| SLRI SOLUTIONS, LLC TX | Professional & Technical Services | 5 | $1,177,076 | — |
| SLS Brickell Hotel FL | — | 0 | — | — |
| SLS Consultants, LLC TX | Professional & Technical Services | 1 | $150,000 | — |
| SLS Controls Inc NY | Wholesale Trade | 3 | $128,288 | — |
| SLS LUX Brickell Hotel FL | — | 0 | — | — |
| SLS Residential, Inc. NY | — | 0 | — | — |
| SLS Solutions Inc VA | Professional & Technical Services | 8 | $109,452 | — |
| SLS South Beach Employer, LLC FL | — | 0 | — | — |
| SLS South Beach Hotel FL | — | 0 | — | — |
| SLSB LLC IL | Manufacturing | 0 | — | D |
| SLSCO, LTD TX | Construction | 0 | — | A |
| SLT 4143 LLC dba Basecamp Tahoe South CA | Accommodation & Food Services | 0 | — | F |
| SLT Construction Corp MA | Construction | 0 | — | A |
| Slug-A-Bug Inc FL | Administrative & Waste Services | 0 | — | F |
| Slumberland IA | Retail Trade | 0 | — | F |
| Slumberland MN | Retail Trade | 0 | — | C |
| Slumberland MO | Retail Trade | 0 | — | C |
| Slumberland NE | Retail Trade | 0 | — | F |
| Slumberland SD | Retail Trade | 0 | — | F |
| Slumberland WI | Retail Trade | 0 | — | F |
| Slurry Pavers, Inc. VA | Construction | 0 | — | F |
| Slusarski Excavating and Paving Inc. MI | Construction | 0 | — | F |
| Sluss + Padgett GA | Construction | 0 | — | C |
| Slusser's Green Thumb Inc IN | Construction | 0 | — | F |
| SLV TECHNOLOGIES INC GA | Professional & Technical Services | 1 | $80,184 | — |
| SLW automotive OK | Manufacturing | 0 | — | F |
| Sly Fox Brewing Company PA | Manufacturing | 0 | — | A |
| SM 5 Electric LLC MO | Construction | 0 | — | A |
| SM Cargo TX | — | 0 | — | — |
| SM Electric Goup, Inc. NJ | Construction | 0 | — | A |
| SM Energy OK | — | 0 | — | — |
| SM Energy Company CO | Mining & Extraction | 0 | — | A |
| SM Energy Company TX | Mining & Extraction | 0 | — | B |
| SM Gallivan LLC NY | Manufacturing | 0 | — | D |
| SM INTERFACE SYSTEMS LLC TX | Professional & Technical Services | 2 | $108,160 | — |
| SM Johns & Son Construction PA | Construction | 0 | — | A |
| SM Lawrence TN | Construction | 0 | — | D |
| SM LOGICS INC. IL | Professional & Technical Services | 3 | $120,846 | — |
| SM Tire CA | Retail Trade | 0 | — | F |
| SMA America Production LLC CO | — | 0 | — | — |
| SMA Builders CA | Construction | 0 | — | F |
| SMA DESIGN BUILD MN | Construction | 0 | — | A |
| SMA Healthcare, Inc FL | Healthcare & Social Assistance | 0 | — | A |
| SMA Solar Technology America, LLC CA | Manufacturing | 2 | $181,939 | — |
| SMA Tech LLC NH | Professional & Technical Services | 2 | $89,659 | — |
| SMA, LLC MN | Construction | 0 | — | A |
| SMACFORCE CONSULTING LLC NJ | Professional & Technical Services | 1 | $118,000 | — |
| SMACT Works, Inc. OH | Professional & Technical Services | 3 | $91,067 | — |
| Smail Company, Inc. PA | Retail Trade | 0 | — | B |
| Smak Plastics, Inc. WA | Manufacturing | 0 | — | F |
