| Sims Metal - Transportation VA | Wholesale Trade | 0 | — | A |
| SIms Metal - Tulsa OK OK | Wholesale Trade | 0 | — | A |
| Sims Metal Management CA | Wholesale Trade | 0 | — | A |
| SIMS metal management PA | Wholesale Trade | 0 | — | A |
| Sims Metal Management VA | Wholesale Trade | 0 | — | A |
| Sims Municipal Recycling of New York, LLC FL | Administrative & Waste Services | 0 | — | B |
| Sims Municipal Recycling of New York, LLC NJ | Administrative & Waste Services | 0 | — | D |
| Sims Municipal Recycling of New York, LLC NY | Administrative & Waste Services | 0 | — | C |
| Sims Recycling Solutions MD | — | 0 | — | — |
| Sims Recycling Solutions SC | — | 0 | — | — |
| Sims Recycling Solutions TX | — | 0 | — | — |
| Sims Recycling Solutions, Inc (dba Sims Lifecycle Services) IL | Wholesale Trade | 0 | — | A |
| Sims Recycling Solutions, Inc. CA | Administrative & Waste Services | 0 | — | D |
| Sims Recycling Solutions, Inc. (dba Sims Lifecycle Services) IL | Manufacturing | 0 | — | A |
| Sims-Lohman IL | Manufacturing | 0 | — | F |
| Sims-Lohman IN | Manufacturing | 0 | — | C |
| Sims-Lohman OH | Manufacturing | 0 | — | F |
| Sims-Lohman TN | Manufacturing | 0 | — | F |
| Simsbury Inn CT | Accommodation & Food Services | 0 | — | A |
| SimsMetal PA | Wholesale Trade | 0 | — | B |
| Simsmetal East NY | Wholesale Trade | 0 | — | A |
| Simsmetal East PA | Wholesale Trade | 0 | — | A |
| SimsMetal East LLC MD | Wholesale Trade | 0 | — | A |
| SimsMetal LLC MD | Wholesale Trade | 0 | — | B |
| Simssco Industries Inc. CA | Administrative & Waste Services | 0 | — | D |
| SIMTEC Silicone Parts, LLC FL | Manufacturing | 0 | — | D |
| Simtech US LLC NV | Manufacturing | 1 | $100,110 | — |
| Simulab WA | Manufacturing | 0 | — | A |
| SIMULATE, Inc. NY | Manufacturing | 0 | — | A |
| SIMULATIONS PLUS, INC. CA | Professional & Technical Services | 2 | $82,200 | — |
| SIMULATIONS PLUS, INC. NC | Professional & Technical Services | 2 | $92,505 | — |
| SimWell, Inc. DE | Professional & Technical Services | 1 | $88,000 | — |
| Simwon America Corp CA | Manufacturing | 0 | — | F |
| Sin Lee Food Corporation CA | Retail Trade | 0 | — | C |
| Sinacola TX | Construction | 0 | — | D |
| Sinai Akiba Academy/Sinai Temple CA | — | 0 | — | — |
| Sinai Health System IL | Healthcare & Social Assistance | 0 | — | F |
| Sinai Hospital of Baltimore, Inc. MD | Healthcare & Social Assistance | 21 | $150,976 | — |
| Sinai Medical Group IL | Healthcare & Social Assistance | 0 | — | F |
| Sinai Post Acute Nursing and Rehabilitation Center NJ | Healthcare & Social Assistance | 0 | — | A |
| Sinai Residences FL | Healthcare & Social Assistance | 0 | — | F |
| Sinanian Development, Inc. CA | Construction | 2 | $93,790 | A |
| SINARO LOGISTICS LLC GA | Transportation & Warehousing | 0 | — | F |
| SINBON OH OH | Manufacturing | 0 | — | B |
| SINC CONSTRUCTORS CO UT | Construction | 0 | — | F |
| Sincera Technologies, Inc. NH | Professional & Technical Services | 1 | $140,000 | — |
| Sincere Home Decor Inc. CA | Retail Trade | 0 | — | D |
| Sinch America Inc. GA | Information & Media | 1 | $111,821 | — |
| Sinclair & Rush -Carlstadt NJ NJ | Manufacturing | 0 | — | F |
| Sinclair & Rush -Fenton MO | Manufacturing | 0 | — | F |
