| Santiam Memorial Hospital OR | - | 1 | $80,309 | - |
| Santibanez PAC Ohio Inc. WA | - | 1 | $154,731 | - |
| Santini Foods, Inc. CA | Manufacturing | 0 | - | F |
| Santori Labs, Inc. CA | - | 2 | $200,000 | - |
| Santos Montemayor FLC, Inc CA | Agriculture & Forestry | 0 | - | B |
| Santoshi Hotel LLC GA | - | 1 | $63,440 | - |
| Sanveo, Inc. CA | Professional & Technical Services | 5 | $160,637 | - |
| Sanvy Systems Inc FL | Professional & Technical Services | 1 | $94,100 | - |
| Sanwa Growers, Inc. FL | Wholesale Trade | 0 | - | A |
| Sanwa LLC NY | - | 1 | $150,000 | - |
| SANY America Inc. GA | Wholesale Trade | 2 | $240,000 | - |
| Sanyo Denki America, Inc. CA | Wholesale Trade | 0 | - | F |
| Sanyo Machine America CORPORATION MI | - | 1 | $129,808 | - |
| Sanyo North America Corporation, Digital Solutions CA | - | 0 | - | - |
| Sanyo Solar Usa, LLC CA | - | 0 | - | - |
| SANYO Solare of Oregon LLC OR | - | 0 | - | - |
| SAP CA | - | 0 | - | - |
| SAP America, Inc. CA | - | 0 | - | - |
| SAP America, Inc. PA | Professional & Technical Services | 312 | $163,419 | - |
| SAP Global Marketing, Inc. PA | Professional & Technical Services | 3 | $166,829 | - |
| SAP Industries, Inc. PA | Professional & Technical Services | 7 | $197,751 | - |
| SAP International, Inc. FL | Professional & Technical Services | 1 | $179,400 | - |
| SAP Labs, LLC CA | Professional & Technical Services | 2 | $213,911 | - |
| SAP Labs, LLC PA | Professional & Technical Services | 88 | $164,153 | - |
| SAP Public Services, Inc. PA | Professional & Technical Services | 1 | $154,898 | - |
| SAP SuccessFactors 2019 MN | - | 0 | - | - |
| Sapa Extruder, Inc. of Hydro Extrusion North America NC | - | 0 | - | - |
| Sapa Extrusions, Inc. FL | - | 0 | - | - |
| Sapango Inc., dba Tre Posti CA | - | 0 | - | - |
| Sapear Inc. TX | Professional & Technical Services | 2 | $108,222 | - |
| Sapien Infotech INC TX | Professional & Technical Services | 18 | $85,000 | - |
| Sapience Automation LLC SC | Wholesale Trade | 1 | $118,000 | A |
| Sapiens Americas Corporation NC | Professional & Technical Services | 1 | $125,000 | - |
| Sapiens Americas Corporation NJ | Professional & Technical Services | 9 | $117,315 | - |
| Sapient Bioanalytics, LLC CA | Professional & Technical Services | 1 | $120,000 | - |
| Sapient Corporation MA | Professional & Technical Services | 75 | $151,966 | - |
| Sapienx Inc. NY | - | 1 | $200,000 | - |
| Sapnexx LLC TX | - | 3 | $102,000 | - |
| Saporito Finishing Company IL | Manufacturing | 0 | - | F |
| Sapot Systems, Inc VA | Professional & Technical Services | 30 | $113,547 | - |
| Sapphire at West Wind Enhanced Care OR | Healthcare & Social Assistance | 0 | - | - |
| Sapphire Center for Nursing and Rehab NY | Healthcare & Social Assistance | 0 | - | A |
| Sapphire Center for Rehabilitation and Nursing NY | Healthcare & Social Assistance | 0 | - | F |
| Sapphire Coal Company - Advantage Mine Site KY | - | 0 | - | - |
| Sapphire Health Services OR | Healthcare & Social Assistance | 0 | - | - |
| Sapphire IT Services, Inc. TX | Professional & Technical Services | 8 | $114,379 | - |
| Sapphire Nursing at Wappingers NY | Healthcare & Social Assistance | 0 | - | F |
| Sapphire Software Services, Inc. MA | Professional & Technical Services | 1 | $134,077 | - |
| Sapphire Software Services, Inc. VA | - | 3 | $101,946 | - |
| Sapphire Software Solutions, Inc. VA | Professional & Technical Services | 165 | $105,905 | - |
