| Sturgis Molded Products MI | Manufacturing | 0 | - | F |
| Sturm Foods Inc. WI | Manufacturing | 0 | - | A |
| Sturm Heating & Air Conditioning, LLC WA | Construction | 0 | - | F |
| Sturm Ruger & Co. Inc. NC | Manufacturing | 0 | - | C |
| Sturm Ruger and Company, Inc. AZ | Manufacturing | 0 | - | F |
| Sturm, Ruger & Co. NH | Manufacturing | 0 | - | F |
| Sturrock and Robson USA Services, Inc. TX | Manufacturing | 1 | $280,000 | - |
| Stutz Packing CA | Manufacturing | 0 | - | F |
| Stuut, Inc. NY | - | 2 | $200,000 | - |
| STV Construction Inc. PA | Professional & Technical Services | 23 | $89,856 | - |
| STV Incorporated PA | Professional & Technical Services | 77 | $88,005 | - |
| STVT-AAI Education, Inc TX | Educational Services | 1 | $82,243 | - |
| STX Beef TX | Manufacturing | 0 | - | C |
| STX Beef Company LLC TX | - | 1 | $125,000 | - |
| Style Arcade, INC NY | - | 1 | $73,000 | - |
| Style Concept Studio DC | Other Services | 1 | $75,000 | - |
| Style Crest Enterprises, Inc. OH | Wholesale Trade | 0 | - | D |
| Style Link Logistics LLC CA | Professional & Technical Services | 9 | $99,000 | - |
| Stylenations, Inc TX | Wholesale Trade | 1 | $75,000 | - |
| StyleOnSlopes LLC WA | - | 1 | $91,520 | - |
| StyleSeat, Inc. CA | - | 4 | $222,500 | - |
| Stylex Inc. NJ | Manufacturing | 0 | - | F |
| Stylmark, Inc. MN | Manufacturing | 0 | - | F |
| Stytch, Inc. CA | Information & Media | 1 | $187,574 | - |
| Styx Logistics NV | Transportation & Warehousing | 0 | - | F |
| Su Escuela Language Academy LLC MA | Educational Services | 41 | $43,000 | - |
| Su-Mo Builders, Inc. HI | Construction | 2 | $115,000 | A |
| Su_Dan Corporation MI | - | 0 | - | - |
| Suave Brands Company, LLC NJ | - | 1 | $135,000 | - |
| Sub Acute Rehabilitation Center at Kearny, LLC DBA Alaris Health at Belgrove NJ | Healthcare & Social Assistance | 0 | - | F |
| Sub-Zero Group Inc AZ | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 2 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 3 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 4 WI | - | 0 | - | - |
| Sub-Zero Group, Inc. AZ | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | - | 0 | - | - |
| Sub-Zero Group, Inc. - Revision 1 WI | - | 0 | - | - |
| Subaru of America, Inc. NJ | Wholesale Trade | 4 | $93,310 | A |
| Subaru of America, Inc. OR | Wholesale Trade | 0 | - | F |
| Subaru of Indiana Automotive Inc. IN | Manufacturing | 2 | $140,154 | F |
| Subaru of Pembroke Pines FL | - | 0 | - | - |
| SubCom Cable Systems, LLC NH | Manufacturing | 0 | - | F |
| SubCom LLC NJ | Professional & Technical Services | 3 | $150,000 | A |
| Subconscious Systems Technologies, Inc. MA | - | 1 | $124,800 | - |
| Subfloor Systems, Inc. TX | Construction | 0 | - | F |
| Subiaco Academy AR | Educational Services | 1 | $35,464 | - |
| Sublette Center WY | Healthcare & Social Assistance | 0 | - | - |
| Sublime Machining, LLC CA | - | 0 | - | - |
| Sublime Wireless Inc NJ | Professional & Technical Services | 1 | $106,080 | - |
