| Suddath FL | Transportation & Warehousing | 0 | - | A |
| Suddenlink Communications AZ | - | 0 | - | - |
| Sudenga Industries IA | Manufacturing | 0 | - | F |
| Sudhi Infomatics INC OH | Professional & Technical Services | 6 | $107,627 | - |
| Sudhko INC NJ | Professional & Technical Services | 1 | $104,000 | - |
| Sudsies, Inc. FL | Other Services | 0 | - | F |
| SUEZ Water Indiana IN | - | 0 | - | - |
| Suez WTS USA Inc. PA | Construction | 1 | $150,000 | - |
| Suffield Academy CT | - | 2 | $54,550 | - |
| Suffolk Bus Corporation NY | Transportation & Warehousing | 0 | - | D |
| Suffolk Construction Company, Inc. MA | Construction | 17 | $120,000 | A |
| Suffolk County National Bank (merger of SCNB into People's United Bank N.A.) NY | - | 0 | - | - |
| Suffolk Transportation Service Inc NY | Transportation & Warehousing | 0 | - | B |
| Suffolk Transportation Service, Inc./Suffolk Bus Corp. NY | - | 0 | - | - |
| Suffolk Transportation Service, Inc./TERRAFINA Bus Corp. NY | - | 0 | - | - |
| Suffolk University MA | Educational Services | 6 | $73,750 | - |
| Sugar Bakers Gift Shop NE | - | 0 | - | - |
| Sugar Bowl Bakery GA | Manufacturing | 0 | - | D |
| Sugar Bowl Corporation CA | Accommodation & Food Services | 0 | - | F |
| Sugar Cane Growers Cooperative of Florida FL | Manufacturing | 0 | - | D |
| Sugar Creek Packing Co. IN | Manufacturing | 0 | - | D |
| Sugar Creek Packing Co. KS | Manufacturing | 0 | - | C |
| Sugar Creek Packing Co. OH | - | 1 | $137,342 | - |
| Sugar Creek Packing Company OH | Manufacturing | 0 | - | B |
| Sugar Foods Corporation CA | Manufacturing | 0 | - | F |
| Sugar Foods Corporation GA | Manufacturing | 0 | - | F |
| Sugar Foods LLC CA | - | 1 | $140,000 | - |
| Sugar Hill Assisted Living MA | Healthcare & Social Assistance | 0 | - | F |
| Sugar Mountain NY | Manufacturing | 0 | - | F |
| Sugar Mountain WA | Accommodation & Food Services | 0 | - | C |
| Sugar River Family Dental PLLC NH | Healthcare & Social Assistance | 2 | $214,500 | - |
| Sugarbush Mountain Resort Inc. VT | Accommodation & Food Services | 1 | $52,728 | F |
| Sugarcane Raw Bar & Grill NV | - | 0 | - | - |
| SUGARCANE Raw Bar Grill FL | - | 0 | - | - |
| SUGARCANE raw bar grill NY | - | 0 | - | - |
| SugarCreek Packing OH | Manufacturing | 0 | - | A |
| SugarCRM Inc. CO | Professional & Technical Services | 2 | $209,206 | - |
| Sugarpine Engineering Inc. CA | - | 1 | $79,810 | - |
| Sugartown Worldwide LLC PA | - | 1 | $153,358 | - |
| Sugatu Consulting LLC DC | Professional & Technical Services | 1 | $145,600 | - |
| Sughrue Mion, PLLC DC | Professional & Technical Services | 2 | $138,750 | - |
| Suisan Company, Limited HI | Wholesale Trade | 0 | - | F |
| Suit Supply AZ | - | 0 | - | - |
| Suit Supply (USA) WA | - | 0 | - | - |
| Suit Supply (USA), Inc CA | - | 0 | - | - |
| Suit Supply (USA), Inc IL | - | 0 | - | - |
| Suit Supply (USA), Inc. FL | - | 0 | - | - |
| Suit Supply (USA), Inc. NY | - | 0 | - | - |
| Suit Supply (USA), Inc. PA | - | 0 | - | - |
| Suit Supply (USA), Inc. (Long Island) NY | - | 0 | - | - |
