| Sansutek Inc TX | Professional & Technical Services | 1 | $88,088 | - |
| Sant And Abel LLC CA | Professional & Technical Services | 1 | $110,000 | - |
| Sant-Tec Electric,Inc. NJ | Construction | 0 | - | F |
| Santa Ana Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 0 | - | F |
| Santa Barbara Cottage Hospital CA | Healthcare & Social Assistance | 5 | $150,659 | - |
| Santa Barbara Freight Corp. CA | Transportation & Warehousing | 0 | - | F |
| Santa Barbara Harbor Restaurant, Inc. CA | Accommodation & Food Services | 2 | $85,000 | - |
| Santa Barbara Home Improvement Center Inc. CA | Retail Trade | 0 | - | F |
| Santa Barbara Zoo CA | Arts & Entertainment | 0 | - | F |
| Santa Catalina Island Company CA | Accommodation & Food Services | 0 | - | F |
| Santa Clara County Health Authority CA | Finance & Insurance | 1 | $118,664 | - |
| Santa Clara Valley Transportation Authority CA | Transportation & Warehousing | 0 | - | F |
| Santa Clarita CA | Healthcare & Social Assistance | 0 | - | F |
| Santa Clarita Valley Water Agency Financing Corporation CA | Utilities | 0 | - | F |
| Santa Cruz Bicycles, LLC CA | Manufacturing | 1 | $216,570 | F |
| Santa Cruz County CA | Public Administration | 0 | - | F |
| Santa Cruz Metropolitan Transit District CA | Transportation & Warehousing | 0 | - | D |
| Santa Cruz Nutritionals SC | - | 0 | - | - |
| Santa Cruz Nutritionals Bestco CA | Manufacturing | 0 | - | C |
| Santa Cruz Plumbing Inc. CA | Construction | 0 | - | F |
| Santa Cruz Seaside Company CA | - | 0 | - | - |
| Santa Cruz Valley Regional Hospital (SCVRH) AZ | - | 0 | - | - |
| Santa Cruz Valley Unified School District No. 35 AZ | Educational Services | 1 | $60,631 | - |
| Santa Fe Distributing, LLC CA | - | 0 | - | - |
| Santa Fe Farms NM | - | 0 | - | - |
| Santa Fe Heights Healthcare Center CA | Healthcare & Social Assistance | 0 | - | - |
| Santa Fe Natural Tobacco Company, Inc. NC | - | 0 | - | - |
| Santa Fe Opera NM | Arts & Entertainment | 0 | - | F |
| Santa Fe Public Schools NM | Educational Services | 4 | $56,250 | - |
| Santa Fe South Schools, Inc. OK | Educational Services | 2 | $48,195 | - |
| Santa Fe Springs Swap Meet CA | - | 0 | - | - |
| Santa Fe Springs Swap Meet- Newport Diversified Inc CA | - | 0 | - | - |
| Santa Fe Station Hotel & Casino NV | - | 0 | - | - |
| Santa Isabel Enterprises Inc. dba Vallarta Supermarkets #24 CA | Retail Trade | 0 | - | F |
| Santa Isabel Enterprises Inc. dba Vallarta Supermarkets #5 CA | Retail Trade | 0 | - | F |
| Santa Lucia Preserve CA | Other Services | 0 | - | F |
| Santa Margarita Water District CA | Utilities | 0 | - | F |
| Santa Maria Harvesting, LLC CA | Agriculture & Forestry | 0 | - | D |
| Santa Maria Health & Fitness LLC CA | - | 0 | - | - |
| Santa Maria Hostel TX | - | 0 | - | - |
| Santa Maria Valley YMCA CA | - | 0 | - | - |
| Santa Monica Amusements LLC, dba Pacific Park CA | - | 0 | - | - |
| Santa Monica Amusements, LLC CA | Arts & Entertainment | 0 | - | A |
| Santa Monica Brentwood Automotive LLC dba Santa Monica Audi CA | - | 0 | - | - |
| Santa Monica Georgian Management LLC CA | - | 0 | - | - |
| Santa monica Georgian Management LLC-Georgian Hotel CA | - | 0 | - | - |
| Santa Monica Health Care Center CA | Healthcare & Social Assistance | 0 | - | - |
| Santa Monica Proper Hotel CA | Accommodation & Food Services | 0 | - | F |
| Santa Monica Seafood CA | Retail Trade | 0 | - | D |
| Santa Monica Seafood IL | Wholesale Trade | 0 | - | F |
