| Samuel August Logistics LLC PA | Transportation & Warehousing | 0 | - | F |
| Samuel Merritt University CA | Educational Services | 1 | $113,526 | - |
| Samuel Pressure Vessel Group VA | Manufacturing | 0 | - | C |
| Samuel Pressure Vessel Group WI | Manufacturing | 0 | - | D |
| Samuel Son and Co. OH | Manufacturing | 0 | - | F |
| Samuel T. Freeman & Company, Inc. PA | Arts & Entertainment | 1 | $100,000 | - |
| Samuel U. Rodgers Health Center MO | Healthcare & Social Assistance | 1 | $100,000 | - |
| Samuel, Son & Co. (USA) Inc. AZ | Manufacturing | 0 | - | D |
| Samuels and Son Seafood CO INC PA | Manufacturing | 0 | - | F |
| Samuels Transport Service, Inc TX | Transportation & Warehousing | 0 | - | F |
| Samurai Inc. FL | - | 0 | - | - |
| Samurai Infotech LLC GA | Professional & Technical Services | 1 | $106,500 | - |
| Samurai, Inc. OH | - | 0 | - | - |
| Samy's Drug Store WA | - | 1 | $133,120 | - |
| Sam’s Club AK | - | 0 | - | - |
| San Antonio Aquatica TX | Arts & Entertainment | 0 | - | F |
| San Antonio Christian Dental Clinic Inc TX | Healthcare & Social Assistance | 1 | $93,392 | - |
| San Antonio Christian School TX | - | 2 | $88,875 | - |
| San Antonio Food Bank TX | Healthcare & Social Assistance | 0 | - | F |
| San Antonio Lighthouse for the Blind TX | Manufacturing | 0 | - | D |
| San Antonio Post Acute CA | Healthcare & Social Assistance | 0 | - | - |
| San Antonio Regional Hospital CA | Healthcare & Social Assistance | 2 | $66,050 | F |
| San Antonio Residence and Rehabilitation Center TX | Healthcare & Social Assistance | 0 | - | - |
| San Antonio Shoe Inc. TX | Manufacturing | 1 | $202,150 | - |
| San Antonio Sports TX | Educational Services | 1 | $47,840 | - |
| San Antonio Spurs, L.L.C. TX | Arts & Entertainment | 2 | $120,500 | F |
| San Antonio Zoological Society TX | Arts & Entertainment | 0 | - | D |
| San Benito Health Foundation CA | Healthcare & Social Assistance | 4 | $146,000 | - |
| San Benito Home Health Care Agency CA | - | 0 | - | - |
| San Bruno CityNet Services CA | - | 0 | - | - |
| San Carlos Apache Healthcare Corporation AZ | Healthcare & Social Assistance | 0 | - | F |
| San Carlos Apache Tribal Gaming Enterprise AZ | Accommodation & Food Services | 0 | - | A |
| San Carlos Elms CA | Healthcare & Social Assistance | 0 | - | F |
| San Carlos Hotel NY | - | 0 | - | - |
| San Carlos Unified School District 20 AZ | Educational Services | 4 | $56,000 | - |
| San Carlos Vet Care Inc. CA | Professional & Technical Services | 1 | $180,000 | - |
| San Diego Applied Behavior Analysis CA | Healthcare & Social Assistance | 1 | $52,000 | - |
| San Diego Ballpark Hotel LLC CA | Accommodation & Food Services | 0 | - | F |
| San Diego Biomedical Research Institute CA | Professional & Technical Services | 2 | $75,800 | - |
| San Diego Blood Bank CA | - | 0 | - | - |
| San Diego Bread Company CA | - | 0 | - | - |
| San Diego Center for Children CA | Healthcare & Social Assistance | 0 | - | F |
| San Diego Chrysler Dodge Jeep CA | - | 0 | - | - |
| San Diego Chrysler Dodge Jeep Ram CA | - | 0 | - | - |
| San Diego Coaster Company LP CA | - | 0 | - | - |
| San Diego Convention Center Corporation CA | Administrative & Waste Services | 0 | - | F |
| San Diego County Superior Court CA | Public Administration | 0 | - | A |
| San Diego Farms LLC CA | Agriculture & Forestry | 0 | - | F |
| San Diego Fertility Center CA | - | 0 | - | - |
| San Diego Gaming Ventures, LLC CA | - | 0 | - | - |
