| Superior Linen Service OK | Other Services | 0 | - | C |
| Superior Linen Service, Inc WA | - | 0 | - | - |
| Superior Lithographics, Inc CA | Manufacturing | 0 | - | F |
| Superior Materials MI | Manufacturing | 0 | - | F |
| Superior Mechanical Services, Inc MD | Construction | 0 | - | F |
| Superior Mechanical Tennessee Valley Company TN | Construction | 0 | - | B |
| Superior Metal Technologies IN | Manufacturing | 0 | - | F |
| Superior Paving CORPORATION VA | Manufacturing | 2 | $113,831 | D |
| Superior Plastic Products PA | Manufacturing | 0 | - | F |
| Superior Plastics Extrusion Co. Inc. CT | Manufacturing | 0 | - | F |
| Superior Plus Energy Services ME | Retail Trade | 0 | - | F |
| Superior Plus Energy Services PA | Retail Trade | 0 | - | C |
| Superior Roll Forming LLC OH | Manufacturing | 0 | - | F |
| Superior Sheds, Inc. FL | Manufacturing | 0 | - | F |
| Superior Silica Sands WI | - | 0 | - | - |
| Superior Silica Sands-Arland Facility WI | - | 0 | - | - |
| Superior Silica Sands-CRM Facility WI | - | 0 | - | - |
| Superior Silica Sands-FLS Facility WI | - | 0 | - | - |
| Superior Steel and Ironworkers WA | Construction | 1 | $83,221 | - |
| Superior Studio Specialties CA | - | 0 | - | - |
| Superior Support Resources, Inc dba SSR Total IT WI | Professional & Technical Services | 1 | $130,000 | - |
| Superior Technical Resources, Inc. AZ | - | 0 | - | - |
| Superior Technology Group LLC IL | Professional & Technical Services | 1 | $64,000 | - |
| Superior Tire & Rubber Corp. PA | Manufacturing | 0 | - | F |
| Superior Tire Service, Inc. WA | - | 0 | - | - |
| Superior Trim Holdings, Ltd OH | Accommodation & Food Services | 0 | - | F |
| Superior Trim Holdings, Ltd TN | Manufacturing | 0 | - | D |
| Superior Truck Lines, Inc. CA | Transportation & Warehousing | 0 | - | D |
| Superior Tube Products, Inc IA | - | 0 | - | - |
| Superior Unified School District AZ | Educational Services | 2 | $53,962 | - |
| Superior Vision Benefit Management, Inc. NY | Finance & Insurance | 2 | $106,306 | - |
| Superior Wall Systems, Inc. CA | Construction | 0 | - | F |
| Superior Walls Systems LLC NC | Construction | 0 | - | F |
| Superior West Laundry, LLC IL | - | 0 | - | - |
| Superior YMCA WI | - | 0 | - | - |
| Superlative Technologies, Inc. (dba SuprTEK) VA | Professional & Technical Services | 0 | - | A |
| Superlative, INC CA | Professional & Technical Services | 1 | $102,000 | - |
| Superlogix INC NJ | Professional & Technical Services | 1 | $76,100 | - |
| SuperMedia LLC NY | - | 0 | - | - |
| SuperMedia LLC - Irving TX | - | 0 | - | - |
| SuperMedia LLC, a Dex Media, Inc. NY | - | 0 | - | - |
| Supermercados Maximo INC PR | Retail Trade | 0 | - | D |
| SuperMetal Southern SC | - | 0 | - | - |
| Supernal, LLC CA | Manufacturing | 2 | $149,677 | - |
| Supernal, LLC - 1062 CA | - | 0 | - | - |
| Supernal, LLC - 117 CA | - | 0 | - | - |
| Supernal, LLC - 15555 CA | - | 0 | - | - |
| Supernal, LLC - 401 CA | - | 0 | - | - |
| Supernova Lending, LLC IL | Professional & Technical Services | 2 | $100,042 | - |
| SuperOrdinary Corporate LLC CA | Information & Media | 1 | $211,890 | - |
