| Sun River Services NC | Manufacturing | 0 | - | D |
| Sun State Cardiology, PC AZ | Healthcare & Social Assistance | 1 | $350,766 | - |
| Sun Taiyang Co., Ltd NJ | Wholesale Trade | 2 | $78,333 | - |
| Sun Technologies, Inc. GA | Professional & Technical Services | 1 | $104,000 | - |
| Sun Terminals, Inc. FL | Transportation & Warehousing | 0 | - | C |
| Sun Terrace Hermiston OR | Healthcare & Social Assistance | 0 | - | - |
| Sun Tribe Solar, LLC VA | Utilities | 1 | $133,250 | - |
| Sun Valley Bronze, Inc. ID | Manufacturing | 0 | - | F |
| Sun Valley Company ID | Accommodation & Food Services | 0 | - | F |
| Sun Valley Packing CA | Agriculture & Forestry | 0 | - | D |
| Sun Valley Raisins INC CA | Wholesale Trade | 0 | - | F |
| Sun Windows, Inc. KY | Manufacturing | 0 | - | F |
| Sun World Inernational, LLC CA | - | 0 | - | - |
| Sun World International, LLC CA | - | 0 | - | - |
| Sun-IT Solutions Inc. FL | Professional & Technical Services | 9 | $103,443 | - |
| Sun-Pac Manufacturing, INC FL | Manufacturing | 0 | - | F |
| Sunar Tech Solutions INC TX | Professional & Technical Services | 5 | $95,435 | - |
| Sunation Solar Systems NY | Construction | 0 | - | F |
| Sunbasket CA | Manufacturing | 0 | - | F |
| Sunbasket NJ | Manufacturing | 0 | - | F |
| Sunbeam Products Inc. OH | - | 0 | - | - |
| Sunbelt Forest Products CORPORATION AL | Manufacturing | 0 | - | F |
| Sunbelt Forest Products CORPORATION FL | Manufacturing | 0 | - | D |
| Sunbelt Forest Products CORPORATION PA | Manufacturing | 0 | - | F |
| SunBelt Furniture Xpress, Inc NC | Transportation & Warehousing | 0 | - | F |
| Sunbelt Rentals, Inc. SC | Real Estate | 6 | $114,676 | - |
| Sunbelt Vacuum Service, Inc. TX | Construction | 0 | - | F |
| Sunbit, Inc. CA | Finance & Insurance | 2 | $170,000 | - |
| SunBridge Braswell Enterprise, LLC CA | Healthcare & Social Assistance | 0 | - | F |
| SunBridge Carmichael Rehabilitation Center, CA | - | 0 | - | - |
| Sunbridge Healthcare, LLC Columbia Crest Center WA | Healthcare & Social Assistance | 0 | - | F |
| SunBridge Paradise Rehabilitation Center, CA | - | 0 | - | - |
| Suncast Corporation IL | Manufacturing | 0 | - | A |
| Suncoast Beverage Sales FL | Wholesale Trade | 0 | - | D |
| Suncoast Hotel & Casino NV | - | 0 | - | - |
| Suncoast Structural Glazing, Inc. GA | Construction | 0 | - | B |
| SunCoke Energy VA | Utilities | 0 | - | C |
| SunCoke Energy Inc. OH | Manufacturing | 0 | - | D |
| SunCoke Energy, Inc. (Jewell Coal Mine) VA | - | 0 | - | - |
| Suncor Energy (U.S.A.) Inc. CO | Manufacturing | 1 | $125,000 | - |
| Suncor Stainless, Inc. MA | Manufacturing | 0 | - | F |
| Suncrest Nurseries Inc. CA | Agriculture & Forestry | 0 | - | F |
| Sundance Berry Farms, LLC CA | Agriculture & Forestry | 0 | - | C |
| Sundance Helicopters, Inc. NV | - | 0 | - | - |
| Sundance Holdings UT | - | 0 | - | - |
| Sundance Holdings Group, LLC CA | - | 0 | - | - |
| Sundance Holdings LLC CA | - | 0 | - | - |
| Sundance Institute UT | Arts & Entertainment | 0 | - | C |
| Sundance Spas, Inc. CA | Transportation & Warehousing | 0 | - | A |
| Sundaram Clayton LLC SC | Manufacturing | 0 | - | F |
