| Sara Lee MS | - | 0 | - | - |
| Sara Lee - Paris TX | - | 0 | - | - |
| Sara Lee Corporation PA | - | 0 | - | - |
| Sara Lee Food Service TX | - | 0 | - | - |
| Sara Lee Frozen Bakery, LLC IL | Manufacturing | 1 | $151,406 | - |
| Sara Lee Frozen Bakery, LLC MI | - | 0 | - | - |
| Sara Software Systems, LLC KS | Professional & Technical Services | 7 | $116,788 | - |
| Sarabeths CPS LLC dba Sarabeths NY | - | 0 | - | - |
| Sarabeths PAS LLC dba Sarabeths NY | - | 0 | - | - |
| Sarabeths Tribeca LLC dba Sarabeths NY | - | 0 | - | - |
| Sarabian Farms CA | Manufacturing | 0 | - | F |
| Saracen Development, LLC. AR | Arts & Entertainment | 0 | - | B |
| Saragossa Consulting Inc IL | Administrative & Waste Services | 1 | $70,000 | - |
| Sarah A Reed Children's Center PA | Healthcare & Social Assistance | 0 | - | F |
| Sarah Bush Lincoln Health Center IL | Healthcare & Social Assistance | 0 | - | B |
| Sarah Bush Lincoln Health System IL | Healthcare & Social Assistance | 1 | $99,424 | F |
| Sarah Cannon Research Institute Holdings, LLC TX | Professional & Technical Services | 1 | $136,000 | - |
| Sarah Lathan Enterprises NC | Transportation & Warehousing | 0 | - | F |
| Sarah Lawrence College NY | Educational Services | 1 | $67,496 | - |
| Saram Solutions, Inc. IL | Professional & Technical Services | 1 | $106,558 | - |
| Saran IN | - | 0 | - | - |
| Saransh INC NJ | Professional & Technical Services | 11 | $91,892 | - |
| Saras America INC MI | Professional & Technical Services | 10 | $78,737 | - |
| Sarasija Inc TX | Other Services | 1 | $52,000 | - |
| Saratoga Casino Holdings LLC NY | - | 0 | - | - |
| Saratoga Dance Studio, LLC NY | Arts & Entertainment | 1 | $46,779 | - |
| Saratoga French Cultural Preschool CA | Educational Services | 2 | $56,160 | - |
| Saratoga Harness Racing Inc NY | Accommodation & Food Services | 0 | - | F |
| Saratoga Hospital NY | Healthcare & Social Assistance | 2 | $79,775 | F |
| Saratoga Potato Chips IN | Manufacturing | 0 | - | B |
| Saratoga Surgical Center LLC TX | Healthcare & Social Assistance | 0 | - | A |
| Saraya USA, Inc. UT | Manufacturing | 1 | $100,000 | - |
| Sarayu Consultants, Inc. IL | Professional & Technical Services | 2 | $95,014 | - |
| Sarc, Inc. CA | Agriculture & Forestry | 0 | - | F |
| Sarcos UT | - | 0 | - | - |
| SardineAI Corp FL | Professional & Technical Services | 1 | $213,650 | - |
| SardineAI Corp NY | Information & Media | 2 | $210,000 | - |
| Sardonyx LLC MI | Professional & Technical Services | 1 | $108,098 | - |
| Sareen & Associates INC VA | Professional & Technical Services | 1 | $70,000 | - |
| Sarepta Therapeutics, Inc. MA | Manufacturing | 9 | $135,093 | - |
| Sarepta Therapeutics, Inc. NC | - | 0 | - | - |
| Sarepta Therapeutics, Inc. OH | - | 0 | - | - |
| Sarfatty Associates, LTD IL | Professional & Technical Services | 1 | $62,000 | - |
| Sargent Corporation ME | Construction | 0 | - | F |
| Sargent Fletcher, Inc Dba Cobham CA | - | 0 | - | - |
| Sargent Manufacturing Company CT | Manufacturing | 1 | $96,886 | - |
| Sargento SD | - | 0 | - | - |
| Sargento WA | - | 0 | - | - |
| Sargento Cheese Inc. WI | Manufacturing | 2 | $130,741 | - |
| Sargento Foods Inc WI | Manufacturing | 0 | - | D |