities INC FL | - | 0 | - | A |
| Sun Country Airlines MN | Transportation & Warehousing | 0 | - | F |
| Sun Country Inc dba Sun Country Airlines HUBERT HUMPHREY TERMINAL 2 - MSP MN | Transportation & Warehousing | 0 | - | - |
| Sun Country Inc. MN | Transportation & Warehousing | 1 | $173,222 | - |
| Sun Dental Group TX | Healthcare & Social Assistance | 1 | $192,483 | - |
| Sun Distributing Company LLC CA | - | 0 | - | - |
| Sun Fab Industrial Contracting NM | - | 0 | - | - |
| Sun Fiber LLC SC | Manufacturing | 0 | - | F |
| Sun Fresh International, LLC CA | Wholesale Trade | 1 | $75,000 | - |
| Sun G. Wong Enterprises, Inc. dba Iron Horse Tavern CA | - | 0 | - | - |
| Sun Gro Horticulture SC | - | 0 | - | - |
| Sun Health AZ | Healthcare & Social Assistance | 0 | - | F |
| Sun Health Senior Living AZ | Healthcare & Social Assistance | 0 | - | F |
| Sun Hydraulics FL | Manufacturing | 0 | - | F |
| Sun Life Family Health Center INC AZ | Healthcare & Social Assistance | 0 | - | A |
| Sun Life Financial (U.S.) Services Company, Inc. MA | Finance & Insurance | 17 | $119,196 | - |
| Sun Mart NE | - | 0 | - | - |
| Sun Microsystems, Inc. CA | - | 0 | - | - |
| Sun Microsystems, Inc. Mpk 10-18 CA | - | 0 | - | - |
| Sun Microsystems, Inc., Irv 02 CA | - | 0 | - | - |
| Sun Mountain Lumber MT | Manufacturing | 0 | - | F |
| Sun Mountain, Inc. CO | Manufacturing | 0 | - | F |
| Sun Noodle HI | - | 0 | - | - |
| Sun Nuclear Corp. WI | Manufacturing | 0 | - | B |
| Sun Pacific Farming Cooperative, Inc. CA | Agriculture & Forestry | 0 | - | F |
| Sun Pacific Shippers, LP CA | Agriculture & Forestry | 0 | - | F |
| Sun Pharma NJ | - | 0 | - | - |
| Sun Pharmaceutical Industries MI | - | 0 | - | - |
| Sun Pharmaceutical Industries, Inc. NJ | Manufacturing | 3 | $111,726 | - |
| Sun Products Corporation MD | - | 0 | - | - |
| Sun Products Corporation TN | - | 0 | - | - |
| Sun Products Corporation TX | - | 0 | - | - |
| Sun Radia Inc VA | Professional & Technical Services | 1 | $105,747 | - |
| Sun Rich Fresh Foods (PA) Inc. PA | - | 0 | - | - |
| Sun River Health, Inc. NY | Healthcare & Social Assistance | 4 | $151,463 | A |
