| S. Martinelli & Company CA | Manufacturing | 0 | - | F |
| S. R. Sloan, Inc. PA | Manufacturing | 0 | - | F |
| S. Wieder Architect PC NY | Professional & Technical Services | 1 | $87,589 | - |
| S.A. Armstrong Limited NY | Manufacturing | 0 | - | F |
| S.A. Comunale Co., Inc OH | Construction | 0 | - | A |
| S.A.I.C. MS | - | 0 | - | - |
| S.A.M Group of Services Inc WY | - | 2 | $94,000 | - |
| S.C. Department of Health & Environmental Control SC | - | 0 | - | - |
| S.C. Department of Health & Human Services SC | - | 0 | - | - |
| S.C. Johnson & Son, Inc. WI | Manufacturing | 6 | $91,298 | - |
| S.C. Johnson & Son, Inc. WI | - | 3 | $131,997 | - |
| S.C. Swiderski LLC WI | Construction | 0 | - | F |
| S.C.Johnson Home Storage LLC CA | - | 0 | - | - |
| S.D.S. Industries, Inc CA | Manufacturing | 0 | - | F |
| S.E.B. Enterprises Inc., dba Custom Protective Services CA | - | 0 | - | - |
| S.E.T. Pacific, Inc. GU | Construction | 5 | $55,182 | - |
| S.E.T. Pacific, Inc. GU | - | 1 | $55,182 | - |
| S.H. Smith Farms INC CA | Agriculture & Forestry | 0 | - | F |
| S.H. Tevis & Son, Inc. MD | Retail Trade | 0 | - | C |
| S.I. Mall Apple, LLC NY | - | 0 | - | - |
| S.M. Hentges & Sons Inc MN | Construction | 0 | - | C |
| S.Nobile & Company LLP NY | Professional & Technical Services | 1 | $97,094 | - |
| S.P.E.A.R. Physical and Occupational Therapy PLLC NY | - | 0 | - | - |
| S.R. Sloan, Inc. NY | Manufacturing | 0 | - | F |
| S.R. Smith, LLC OR | Manufacturing | 0 | - | F |
| S.R. Smith, LLC TN | Manufacturing | 0 | - | F |
| S.S. White Technologies NJ | - | 0 | - | - |
| S.S. White Technologies Inc. FL | Manufacturing | 1 | $79,000 | - |
| S.T. Wooten NC | Construction | 0 | - | D |
| S.T.A.R. Marianas, INC. MP | Manufacturing | 1 | $35,880 | - |
| S.U.S. Cast Products, Inc. IN | Manufacturing | 0 | - | F |
| S.W.I.F.T., Inc. VA | Professional & Technical Services | 7 | $144,715 | - |
| S.W.I.F.T., Inc. VA | - | 15 | $159,125 | - |
| S.W.Rehabilitation Associates, Ltd AZ | Healthcare & Social Assistance | 1 | $105,768 | - |
| S1 Technology, LLC LA | - | 1 | $55,000 | - |
| S10 Training LLC NY | - | 1 | $160,000 | - |
| S2 IT Group LLC GA | Professional & Technical Services | 12 | $103,298 | - |
| S2 Labs Inc. CA | - | 1 | $114,795 | - |
| S2 Residential TX | Real Estate | 0 | - | F |
| S2 Solutions Co. FL | - | 1 | $110,000 | - |
| S2 Systems, INC. OH | - | 1 | $100,000 | - |
| S2C Management LLC TX | Real Estate | 0 | - | F |
| S2Integrators LLC GA | Professional & Technical Services | 2 | $89,065 | - |
| S2ssoft LLC CA | Professional & Technical Services | 12 | $95,680 | - |
| S3 Group INC. GA | Professional & Technical Services | 2 | $107,854 | - |
| S3 Hospitality, LLC dba Hilton Garden Inn CA | - | 0 | - | - |
| S3 Infotech Solutions LLC GA | Professional & Technical Services | 1 | $95,000 | - |
| S3 Shared Service Solutions, LLC MD | - | 0 | - | - |
| S3 Technical Solutions Inc TX | Professional & Technical Services | 4 | $81,869 | - |
| S3cloudsolutions LLC DC | Professional & Technical Services | 1 | $101,234 | - |
