| Sioux Erosion Control OK | Administrative & Waste Services | 0 | — | D |
| SIOUX FALLS AUTO AUCTION INC SD | Wholesale Trade | 0 | — | D |
| Sioux Falls School District 49-5 SD | Educational Services | 3 | $52,700 | — |
| Sioux Falls Tower Specialist SD | Construction | 0 | — | C |
| Sioux Falls Transit LLC. SD | Transportation & Warehousing | 0 | — | C |
| Sioux Falls Zoo & Aquarium SD | Arts & Entertainment | 0 | — | F |
| Sioux International Inc SD | Retail Trade | 0 | — | B |
| Sioux Nation Ag MN | Wholesale Trade | 0 | — | A |
| Sioux Nation Ag SD | Professional & Technical Services | 0 | — | A |
| Sioux Packing IA | Administrative & Waste Services | 0 | — | A |
| Sioux Steel Company SD | Manufacturing | 0 | — | F |
| SIOUX-PREME PACKING CO. IA | Manufacturing | 0 | — | B |
| SIOUX-PREME PACKING CO. IL | Agriculture & Forestry | 0 | — | F |
| Siouxland Energy Cooperative IA | Manufacturing | 0 | — | F |
| Siouxland Ethanol NE | Manufacturing | 0 | — | A |
| Siouxland Fabricating, Inc IA | Manufacturing | 0 | — | F |
| Siouxland Machine, Inc IA | Manufacturing | 0 | — | F |
| SIP MFG LLC CA | Manufacturing | 0 | — | F |
| SIP OperationsCo, LP NY | Finance & Insurance | 1 | $175,000 | — |
| SIP.US LLC GA | Information & Media | 1 | $81,000 | — |
| Sipapu Ski & Summer Resort NM | Arts & Entertainment | 0 | — | F |
| Sipcam Agro Solutions, LLC MS | Manufacturing | 0 | — | F |
| Sipe's Orchard Home NC | Healthcare & Social Assistance | 0 | — | F |
| SIPHOX INC MA | Manufacturing | 1 | $148,100 | — |
| Sippel Co., Inc. dba Sippel Steel Fab PA | Manufacturing | 0 | — | C |
| Sippel Development Co. Inc. PA | Construction | 0 | — | F |
| SIPTEK GROUP INC OH | Professional & Technical Services | 2 | $108,200 | — |
| Sir Galloway Dry Cleaners Inc. FL | Other Services | 0 | — | F |
| Sir Lines A-Lot MN | Construction | 0 | — | F |
| SIRA Consulting Inc. TX | Professional & Technical Services | 15 | $97,971 | — |
| Sira Naturals, Inc MA | Agriculture & Forestry | 0 | — | D |
| Sira Soft Solutions Inc CA | Professional & Technical Services | 4 | $117,167 | — |
| Sirata Beach Resort and Conference Center FL | — | 0 | — | — |
| SIRCAL Contracting INC. MO | Construction | 0 | — | A |
| Sirco Industries, Inc. IN | Retail Trade | 0 | — | A |
| Sirena Del Mar, LLC DBA BrightStar Care of Santa Barbara CA | Healthcare & Social Assistance | 0 | — | F |
| SirenOpt Inc. CA | Professional & Technical Services | 1 | $110,000 | — |
| Siri and Son Farms, Inc. OR | Agriculture & Forestry | 0 | — | D |
| Siri Consultancy Services, Inc. IA | Professional & Technical Services | 18 | $97,373 | — |
| Siri Data Analytics, LLC. TX | Professional & Technical Services | 5 | $84,032 | — |
| SIRI HEIGHTS LLC NJ | Professional & Technical Services | 1 | $83,533 | — |
| SIRI INFOSOLUTIONS INC. NJ | Professional & Technical Services | 19 | $101,876 | — |
| SIRI PRODUCE JACK, INC. OR | Agriculture & Forestry | 0 | — | A |
| Siri Software Solutions LLC NJ | Professional & Technical Services | 10 | $90,395 | — |
| Siri Technologies LLC IL | Professional & Technical Services | 4 | $1,405,350 | — |
| Sirianni Hardwoods, Inc. NY | Manufacturing | 0 | — | F |
| SIRITECHSOLUTIONS CORP FL | Professional & Technical Services | 1 | $78,000 | — |
| SIRITECHSOLUTIONS CORP SC | Professional & Technical Services | 1 | $78,000 | — |
| SIRITEK INC IL | Professional & Technical Services | 12 | $99,814 | — |
| Sirius - A CDW Company FL | Wholesale Trade | 0 | — | A |