| Sallee, Inc KS | Transportation & Warehousing | 0 | — | A |
| Sallee, Inc TX | Transportation & Warehousing | 0 | — | A |
| Sallie Mae Bank DE | Finance & Insurance | 1 | $125,000 | — |
| Sallie Mae, Inc FL | — | 0 | — | — |
| Sallie Mae, Inc. TX | — | 0 | — | — |
| SALLISAW LUMBER COMPANY OK | Retail Trade | 0 | — | A |
| Salls Brothers Construction NM | Construction | 0 | — | D |
| Sally Beauty Supply LLC TX | Retail Trade | 7 | $132,591 | — |
| SALLY HOLDINGS LLC CA | Transportation & Warehousing | 0 | — | C |
| SALLY HOLDINGS LLC FL | Transportation & Warehousing | 0 | — | C |
| SALLY HOLDINGS LLC HI | Transportation & Warehousing | 0 | — | A |
| SALLY HOLDINGS LLC NV | Transportation & Warehousing | 0 | — | D |
| SALLY HOLDINGS LLC OH | Transportation & Warehousing | 0 | — | B |
| SALLY HOLDINGS LLC OR | Transportation & Warehousing | 0 | — | F |
| SALLY HOLDINGS LLC PA | Transportation & Warehousing | 0 | — | A |
| SALLY HOLDINGS LLC SC | Transportation & Warehousing | 0 | — | B |
| SALLY HOLDINGS LLC TX | Transportation & Warehousing | 0 | — | D |
| Salmon Creek Investments WA | Real Estate | 0 | — | F |
| Salmon Falls Resort AK | Accommodation & Food Services | 0 | — | F |
| SALMON HEALTH & RETIREMENT MA | Healthcare & Social Assistance | 0 | — | F |
| SALMON HVAC, LLC UT | Construction | 0 | — | D |
| Salmon Terminals, Inc. WA | Transportation & Warehousing | 0 | — | A |
| Salmon Yankee UT | Wholesale Trade | 0 | — | F |
| SALMXXIII Logistics LLC OH | Transportation & Warehousing | 0 | — | F |
| Salo Manufacturing MN | Manufacturing | 0 | — | F |
| Salo, LLC IL | Administrative & Waste Services | 0 | — | A |
| Salo, LLC MN | Administrative & Waste Services | 0 | — | A |
| Salof Ltd., Inc. TX | Manufacturing | 0 | — | F |
| Salomon Construction & Roofing Corp FL | Construction | 0 | — | A |
| Salomon Construction and Roofing Corp FL | Construction | 0 | — | F |
| Salon Centric Inc AL | — | 0 | — | — |
| Salon DeLange OR | — | 0 | — | — |
| Salon Luce, LC IA | — | 0 | — | — |
| Salon Service Group MO | Wholesale Trade | 0 | — | A |
| Salon Services PRO AK | Wholesale Trade | 0 | — | A |
| Salon Services PRO AZ | Wholesale Trade | 0 | — | A |
| Salon Services PRo CO | Wholesale Trade | 0 | — | A |
| Salon Services PRO ID | Wholesale Trade | 0 | — | A |
| Salon Services PRO MT | Wholesale Trade | 0 | — | A |
| Salon Services PRO NM | Wholesale Trade | 0 | — | A |
| Salon Services PRO OR | Wholesale Trade | 0 | — | A |
| Salon Services PRO UT | Wholesale Trade | 0 | — | A |
| Salon Services PRO WA | Wholesale Trade | 0 | — | A |
| Salona Global Medical Device Corp SD | Manufacturing | 0 | — | F |
| SalonCentric AL | Transportation & Warehousing | 0 | — | A |
| SalonCentric MI | Transportation & Warehousing | 0 | — | B |
| SalonCentric NE | Transportation & Warehousing | 0 | — | B |
| SalonCentric PA | Transportation & Warehousing | 0 | — | A |
| SalonCentric, Inc. CA | — | 0 | — | — |
| SalonCentric, Inc. FL | — | 0 | — | — |