| Skyhawk Therapeutics MA | Professional & Technical Services | 0 | — | A |
| SkyHook 2, LLC MI | Transportation & Warehousing | 0 | — | D |
| SKYJACK EQUIPMENT INC IL | Wholesale Trade | 0 | — | D |
| SkyKick, Inc. WA | — | 0 | — | — |
| Skylake Yosemite Camp CA | Accommodation & Food Services | 0 | — | F |
| Skyland Care Center NC | Healthcare & Social Assistance | 0 | — | F |
| Skyland Dist Co NC | Wholesale Trade | 0 | — | D |
| Skyland Grain, LLC KS | Wholesale Trade | 0 | — | C |
| Skyland Grain, LLC TX | Wholesale Trade | 0 | — | B |
| SKYLAND GROUP INC TX | Real Estate | 2 | $81,600 | — |
| Skyland Terrace & Rehabilitation NC | Healthcare & Social Assistance | 0 | — | F |
| Skylark Meats LLC NE | Manufacturing | 0 | — | D |
| SkyLease I, Inc FL | Transportation & Warehousing | 0 | — | C |
| Skyler Design Build, LLC TX | Construction | 0 | — | A |
| Skyler Electric CA | Other Services | 0 | — | A |
| Skyler Info Systems Inc OK | Professional & Technical Services | 3 | $89,537 | — |
| Skylight Gardens Apartments, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Skylight Prime Delivery NJ | Transportation & Warehousing | 0 | — | F |
| Skyline IL | Manufacturing | 0 | — | D |
| Skyline VA | Retail Trade | 0 | — | A |
| Skyline Bear Valley Resort CA | Arts & Entertainment | 0 | — | F |
| Skyline Cabinetry Inc TX | Wholesale Trade | 4 | $96,530 | — |
| Skyline Capital Builders CA | Construction | 0 | — | F |
| Skyline Champion CA | Manufacturing | 0 | — | F |
| Skyline Champion WI | Manufacturing | 0 | — | F |
| Skyline Champion Homes TX | Manufacturing | 0 | — | F |
| Skyline Champion Homes, INC PA | Manufacturing | 0 | — | F |
| Skyline Commercial Interiors, Inc. CA | Construction | 1 | $135,000 | — |
| Skyline Composite MA | Manufacturing | 0 | — | F |
| Skyline Construction IL | Construction | 0 | — | A |
| Skyline Construction & Design, Inc. CA | Construction | 0 | — | A |
| Skyline Construction - Chicago IL | Construction | 0 | — | A |
| Skyline Construction Enterprises, Inc. CA | Construction | 1 | $135,000 | A |
| Skyline Construction Services Inc GA | Construction | 0 | — | A |
| Skyline Construction Services, LLC OR | Construction | 0 | — | A |
| Skyline Corporation VT | — | 0 | — | — |
| Skyline Corporation (Layton Travel Trailers #32) CA | — | 0 | — | — |
| Skyline Dairy, LLC. ID | Agriculture & Forestry | 0 | — | C |
| Skyline Design IL | Manufacturing | 0 | — | C |
| Skyline Displays, LLC FL | Construction | 0 | — | D |
| Skyline Displays, LLC IL | Construction | 0 | — | F |
| Skyline Displays, LLC MN | Manufacturing | 0 | — | F |
| Skyline Displays, LLC NV | Construction | 0 | — | F |
| Skyline Displays, LLC TX | Construction | 0 | — | A |
| Skyline Door & Hardware, Inc. VA | Wholesale Trade | 0 | — | D |
| Skyline Education, Inc. AZ | Educational Services | 1 | $68,229 | — |
| Skyline Electric Company UT | Construction | 0 | — | A |
| Skyline Electrical Services, LLC WA | Construction | 0 | — | A |
| Skyline Engineered Systems CA | — | 0 | — | — |
| Skyline Fall Protection Inc. MI | Manufacturing | 0 | — | A |