| San Manuel Band of Mission Indians CA | - | 0 | - | - |
| San Manuel Casino CA | - | 0 | - | - |
| San Marcos Hays County EMS TX | Healthcare & Social Assistance | 0 | - | F |
| San Mateo - Foster City School District CA | Educational Services | 1 | $68,577 | - |
| San Mateo Construction NY | - | 0 | - | - |
| San Mateo County Health CA | Public Administration | 1 | $106,870 | - |
| San Mateo County Office of Education CA | Educational Services | 0 | - | F |
| San Mateo Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 1 | $109,907 | - |
| San Mateo Marriott CA | Accommodation & Food Services | 0 | - | F |
| San Miguel Produce, Inc. CA | - | 0 | - | - |
| San Miguel Villa CA | Healthcare & Social Assistance | 0 | - | F |
| San Pasqual Valley Unified School District CA | Transportation & Warehousing | 0 | - | - |
| San Ramon Reg. Med. Ctr. Management INC CA | Healthcare & Social Assistance | 0 | - | F |
| San Ramon Valley Unified School District CA | Transportation & Warehousing | 0 | - | F |
| San Roku LLC NY | Accommodation & Food Services | 1 | $130,000 | - |
| San Solutions INC VA | Professional & Technical Services | 2 | $100,995 | - |
| San Ysidro Health CA | - | 0 | - | - |
| Sana Biotechnology, Inc. WA | Professional & Technical Services | 2 | $265,658 | - |
| Sana Health, Inc MI | Healthcare & Social Assistance | 1 | $92,061 | - |
| Sana Labs Inc. NY | Professional & Technical Services | 2 | $138,000 | - |
| Sana Labs Inc. OR | Professional & Technical Services | 2 | $176,000 | - |
| Sanara MedTech Inc TX | Wholesale Trade | 1 | $200,000 | A |
| Sanaria, Inc. MD | Professional & Technical Services | 1 | $130,987 | - |
| Sanav Technologies LLC IA | Professional & Technical Services | 7 | $105,421 | - |
| Sanborn Mfg. MN | Manufacturing | 0 | - | F |
| Sanborn, Head & Associates, Inc. NH | Professional & Technical Services | 1 | $78,000 | - |
| Sanchietti Farming Inc CA | Agriculture & Forestry | 0 | - | F |
| Sanco Enterprises MN | Manufacturing | 0 | - | F |
| Sanctuary Camelback AZ | - | 0 | - | - |
| Sanctuary Camelback Mountain AZ | Accommodation & Food Services | 0 | - | F |
| Sanctuary for Families Inc. NY | Healthcare & Social Assistance | 2 | $74,981 | - |
| Sanctuary Medicinals MA | Agriculture & Forestry | 0 | - | C |
| Sanctus LLC MI | Professional & Technical Services | 1 | $95,000 | - |
| Sand Dollar Express NJ | Transportation & Warehousing | 0 | - | F |
| Sand Hill Dairy NV | - | 0 | - | - |
| Sand Key Associates Limited Partnership dba Sheraton Sand Key Resort FL | - | 0 | - | - |
| Sand Mountain Electric Cooperative AL | Utilities | 0 | - | F |
| Sand Valley LLC WI | Accommodation & Food Services | 0 | - | F |
| Sandberg Furniture Manufacturing Co., Inc. CA | - | 0 | - | - |
| Sandbox Digital CA | Professional & Technical Services | 1 | $137,093 | - |
| Sandbox Entertainment Group, LLC TN | Arts & Entertainment | 1 | $175,000 | - |
| Sandbox Inc. CA | Professional & Technical Services | 1 | $115,939 | - |
| Sandbox Networks INC. MA | Educational Services | 1 | $137,700 | - |
| Sandbox Pacific Group Limited Co. TX | - | 1 | $90,000 | - |
| Sande LLC UT | Retail Trade | 1 | $131,934 | - |
| Sanden International TX | Manufacturing | 0 | - | C |
| Sanden International (U.SA.), Inc. TX | Wholesale Trade | 1 | $115,000 | - |
| Sanderling Resort NC | Accommodation & Food Services | 0 | - | F |
| Sanderling Resort - COVID19 NC | - | 0 | - | - |
| Sanders Lead Company AL | Manufacturing | 0 | - | F |
