| Sumeru Technologies LLC IL | Professional & Technical Services | 10 | $106,320 | - |
| Sumiao Xiang Restaurant, LLC MA | Accommodation & Food Services | 1 | $66,560 | - |
| Sumida America Inc. MI | - | 1 | $80,000 | - |
| SumiRiko Tennessee TN | Manufacturing | 0 | - | B |
| Sumit Construction Co Inc IL | Professional & Technical Services | 3 | $103,760 | - |
| Sumitomo (SHI) Cryogenics of America, Inc. PA | Manufacturing | 1 | $85,000 | D |
| Sumitomo Bakelite North America Inc. CT | Manufacturing | 0 | - | F |
| Sumitomo Biorational Company LLC CA | - | 1 | $156,998 | - |
| Sumitomo Electric U.S.A Holdings, Inc. NY | - | 2 | $73,200 | - |
| Sumitomo Electric Wiring Systems TX | Transportation & Warehousing | 0 | - | A |
| Sumitomo Electric Wiring Systems Edmonton Plant 4 KY | - | 0 | - | - |
| Sumitomo Electric Wiring Systems, Inc. KY | Manufacturing | 2 | $79,373 | F |
| Sumitomo Machi Corp of America VA | Manufacturing | 0 | - | F |
| Sumitomo Machinery Corporation of America VA | Wholesale Trade | 1 | $112,000 | - |
| Sumitomo Mitsui Banking Corporation GA | - | 0 | - | - |
| Sumitomo Mitsui Banking Corporation NY | Finance & Insurance | 89 | $146,058 | - |
| Sumitomo Mitsui Construction CO., LTD. GU | Construction | 14 | $53,622 | - |
| Sumitomo Mitsui Trust Bank (U.S.A.) Limited NJ | - | 1 | $160,000 | - |
| Sumitomo Pharma America Holdings, Inc./Sunovian Pharmaceuticals, Inc. MA | - | 0 | - | - |
| Sumitomo Pharma America, Inc. MA | Professional & Technical Services | 11 | $169,790 | A |
| Sumitomo Pharma America, Inc. (SMPA) MA | - | 0 | - | - |
| Sumitomo Pharma Oncology, Inc. MA | - | 0 | - | - |
| Sumitomo Riko America, Inc. MI | Manufacturing | 1 | $85,760 | - |
| Sumitomo Rubber NY | Manufacturing | 0 | - | F |
| Sumitomo Rubber North America Inc. CA | Wholesale Trade | 0 | - | C |
| Summa Franchise Consulting AZ | Professional & Technical Services | 1 | $95,000 | - |
| Summa Health OH | Healthcare & Social Assistance | 0 | - | B |
| Summa Health System OH | - | 1 | $154,773 | - |
| Summa Home Health and Hospice LLC OH | Healthcare & Social Assistance | 0 | - | F |
| Summa Management Services Organization, Inc. OH | Finance & Insurance | 2 | $222,768 | - |
| Summa Physicians, Inc. OH | Healthcare & Social Assistance | 2 | $279,322 | - |
| Summation Technologies, Inc WA | Information & Media | 1 | $240,000 | - |
| Summer Breeze Senior Living GA | Healthcare & Social Assistance | 0 | - | F |
| Summer Classics AL | Retail Trade | 0 | - | B |
| Summer Commons ME | Healthcare & Social Assistance | 0 | - | F |
| Summer Robotics, Inc. CA | Professional & Technical Services | 1 | $200,000 | - |
| Summer Soles LLC TX | Wholesale Trade | 1 | $95,000 | - |
| SummerBio LLC CA | - | 0 | - | - |
| Summerdale Productions, Inc. NY | - | 0 | - | - |
| Summerfield Senior Living CA | Healthcare & Social Assistance | 0 | - | - |
| Summerford Pallet Company AL | Manufacturing | 0 | - | F |
| Summerford Pallet Company MS | Manufacturing | 0 | - | F |
| Summerhill Landscapes, Inc. NY | Administrative & Waste Services | 2 | $102,500 | - |
| Summers Plumbing Heating & Cooling IN | Construction | 0 | - | D |
| Summers Taylor Inc. TN | Construction | 0 | - | F |
| Summerset Marine Construction, LLC WI | Construction | 0 | - | F |
| Summertown Metals, LLC TN | Manufacturing | 0 | - | F |
| Summerwood Corporation PA | Accommodation & Food Services | 2 | $73,143 | - |
| Summit Academy Inc. UT | - | 1 | $68,706 | - |
| Summit Air & Electric, LLC NC | Construction | 0 | - | F |
