| SKS Training Inc. FL | Educational Services | 0 | — | A |
| SKT America, Inc. GA | Manufacturing | 1 | $90,000 | — |
| SKT Technologies Inc. NY | Wholesale Trade | 2 | $77,750 | — |
| Skull canyon eco experience CA | Arts & Entertainment | 0 | — | A |
| Skullcandy UT | Manufacturing | 0 | — | C |
| SKULogic, Inc. GA | Professional & Technical Services | 1 | $111,300 | — |
| Skutt Ceramic Products OR | Manufacturing | 0 | — | F |
| Skwid Inc. CA | Professional & Technical Services | 2 | $195,000 | — |
| Sky Aerospace Products CA | — | 0 | — | — |
| Sky Associates DBA Arlington Hotel AR | Accommodation & Food Services | 0 | — | F |
| Sky Auto Mall, LLC IA | — | 0 | — | — |
| Sky Aviation Corporation WY | Transportation & Warehousing | 0 | — | F |
| Sky Can Ltd ND | Transportation & Warehousing | 0 | — | F |
| Sky Chefs MI | — | 0 | — | — |
| Sky Chefs Inc. CA | — | 0 | — | — |
| Sky Chefs Inc. NY | — | 0 | — | — |
| Sky Chefs Inc. VA | — | 0 | — | — |
| Sky Chefs' Customer Service Center CA | — | 0 | — | — |
| Sky Chefs, Inc WA | — | 0 | — | — |
| Sky Chefs, Inc. FL | — | 0 | — | — |
| Sky Chefs, Inc. IL | — | 0 | — | — |
| Sky Chefs, Inc. MA | — | 0 | — | — |
| Sky Chefs, Inc. NV | — | 0 | — | — |
| Sky Chefs, Inc. (Customer Service Center) NY | — | 0 | — | — |
| Sky Chefs, Inc. (Customer Service Centers) NY | — | 0 | — | — |
| Sky Chefs, Inc. d/b/a LSG Sky Chefs CA | — | 0 | — | — |
| Sky Chefs, Inc., Customer Service Center FL | — | 0 | — | — |
| Sky Chefs, LLC TX | Accommodation & Food Services | 1 | $150,000 | — |
| Sky Chevrolet, LLC IA | — | 0 | — | — |
| Sky Climber Staffing Solutions, LLC OH | Construction | 0 | — | F |
| Sky Climber Wind Solutions, LLC OH | Construction | 0 | — | A |
| Sky Climber, LLC OH | Manufacturing | 0 | — | C |
| SKY EDGE SYSTEMS LLC NJ | Professional & Technical Services | 3 | $103,210 | — |
| Sky Electrical Contractors LLC, Roger Miller AL | Construction | 0 | — | A |
| Sky Flight 436, LLC. FL | Transportation & Warehousing | 2 | $120,000 | — |
| Sky Garden Centers Inc WA | Retail Trade | 0 | — | F |
| Sky Heating & Air Conditioning, LLC OR | Construction | 0 | — | D |
| Sky High Crane & Rigging Inc AZ | — | 0 | — | — |
| Sky Hotel 39 Degrees CO | — | 0 | — | — |
| Sky Hotel 39 Degrees Recinds Layoffs from 2/5/16 WARN CO | — | 0 | — | — |
| Sky HVAC, LLC. NC | Construction | 0 | — | A |
| Sky I.T. Group, LLC NY | Professional & Technical Services | 1 | $153,000 | — |
| Sky Lakes Medical Center OR | Healthcare & Social Assistance | 1 | $330,400 | D |
| Sky Lease Cargo FL | — | 0 | — | — |
| Sky Lease I, Inc. FL | Transportation & Warehousing | 1 | $253,365 | — |
| Sky Light Roofing, Inc FL | Construction | 0 | — | A |
| Sky Markets Inc. PA | Retail Trade | 0 | — | F |
| SKY OXYGEN OH | Wholesale Trade | 0 | — | F |
| Sky Oxygen PA | Wholesale Trade | 0 | — | D |
| SKY PARTNERS LLC TX | Professional & Technical Services | 1 | $66,706 | — |
