| Santa Rita Landscaping AZ | Other Services | 0 | - | F |
| Santa Rosa Berry Farms, LLC CA | Agriculture & Forestry | 0 | - | D |
| Santa Rosa City Schools CA | Educational Services | 1 | $72,733 | - |
| Santa Rosa Community Health CA | Healthcare & Social Assistance | 2 | $174,145 | - |
| Santa Rosa Consolidated Schools NM | Educational Services | 1 | $56,515 | - |
| Santa Rosa Medical Center FL | Healthcare & Social Assistance | 0 | - | F |
| Santa Rosaidence Opco, LLC CA | Healthcare & Social Assistance | 1 | $175,000 | - |
| Santa Teresita CA | Healthcare & Social Assistance | 0 | - | F |
| SantaFe Health Care FL | Healthcare & Social Assistance | 0 | - | F |
| Santander RI | - | 0 | - | - |
| Santander Bank, N.A. MA | Finance & Insurance | 23 | $137,192 | - |
| Santander Bank, N.A. NY | Finance & Insurance | 1 | $135,000 | - |
| Santander Bank, N.A. PA | - | 0 | - | - |
| Santander Bank, N.A. PA | - | 0 | - | - |
| Santander Bank, N.A. MA | - | 0 | - | - |
| Santander Consumer USA CO | - | 0 | - | - |
| Santander Consumer USA SC | - | 0 | - | - |
| Santander Consumer Usa Inc CA | - | 0 | - | - |
| Santander Consumer Usa Inc Dba Triad Financial Sm CA | - | 0 | - | - |
| Santander Consumer USA Inc. TX | Finance & Insurance | 22 | $141,730 | - |
| Santander Global Technology and Operations, S.L. MA | Finance & Insurance | 1 | $120,000 | - |
| Santander Holdings USA, Inc. MA | Finance & Insurance | 13 | $113,361 | - |
| Santander U.S. Capital Markets LLC NY | Finance & Insurance | 6 | $255,000 | - |
| Santander US Capital Markets LLC NY | Finance & Insurance | 1 | $175,000 | - |
| Santander* CT | - | 0 | - | - |
| Santarus, Inc. CA | - | 0 | - | - |
| Sante MC Op Co LLC WA | Healthcare & Social Assistance | 0 | - | F |
| Santee Print Works SC | Manufacturing | 0 | - | A |
| Santhigram Kerala Ayurvedic CO. Of US, INC. NJ | Other Services | 3 | $57,096 | - |
| Santiago-Davis McDonalds LLC OK | Accommodation & Food Services | 2 | $50,000 | - |
| Santiam Hospital & Clinics OR | Healthcare & Social Assistance | 0 | - | C |
| Santini Foods, Inc. CA | Manufacturing | 0 | - | F |
| Santos Montemayor FLC, Inc CA | Agriculture & Forestry | 0 | - | B |
| Sanveo, Inc. CA | Professional & Technical Services | 5 | $160,637 | - |
| Sanvy Systems Inc FL | Professional & Technical Services | 1 | $94,100 | - |
| Sanwa Growers, Inc. FL | Wholesale Trade | 0 | - | A |
| SANY America Inc. GA | Wholesale Trade | 1 | $77,000 | - |
| Sanyo Denki America, Inc. CA | Wholesale Trade | 0 | - | F |
| Sanyo North America Corporation, Digital Solutions CA | - | 0 | - | - |
| Sanyo Solar Usa, LLC CA | - | 0 | - | - |
| SANYO Solare of Oregon LLC OR | - | 0 | - | - |
| SAP CA | - | 0 | - | - |
| SAP America, Inc. CA | - | 0 | - | - |
| SAP America, Inc. PA | Professional & Technical Services | 146 | $164,984 | - |
| SAP Global Marketing, Inc. PA | Professional & Technical Services | 1 | $96,627 | - |
| SAP Industries, Inc. PA | Professional & Technical Services | 4 | $168,393 | - |
| SAP International, Inc. FL | Professional & Technical Services | 1 | $179,400 | - |
| SAP Labs, LLC CA | Professional & Technical Services | 2 | $213,911 | - |
| SAP Labs, LLC PA | Professional & Technical Services | 43 | $168,696 | - |
| SAP Public Services, Inc. PA | Professional & Technical Services | 1 | $154,898 | - |
