| S T Bunn Construction Company, Inc. AL | Construction | 0 | — | F |
| S Thomas Construction, LLC TX | Construction | 0 | — | A |
| S V Auto Supply Inc NY | Retail Trade | 0 | — | D |
| S W Allen Construction Inc CA | Construction | 0 | — | A |
| S Yu and Associates PC TX | Professional & Technical Services | 1 | $68,848 | — |
| S&A Homes, Inc. PA | Construction | 0 | — | F |
| S&A Industries OH | Manufacturing | 0 | — | C |
| S&A IT Training Corporation IL | Professional & Technical Services | 1 | $95,306 | — |
| S&B Engineers and Constructors, Ltd. LA | Professional & Technical Services | 0 | — | A |
| S&B Engineers and Constructors, Ltd. PA | Professional & Technical Services | 0 | — | A |
| S&B Engineers and Constructors, Ltd. SC | Professional & Technical Services | 0 | — | A |
| S&B Engineers and Constructors, Ltd. TN | — | 0 | — | — |
| S&B Engineers and Constructors, Ltd. TX | Professional & Technical Services | 0 | — | A |
| S&B Fabrication Services,Ltd. TX | — | 0 | — | — |
| S&B INDUSTRY, INC. TX | Other Services | 1 | $74,984 | — |
| S&B Metal Products of Twinsburg, LLC OH | Manufacturing | 0 | — | A |
| S&B Pharma (dba Norac Pharma) CA | Manufacturing | 0 | — | F |
| S&B Plant Service, LTD (La Porte) TX | — | 0 | — | — |
| S&B Plant Services, LTD (Pasadena) TX | — | 0 | — | — |
| S&B Plant Services, LTD. (Deer Park) TX | — | 0 | — | — |
| S&B Plumbing LLC UT | Construction | 0 | — | A |
| S&C Corp MA | — | 0 | — | — |
| S&C Electric Company CA | Manufacturing | 0 | — | A |
| S&C ELECTRIC COMPANY IL | Manufacturing | 6 | $144,493 | F |
| S&C Electric Company WI | Manufacturing | 0 | — | F |
| S&C Transport, Inc. MI | Transportation & Warehousing | 0 | — | C |
| S&D Carwash Management, LLC CA | Other Services | 2 | $126,462 | — |
| S&D Coffee dba Westrock Coffee NC | Manufacturing | 0 | — | C |
| S&D Coffee dba Westrock Coffee WV | Other Services | 0 | — | A |
| S&D Smith, Inc KY | Construction | 0 | — | D |
| S&E Bridge & Scaffold LLC NJ | Construction | 0 | — | C |
| S&E Specialty Polymers, LLC MA | Manufacturing | 0 | — | F |
| S&F Concrete Contractors Corporation MA | Construction | 0 | — | F |
| S&F Corporation MN | Retail Trade | 0 | — | A |
| S&F Home Health OP CO I, LLC CA | Healthcare & Social Assistance | 0 | — | F |
| S&F Market Street Healthcare, LLC CA | Healthcare & Social Assistance | 0 | — | D |
| S&G Acquisitions FL | Manufacturing | 0 | — | F |
| S&G Discount Outlet Inc. AR | Retail Trade | 0 | — | A |
| S&G Discount Outlet Inc. CA | Retail Trade | 0 | — | F |
| S&H Delivery LLC KY | Transportation & Warehousing | 0 | — | F |
| S&H Express PA | Transportation & Warehousing | 0 | — | D |
| S&H Farm Supply, Inc. MO | Wholesale Trade | 0 | — | D |
| S&H Industries, Inc. OH | Manufacturing | 0 | — | F |
| S&H Logging OR | Retail Trade | 0 | — | F |
| S&H Machine, Inc. CA | Manufacturing | 0 | — | A |
| S&H Packing and Sales Co. Inc. CA | — | 0 | — | — |
| S&H Products LLC CO | Manufacturing | 0 | — | F |
| S&H Sheet Metal & Fabricating Co., Inc. TX | Manufacturing | 0 | — | A |
| S&H Steel Co AZ | Construction | 0 | — | F |
| S&H Systems, Inc. AR | Professional & Technical Services | 1 | $90,000 | A |
