| Sunset Tower Hotel CA | - | 0 | - | - |
| Sunsetter Products, LP MA | - | 0 | - | - |
| SunShare Company Holdings, LLC CO | - | 2 | $154,710 | - |
| Sunshare LLC CO | - | 1 | $154,710 | - |
| Sunshine Ace Hardware FL | Retail Trade | 0 | - | D |
| Sunshine Behavioral Health Services, Inc CA | Healthcare & Social Assistance | 1 | $332,800 | - |
| Sunshine Bouquet Company FL | Wholesale Trade | 0 | - | B |
| Sunshine Circuits USA LLC TX | Wholesale Trade | 1 | $80,000 | - |
| Sunshine Cleaning Systems NC | - | 0 | - | - |
| Sunshine Cleaning Systems, Inc FL | - | 0 | - | - |
| Sunshine Construction CA | Construction | 0 | - | - |
| Sunshine Dairy OR | - | 0 | - | - |
| Sunshine Developmental School, Inc. NY | Educational Services | 1 | $145,600 | - |
| Sunshine Electronic Display Corp MO | Manufacturing | 0 | - | F |
| Sunshine Fitness Management dba Planet Fitness COVID 19 NC | - | 0 | - | - |
| Sunshine Fitness Management dba Planet Fitness COVID19 NC | - | 0 | - | - |
| Sunshine Fitness Management, LLC FL | - | 0 | - | - |
| Sunshine Fitness Management, LLC Planet Fitness FL | - | 0 | - | - |
| Sunshine Fitness Mgmt dba Planet Fitness SC | - | 0 | - | - |
| Sunshine Health Facilities Inc. WA | Healthcare & Social Assistance | 0 | - | F |
| Sunshine HealthCare, Inc. MS | Healthcare & Social Assistance | 0 | - | F |
| Sunshine Homecare Services Corp. NY | - | 1 | $88,941 | - |
| Sunshine Homes, Inc AL | Manufacturing | 0 | - | F |
| Sunshine Mills Inc. MS | Manufacturing | 0 | - | C |
| Sunshine Mills Inc. VA | Manufacturing | 0 | - | C |
| Sunshine Mills, Inc. AL | Manufacturing | 1 | $86,278 | D |
| Sunshine Minting Inc ID | Manufacturing | 0 | - | F |
| Sunshine Minting Inc NV | Manufacturing | 0 | - | F |
| Sunshine Products, Inc. CA | Information & Media | 3 | $186,000 | - |
| Sunshine Raisin Corporation CA | - | 1 | $150,000 | - |
| Sunshine Retirement Living CA | Healthcare & Social Assistance | 0 | - | F |
| SunShine Technologies Inc OH | - | 2 | $112,923 | - |
| Sunshine Technology Solutions Corp. FL | Professional & Technical Services | 1 | $96,034 | - |
| Sunshine Terrace Foundation UT | Healthcare & Social Assistance | 0 | - | F |
| Sunsoft Services Inc. NJ | Professional & Technical Services | 22 | $80,000 | - |
| Sunsoft Solutions Inc. GA | - | 1 | $85,280 | - |
| SunSoft Technologies, Inc. MI | - | 2 | $103,313 | - |
| SunSouth, LLC AL | Wholesale Trade | 0 | - | A |
| SunSouth, LLC GA | Wholesale Trade | 0 | - | A |
| Sunspring America LLC DBA H-H tube MI | Manufacturing | 0 | - | F |
| Sunstar Americas, Inc. IL | Manufacturing | 0 | - | D |
| Sunstate Equipment Co., LLC AZ | Real Estate | 2 | $338,180 | - |
| Sunstone CA | Accommodation & Food Services | 0 | - | F |
| Sunstone Hawaii 3-0 Lessee, Inc HI | Accommodation & Food Services | 0 | - | - |
| Sunstone Hotel Properties CA | - | 0 | - | - |
| SunStream Hotels & Resorts Bellasera Resort FL | - | 0 | - | - |
| SunStream Hotels & Resorts DiamondHead Beach Resort FL | - | 0 | - | - |
| SunStream Hotels & Resorts GullWing Beach Resort FL | - | 0 | - | - |
| SunStream Hotels & Resorts Park Shore Resort FL | - | 0 | - | - |
| SunStream Hotels & Resorts Pointe Estero Beach Resort FL | - | 0 | - | - |
