| Santa Margarita Water District CA | Utilities | 0 | - | F |
| Santa Maria Harvesting, LLC CA | Agriculture & Forestry | 0 | - | D |
| Santa Maria Health & Fitness LLC CA | - | 0 | - | - |
| Santa Maria Hostel TX | - | 0 | - | - |
| Santa Maria Valley YMCA CA | - | 0 | - | - |
| Santa Monica Amusements LLC, dba Pacific Park CA | - | 0 | - | - |
| Santa Monica Amusements, LLC CA | Arts & Entertainment | 0 | - | A |
| Santa Monica Brentwood Automotive LLC dba Santa Monica Audi CA | - | 0 | - | - |
| Santa Monica Georgian Management LLC CA | - | 0 | - | - |
| Santa monica Georgian Management LLC-Georgian Hotel CA | - | 0 | - | - |
| Santa Monica Health Care Center CA | Healthcare & Social Assistance | 0 | - | - |
| Santa Monica Proper Hotel CA | Accommodation & Food Services | 0 | - | F |
| Santa Monica Seafood CA | Retail Trade | 0 | - | D |
| Santa Monica Seafood IL | Wholesale Trade | 0 | - | F |
| Santa Rita Landscaping AZ | Other Services | 0 | - | F |
| Santa Rosa Berry Farms, LLC CA | Agriculture & Forestry | 0 | - | D |
| Santa Rosa City Schools CA | Educational Services | 1 | $72,733 | - |
| Santa Rosa City Schools District CA | - | 2 | $116,811 | - |
| Santa Rosa Community Health CA | Healthcare & Social Assistance | 2 | $174,145 | - |
| Santa Rosa Consolidated Schools NM | Educational Services | 1 | $56,515 | - |
| Santa Rosa Medical Center FL | Healthcare & Social Assistance | 0 | - | F |
| Santa Rosaidence Opco, LLC CA | Healthcare & Social Assistance | 1 | $175,000 | - |
| Santa Teresita CA | Healthcare & Social Assistance | 0 | - | F |
| Santa's AI Lab Inc CA | - | 1 | $130,000 | - |
| SantaFe Health Care FL | Healthcare & Social Assistance | 0 | - | F |
| Santander RI | - | 0 | - | - |
| Santander Bank, N.A. MA | Finance & Insurance | 23 | $137,192 | - |
| Santander Bank, N.A. NY | Finance & Insurance | 1 | $135,000 | - |
| Santander Bank, N.A. PA | - | 0 | - | - |
| Santander Bank, N.A. PA | - | 0 | - | - |
| Santander Bank, N.A. MA | - | 9 | $139,999 | - |
| Santander Consumer USA CO | - | 0 | - | - |
| Santander Consumer USA SC | - | 0 | - | - |
| Santander Consumer Usa Inc CA | - | 0 | - | - |
| Santander Consumer Usa Inc Dba Triad Financial Sm CA | - | 0 | - | - |
| Santander Consumer USA Inc. TX | Finance & Insurance | 26 | $141,450 | - |
| Santander Global Technology and Operations, S.L. MA | Finance & Insurance | 1 | $120,000 | - |
| Santander Holdings USA, Inc. MA | Finance & Insurance | 16 | $165,000 | - |
| Santander U.S. Capital Markets LLC NY | Finance & Insurance | 6 | $255,000 | - |
| Santander U.S. Capital Markets LLC NY | - | 3 | $165,000 | - |
| Santander US Capital Markets LLC NY | Finance & Insurance | 1 | $175,000 | - |
| Santander* CT | - | 0 | - | - |
| Santarus, Inc. CA | - | 0 | - | - |
| Sante MC Op Co LLC WA | Healthcare & Social Assistance | 0 | - | F |
| Santee Print Works SC | Manufacturing | 0 | - | A |
| Santerin Group USA Chile LLC FL | - | 1 | $140,000 | - |
| Santhi & Sunil Consultancy LLC NJ | - | 2 | $122,003 | - |
| Santhigram Kerala Ayurvedic CO. Of US, INC. NJ | Other Services | 3 | $57,096 | - |
| Santiago-Davis McDonalds LLC OK | Accommodation & Food Services | 2 | $50,000 | - |
| Santiam Hospital & Clinics OR | Healthcare & Social Assistance | 0 | - | C |
