| SK E&S Americas, Inc. TX | Mining & Extraction | 1 | $72,000 | — |
| SK ECOENGINEERING CO., LTD. GA | Construction | 0 | — | A |
| SK Food Group AZ | Manufacturing | 0 | — | B |
| SK Food Group MS | Manufacturing | 0 | — | B |
| SK Food Group NV | Manufacturing | 0 | — | F |
| SK Food Group OH | Manufacturing | 0 | — | A |
| SK hynix America Inc. (SKHYA) CA | — | 0 | — | — |
| SK hynix memory solutions America inc. CA | Manufacturing | 2 | $208,570 | — |
| SK Hynix NAND Product Solutions Corp CA | Manufacturing | 19 | $136,955 | A |
| SK hynix NAND Product Solutions Corp. dba Solidigm CA | — | 0 | — | — |
| SK International Corporation MI | Professional & Technical Services | 1 | $72,467 | — |
| SK Laboratories CA | Manufacturing | 0 | — | A |
| SK microworks America GA | Manufacturing | 0 | — | A |
| SK PLASTIC MOLDING, INC. WI | Manufacturing | 0 | — | B |
| SK pucore USA Inc. GA | Manufacturing | 0 | — | A |
| SK Rigging Co., Inc. OH | Construction | 0 | — | F |
| sk signet manufacturing texas TX | Manufacturing | 0 | — | F |
| SK Siltron CSS LLC MI | Manufacturing | 0 | — | A |
| SK Stones BB, LLC. FL | Retail Trade | 1 | $92,706 | — |
| SK Tech Inc. OH | Manufacturing | 0 | — | F |
| SK Technologies Inc - DE DE | Professional & Technical Services | 1 | $90,000 | — |
| SK Textile, Inc. CA | — | 0 | — | — |
| SKA Consulting Engineers, Inc. NC | Professional & Technical Services | 1 | $74,000 | — |
| Ska Fabricating CO | Manufacturing | 0 | — | F |
| Ska Fabricating Inc. MI | Manufacturing | 0 | — | A |
| Skaalen Nursing & Rehabilitation Center WI | Healthcare & Social Assistance | 0 | — | F |
| Skadden, Arps, Slate, Meagher & Flom LLP NY | Professional & Technical Services | 14 | $282,857 | — |
| Skag-Way Discount Department Stores, Inc. NE | — | 0 | — | — |
| Skaggs Catholic Center, LLC UT | Educational Services | 1 | $64,560 | — |
| Skaggs Concrete Cutting Inc CA | Construction | 0 | — | A |
| Skaggs Road Boring, Inc. TX | Construction | 0 | — | A |
| Skaggs-Walsh Electrical, Inc NY | Retail Trade | 0 | — | F |
| Skagit Bank WA | — | 0 | — | — |
| Skagit County Holding, LLC WA | Healthcare & Social Assistance | 0 | — | F |
| Skagit Farmers Supply WA | Wholesale Trade | 0 | — | C |
| Skagit Farmers Supply Country Store WA | Retail Trade | 0 | — | F |
| Skagit Horticulture CA | Agriculture & Forestry | 0 | — | D |
| Skagit Horticulture WA | Agriculture & Forestry | 0 | — | F |
| Skagit River Reman WA | Manufacturing | 0 | — | F |
| Skagit River Sawmill WA | Manufacturing | 0 | — | F |
| Skagit River Sawmill Springdale Division WA | Manufacturing | 0 | — | F |
| Skagit Transit WA | Transportation & Warehousing | 0 | — | D |
| Skagit Transportation Inc WA | Transportation & Warehousing | 0 | — | F |
| Skagit Valley College WA | Educational Services | 1 | $60,000 | — |
| Skagit Valley Farm WA | Agriculture & Forestry | 0 | — | D |
| Skalar Pharma LLC PR | Manufacturing | 0 | — | F |
| Skally's Old World Bakery Inc. OH | Manufacturing | 0 | — | C |
| Skamania Lodge- Benchmark Stevenson WA | Accommodation & Food Services | 0 | — | F |
| Skan Electric, LLC NC | Construction | 0 | — | A |
| Skana Aluminum Company WI | Manufacturing | 0 | — | F |
