| SP PLUS CORPORATION UNIVERSITY OF MIAMI SPECIAL EVENTS FL | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION W SOUTH BEACH FL | Administrative & Waste Services | 0 | — | F |
| SP PLUS CORPORATION WALDORF ASTORIA MONARCH BEACH CA | Administrative & Waste Services | 0 | — | F |
| SP PLUS CORPORATION WALDRON DECK IL | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION WDW DISNEY EVENTS FL | Transportation & Warehousing | 0 | — | A |
| SP PLUS CORPORATION WESTGATE PHOENIX AZ | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION WESTIN CINCINNATI OH | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION WILDERNESS LODGE VALET FL | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION WYNDHAM FL | Administrative & Waste Services | 0 | — | A |
| SP PLUS CORPORATION YACHT CLUB VALET FL | Administrative & Waste Services | 0 | — | A |
| SP Plus, LLA, A Metropolis Company MO | — | 0 | — | — |
| SP Richards AL | Wholesale Trade | 0 | — | A |
| SP Richards CO | Wholesale Trade | 0 | — | A |
| SP Richards FL | Wholesale Trade | 0 | — | A |
| SP Richards IN | Management of Companies | 0 | — | A |
| SP Richards MI | Wholesale Trade | 0 | — | A |
| SP Richards MN | Wholesale Trade | 0 | — | F |
| SP Richards NH | Wholesale Trade | 0 | — | A |
| SP Richards NJ | Wholesale Trade | 0 | — | F |
| SP Richards OK | Wholesale Trade | 0 | — | A |
| sp Richards TN | Wholesale Trade | 0 | — | F |
| SP Richards TX | Wholesale Trade | 0 | — | F |
| SP Richards UT | Wholesale Trade | 0 | — | A |
| SP Richards Co AZ | Wholesale Trade | 0 | — | F |
| SP Richards Co CA | Wholesale Trade | 0 | — | F |
| SP Richards Co NY | Management of Companies | 0 | — | F |
| SP Richards Company MO | Management of Companies | 0 | — | F |
| SP TECH RESOURCES INC TX | Professional & Technical Services | 10 | $103,553 | — |
| SP Teks, Inc. IL | Administrative & Waste Services | 4 | $77,002 | — |
| SP+ NV | — | 0 | — | — |
| SP+ OR | — | 0 | — | — |
| SP+ Corporation CO | — | 0 | — | — |
| SP+ Corporation MI | — | 0 | — | — |
| SP+ Corporation at Hollywood Burbank Airport CA | — | 0 | — | — |
| SP+ Corporation Fort Lauderdale-Hollywood International Airport FL | — | 0 | — | — |
| SP+, A Metropolis Company FL | — | 0 | — | — |
| SP+/Standard Parking/Central Parking-CVG KY | — | 0 | — | — |
| sp0n Inc. NY | Information & Media | 2 | $165,000 | — |
| Spa Chakra - Conrad Hotel IN | — | 0 | — | — |
| Spa Chakra Acquisition Corporation CA | — | 0 | — | — |
| Spa Chakra Acquisition Corporation - Guerlain Spa NY | — | 0 | — | — |
| Spa Chakra Acquisition Corporation - Spa Chakra on Fifth NY | — | 0 | — | — |
| Spa Chakra Acquisition Corporation, Nourish CA | — | 0 | — | — |
| Spa Chakra Corporation FL | — | 0 | — | — |
| SPA CITY LODGING LLC AR | Accommodation & Food Services | 0 | — | A |
| SPA Enterprise Services, Inc. GA | Professional & Technical Services | 1 | $82,000 | — |
| Spa Havens, LP dba Cal-a-Vie Health Spa CA | — | 0 | — | — |
| SPA Performance, Inc. OH | Professional & Technical Services | 1 | $300,000 | — |
| SPAAN Tech, Inc. IL | Professional & Technical Services | 1 | $61,152 | — |
| Spaans Cookie Company CA | Manufacturing | 0 | — | F |
