| SAP SuccessFactors 2019 MN | - | 0 | - | - |
| Sapa Extruder, Inc. of Hydro Extrusion North America NC | - | 0 | - | - |
| Sapa Extrusions, Inc. FL | - | 0 | - | - |
| Sapango Inc., dba Tre Posti CA | - | 0 | - | - |
| Sapear Inc. TX | Professional & Technical Services | 1 | $113,547 | - |
| Sapien Infotech INC TX | Professional & Technical Services | 18 | $85,000 | - |
| Sapiens Americas Corporation NC | Professional & Technical Services | 1 | $125,000 | - |
| Sapiens Americas Corporation NJ | Professional & Technical Services | 7 | $107,013 | - |
| Sapient Bioanalytics, LLC CA | Professional & Technical Services | 1 | $120,000 | - |
| Sapient Corporation MA | Professional & Technical Services | 37 | $157,935 | - |
| Saporito Finishing Company IL | Manufacturing | 0 | - | F |
| Sapot Systems, Inc VA | Professional & Technical Services | 11 | $113,651 | - |
| Sapphire at West Wind Enhanced Care OR | Healthcare & Social Assistance | 0 | - | - |
| Sapphire Center for Nursing and Rehab NY | Healthcare & Social Assistance | 0 | - | A |
| Sapphire Center for Rehabilitation and Nursing NY | Healthcare & Social Assistance | 0 | - | F |
| Sapphire Coal Company - Advantage Mine Site KY | - | 0 | - | - |
| Sapphire Health Services OR | Healthcare & Social Assistance | 0 | - | - |
| Sapphire IT Services, Inc. TX | Professional & Technical Services | 7 | $106,815 | - |
| Sapphire Nursing at Wappingers NY | Healthcare & Social Assistance | 0 | - | F |
| Sapphire Software Services, Inc. MA | Professional & Technical Services | 1 | $134,077 | - |
| Sapphire Software Solutions, Inc. VA | Professional & Technical Services | 79 | $105,784 | - |
| Sapphire Ventures, LLC CA | Finance & Insurance | 2 | $100,000 | - |
| Sapphirus Systems LLC GA | Professional & Technical Services | 11 | $108,000 | - |
| Sappi North America ME | Manufacturing | 0 | - | F |
| Saptalis Pharmaceuticals, LLC NY | Manufacturing | 1 | $85,000 | - |
| SAPTopia Consulting, LLC TX | Professional & Technical Services | 1 | $120,000 | - |
| Saputo CA | Manufacturing | 0 | - | F |
| Saputo MD | - | 0 | - | - |
| Saputo MN | Manufacturing | 0 | - | D |
| Saputo NC | Manufacturing | 0 | - | A |
| Saputo NY | Manufacturing | 0 | - | F |
| Saputo WI | Manufacturing | 0 | - | F |
| Saputo Cheese Big Stone SD | Manufacturing | 0 | - | F |
| Saputo Cheese Newman CA | Manufacturing | 0 | - | B |
| Saputo Cheese South Gate CA | Manufacturing | 0 | - | D |
| Saputo Cheese USA CA | Manufacturing | 0 | - | F |
| Saputo Cheese USA Inc WI | Manufacturing | 0 | - | F |
| Saputo Cheese USA Inc WI | - | 0 | - | - |
| Saputo Cheese USA Inc. FL | Manufacturing | 0 | - | C |
| Saputo Cheese USA Inc. / Saputo Dairy Foods USA, LLC CA | Manufacturing | 0 | - | C |
| Saputo Cheese USA, Inc KY | Manufacturing | 0 | - | D |
| Saputo Cheese USA, Inc. - Revision 1 WI | - | 0 | - | - |
| Saputo Cheese_Green Bay WI | Manufacturing | 0 | - | D |
| Saputo Dairy Foods FL | Manufacturing | 0 | - | F |
| Saputo Dairy Foods KY | Manufacturing | 0 | - | C |
| Saputo Dairy Foods USA NY | Manufacturing | 0 | - | D |
| Saputo Dairy Foods USA LLC. CA | Manufacturing | 0 | - | F |
| Saputo Dairy Foods Usa, LLC NM | Manufacturing | 0 | - | D |
| Sar Tech LLC CA | Professional & Technical Services | 5 | $116,193 | - |
| Sara Lee CO | - | 0 | - | - |