| Simpson House PA | Healthcare & Social Assistance | 0 | — | C |
| Simpson Industrial Services LLC TN | Construction | 0 | — | A |
| Simpson Lawn Care, Inc MO | Administrative & Waste Services | 0 | — | A |
| Simpson Logging Inc WA | Agriculture & Forestry | 0 | — | A |
| Simpson Lumber Company WA | — | 0 | — | — |
| Simpson Manufacturing OH | Manufacturing | 0 | — | B |
| Simpson Manufacturing Co., Inc. CA | Manufacturing | 0 | — | F |
| Simpson Memorial Home Inc IA | Healthcare & Social Assistance | 0 | — | F |
| Simpson Performance Products CA | Manufacturing | 0 | — | D |
| Simpson Performance Products NC | Manufacturing | 0 | — | A |
| Simpson Performance Products TX | Manufacturing | 0 | — | C |
| Simpson Senior Services PA | Management of Companies | 0 | — | F |
| Simpson Sheet Metal,Inc. CA | Construction | 0 | — | A |
| Simpson Strong-Tie CT | Transportation & Warehousing | 0 | — | A |
| Simpson Strong-Tie FL | Manufacturing | 0 | — | F |
| Simpson Strong-Tie MD | Transportation & Warehousing | 0 | — | A |
| Simpson Strong-Tie MN | Manufacturing | 0 | — | A |
| Simpson Strong-Tie TN | Manufacturing | 0 | — | C |
| Simpson Strong-Tie TX | Manufacturing | 0 | — | A |
| Simpson Strong-Tie Company Inc. IL | Manufacturing | 0 | — | D |
| Simpson Strong-Tie Company, Inc. CA | Manufacturing | 2 | $103,719 | D |
| Simpson Thacher & Bartlett LLP NY | Professional & Technical Services | 21 | $314,373 | — |
| SIMPSON TREATMENT LLC KY | Healthcare & Social Assistance | 0 | — | A |
| Simpson Trucking & Grading Inc GA | Construction | 0 | — | C |
| Simpson University CA | Educational Services | 2 | $86,980 | — |
| Simpson Unlimited, Inc. VA | Construction | 0 | — | C |
| Sims Alumisource Kentucky KY | Wholesale Trade | 0 | — | A |
| Sims Alumisource Monessen PA | Wholesale Trade | 0 | — | F |
| Sims Bros., Inc. OH | Wholesale Trade | 0 | — | C |
| Sims Crane & Equipment Company FL | Construction | 0 | — | A |
| SIMS CRANE& EQUIPMENT COMPANY FL | Construction | 0 | — | C |
| Sims Electric, Inc. OR | Construction | 0 | — | F |
| Sims Equipment Company FL | Construction | 0 | — | A |
| Sims HD FL | Transportation & Warehousing | 0 | — | A |
| Sims Lifecycle Services AZ | Administrative & Waste Services | 0 | — | A |
| Sims LifeCycle Services Inc CA | Administrative & Waste Services | 0 | — | B |
| Sims Limited CT | Wholesale Trade | 0 | — | A |
| Sims Limited GA | Wholesale Trade | 0 | — | B |
| Sims Limited IL | Wholesale Trade | 0 | — | A |
| Sims Limited IN | Wholesale Trade | 0 | — | A |
| Sims Limited NJ | Wholesale Trade | 0 | — | A |
| Sims Limited OH | Wholesale Trade | 0 | — | A |
| Sims Limited OK | Wholesale Trade | 0 | — | A |
| Sims Limited PA | Wholesale Trade | 0 | — | A |
| Sims Limited RI | Wholesale Trade | 0 | — | A |
| Sims Limited TN | Wholesale Trade | 0 | — | A |
| Sims Limited TX | Wholesale Trade | 0 | — | A |
| Sims Metal CT | Wholesale Trade | 0 | — | A |
| Sims Metal MD | Wholesale Trade | 0 | — | A |
| Sims Metal VA | Wholesale Trade | 0 | — | A |