| 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.Rehabilitation Associates, Ltd AZ | Healthcare & Social Assistance | 1 | $105,768 | - |
| S2 IT Group LLC GA | Professional & Technical Services | 12 | $103,298 | - |
| S2 Residential TX | Real Estate | 0 | - | F |
| S2C Management LLC TX | Real Estate | 0 | - | F |
| S2Integrators LLC GA | Professional & Technical Services | 2 | $89,065 | - |
| S2ssoft LLC CA | Professional & Technical Services | 11 | $98,177 | - |
| 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 | - |
| S3staffingusa INC MI | Professional & Technical Services | 16 | $95,858 | - |
| S3Verse, LLC NC | Professional & Technical Services | 1 | $147,000 | - |
| S3Vision, Inc. CA | Professional & Technical Services | 3 | $94,078 | - |
| S4 Analytics LLC TX | Professional & Technical Services | 4 | $103,648 | - |
| S4 Consultants INC TX | Professional & Technical Services | 6 | $91,581 | - |
| S4 Inc. CO | - | 0 | - | - |
| S4 Soft Inc TX | Professional & Technical Services | 4 | $95,998 | - |
| S4 Technologies INC MI | Professional & Technical Services | 4 | $102,778 | - |
| S4 Technosoft CORPORATION NJ | Professional & Technical Services | 1 | $60,000 | - |
| S4Cloud, LLC TX | Professional & Technical Services | 2 | $93,070 | - |
| S4S Tech LLC TX | Professional & Technical Services | 1 | $106,000 | - |
| S4Soft Inc TX | Professional & Technical Services | 10 | $104,090 | - |
| S4Works LLC GA | Professional & Technical Services | 2 | $106,400 | - |
| S9 Architecture and Engineering DPC NY | Professional & Technical Services | 1 | $70,000 | - |
| S9 Solutions LLC NC | Professional & Technical Services | 1 | $106,000 | - |
| S9 Technologies Inc GA | Professional & Technical Services | 10 | $100,104 | - |
| SA Automotive NV | Manufacturing | 0 | - | F |
| SA Automotive, Ltd. MI | Manufacturing | 2 | $91,000 | C |
| SA Burger TX | - | 0 | - | - |
| SA Hospital Acquisition Group, LLC MO | Healthcare & Social Assistance | 0 | - | F |
| SA Recycling AL | Wholesale Trade | 0 | - | B |
| SA Recycling CA | Wholesale Trade | 0 | - | A |
| SA Recycling TN | Wholesale Trade | 0 | - | C |
| SA Recycling TX | Wholesale Trade | 0 | - | D |
| SA Recycling, LLC OH | Wholesale Trade | 0 | - | D |
| SA Scientific, Ltd. TX | Manufacturing | 1 | $79,326 | - |
| Saabhitech LLC MI | Professional & Technical Services | 5 | $93,098 | - |
| Saadia Distribution PA | Transportation & Warehousing | 0 | - | C |