| Sapphire Stream Technology Corporation MI | - | 7 | $118,000 | - |
| Sapphire Ventures, LLC CA | Finance & Insurance | 2 | $100,000 | - |
| Sapphirus Systems LLC GA | Professional & Technical Services | 15 | $90,000 | - |
| Sappi North America ME | Manufacturing | 0 | - | F |
| Saptalis Pharmaceuticals, LLC NY | Manufacturing | 3 | $130,145 | - |
| SAPTopia Consulting, LLC TX | Professional & Technical Services | 1 | $120,000 | - |
| Saputo CA | Manufacturing | 0 | - | F |
| Saputo MD | - | 0 | - | - |
| Saputo MN | Manufacturing | 0 | - | D |
| Saputo NC | Manufacturing | 0 | - | A |
| Saputo NY | Manufacturing | 0 | - | F |
| Saputo WI | Manufacturing | 0 | - | F |
| Saputo Cheese Big Stone SD | Manufacturing | 0 | - | F |
| Saputo Cheese Newman CA | Manufacturing | 0 | - | B |
| Saputo Cheese South Gate CA | Manufacturing | 0 | - | D |
| Saputo Cheese USA CA | Manufacturing | 0 | - | F |
| Saputo Cheese USA Inc WI | Manufacturing | 0 | - | F |
| Saputo Cheese USA Inc WI | - | 0 | - | - |
| Saputo Cheese USA Inc. FL | Manufacturing | 0 | - | C |
| Saputo Cheese USA Inc. / Saputo Dairy Foods USA, LLC CA | Manufacturing | 0 | - | C |
| Saputo Cheese USA, Inc KY | Manufacturing | 0 | - | D |
| Saputo Cheese USA, Inc. - Revision 1 WI | - | 0 | - | - |
| Saputo Cheese_Green Bay WI | Manufacturing | 0 | - | D |
| Saputo Dairy Foods FL | Manufacturing | 0 | - | F |
| Saputo Dairy Foods KY | Manufacturing | 0 | - | C |
| Saputo Dairy Foods USA NY | Manufacturing | 0 | - | D |
| Saputo Dairy Foods USA LLC. CA | Manufacturing | 0 | - | F |
| Saputo Dairy Foods Usa, LLC NM | Manufacturing | 0 | - | D |
| Sar Tech LLC CA | Professional & Technical Services | 8 | $130,853 | - |
| Sara Dawit MD LLC MO | - | 1 | $364,000 | - |
| Sara E.F. Gensburg, Ltd. IL | - | 1 | $77,000 | - |
| Sara Lee CO | - | 0 | - | - |
| 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 | 14 | $102,190 | - |
| 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 | 3 | $188,500 | - |
| Sarah Lathan Enterprises NC | Transportation & Warehousing | 0 | - | F |