| Saks Fifth Avenue AL | — | 0 | — | — |
| Saks Fifth Avenue CA | — | 0 | — | — |
| Saks Fifth Avenue FL | — | 0 | — | — |
| Saks Fifth Avenue MD | — | 0 | — | — |
| Saks Fifth Avenue MS | — | 0 | — | — |
| Saks Fifth Avenue NJ | — | 0 | — | — |
| Saks Fifth Avenue NY | — | 0 | — | — |
| Saks Fifth Avenue PA | — | 0 | — | — |
| Saks Fifth Avenue TX | — | 0 | — | — |
| Saks Fifth Avenue VA | — | 0 | — | — |
| Saks Fifth Avenue OFF 5th NY | — | 0 | — | — |
| Saks Fifth Avenue-Austin TX | — | 0 | — | — |
| Saks Fifth Avenue-Dallas TX | — | 0 | — | — |
| Saks Fith Avenue (Distribution Center) MD | — | 0 | — | — |
| Saks Global Tennessee Fulfillment Center TN | — | 0 | — | — |
| Saks Incorporated MD | — | 0 | — | — |
| Saks Incorporated Saks Fifth Avenue FL | — | 0 | — | — |
| Saks Incorporated-Food and Beverage Services NY | — | 0 | — | — |
| SAKS Technologies, Inc. IL | Professional & Technical Services | 1 | $85,176 | — |
| Saks, LLC PA | — | 0 | — | — |
| Saks.com PA | Retail Trade | 0 | — | A |
| Saks.com LLC NY | Retail Trade | 24 | $128,337 | — |
| SAKSOFT INC. NJ | Professional & Technical Services | 3 | $248,667 | — |
| Sakuma Brothers Farms, Inc WA | Agriculture & Forestry | 0 | — | C |
| Sakuma Brothers Processing, Inc. WA | Agriculture & Forestry | 0 | — | C |
| Sakuu Corporation CA | Manufacturing | 2 | $117,845 | A |
| Sakuú Corporation CA | Manufacturing | 1 | $107,000 | — |
| Sal J. Acosta Sheetmetal Manufacturing Co., Inc. CA | Manufacturing | 0 | — | A |
| Sal Venture Tech LLC CA | Information & Media | 1 | $125,000 | — |
| SAL'S AIRPORT AND LIMOUSINE SERVICE CA | Transportation & Warehousing | 0 | — | A |
| Sal's Heating & Cooling, Inc. OH | Construction | 0 | — | F |
| Salaber Inc NY | Healthcare & Social Assistance | 0 | — | A |
| Salad and Go AZ | Manufacturing | 0 | — | F |
| SALADO ISOLATION MINING CONTRACTORS LLC NM | Administrative & Waste Services | 0 | — | A |
| Salamanca Rehabilitation and Nursing Center NY | Healthcare & Social Assistance | 0 | — | F |
| Salamander Innisbrook, LLC FL | Accommodation & Food Services | 0 | — | D |
| Salamander Resort & Spa VA | — | 0 | — | — |
| Salarly LLC FL | Finance & Insurance | 1 | $220,000 | — |
| Salary.com MA | Information & Media | 1 | $117,200 | — |
| Salas Construction Group, LLC NC | Construction | 0 | — | F |
| Salas O'Brien, Inc. CA | Professional & Technical Services | 4 | $120,384 | — |
| Salas Plumbing, Inc. TX | Construction | 0 | — | C |
| salas valley farm CA | Agriculture & Forestry | 0 | — | A |
| Salcedo Farms CA | Agriculture & Forestry | 0 | — | A |
| Salco Products IL | Manufacturing | 0 | — | A |
| Salco Products TX | Manufacturing | 0 | — | A |
| Salco Products Houston TX | Manufacturing | 0 | — | A |
| Salcomp Manufacturing, USA TX | Manufacturing | 0 | — | F |
| Saldana Farm Labor Contracting, Inc. CA | Agriculture & Forestry | 0 | — | A |
| SALDERZ INC NY | Professional & Technical Services | 1 | $77,314 | — |
