| Space 4 Architecture D.P.C. NY | Professional & Technical Services | 1 | $67,309 | — |
| Space Auto Group Inc. CA | Retail Trade | 1 | $99,840 | — |
| Space Centre Australia LLC VA | Manufacturing | 3 | $206,488 | — |
| Space Coast Health Centers, Inc. FL | Healthcare & Social Assistance | 1 | $239,200 | — |
| Space Coast Hotels LLC FL | Accommodation & Food Services | 0 | — | A |
| Space Coast Launch Services FL | — | 0 | — | — |
| Space Coast Surgical Center, LTD FL | Healthcare & Social Assistance | 0 | — | F |
| Space Craft Mfg MO | Manufacturing | 0 | — | A |
| Space Craft Worldwide, Inc. NY | Manufacturing | 0 | — | F |
| Space Dumpling LLC TX | Accommodation & Food Services | 1 | $82,000 | — |
| Space Dynamics Laboratory UT | Professional & Technical Services | 0 | — | F |
| Space Electronics LLC CT | Manufacturing | 0 | — | F |
| Space Exploration Technologies FL | Transportation & Warehousing | 0 | — | A |
| Space Exploration Technologies WA | Manufacturing | 0 | — | B |
| Space Exploration Technologies Corp. CA | Manufacturing | 3 | $130,591 | C |
| Space Exploration Technologies Corp. TX | Manufacturing | 5 | $156,786 | F |
| Space Gateway Support, LLC FL | — | 0 | — | — |
| Space Mobile AST TX | Manufacturing | 0 | — | A |
| Space Needle WA | — | 0 | — | — |
| Space Perspective Inc. FL | Manufacturing | 1 | $130,200 | — |
| Space Science Institute CO | Professional & Technical Services | 1 | $78,058 | — |
| Space Systems/Loral, LLC CA | — | 0 | — | — |
| Space Systems/Loral, LLC ("SSL") CA | — | 0 | — | — |
| Space Systems/Loral, LLC (SSL) CA | — | 0 | — | — |
| Space-Craft Worldwide Inc. NY | — | 0 | — | — |
| SPACECITY AROMA LLC TX | Accommodation & Food Services | 1 | $83,450 | — |
| Spacecraft Components Corp NV | Manufacturing | 0 | — | A |
| SpaceGuard Products IN | Manufacturing | 0 | — | F |
| Spacelabs Healthcare, LLC WA | Wholesale Trade | 5 | $129,399 | A |
| SpaceMobile AST TX | Manufacturing | 0 | — | D |
| SpaceMobile AST LLC FL | Manufacturing | 0 | — | A |
| SpacePalm Incorporated TX | Professional & Technical Services | 1 | $95,680 | — |
| SpaceRake Inc. MA | Professional & Technical Services | 1 | $145,600 | — |
| Spacetime Machine Co., Inc. CA | Manufacturing | 0 | — | D |
| SpaceTime Pictures, Inc CA | Arts & Entertainment | 2 | $96,000 | — |
| SpaceVibes Inc NE | Professional & Technical Services | 1 | $68,702 | — |
| Spacewalk Systems Inc MI | Professional & Technical Services | 11 | $105,674 | — |
| Spacious Technologies LLC subsidiary of WeWork Companies, Inc NY | — | 0 | — | — |
| Spackman Mossop Michaels LLC LA | Professional & Technical Services | 1 | $63,981 | — |
| Spacture AI, INC NY | Professional & Technical Services | 1 | $103,210 | — |
| Spade Coop Gin TX | Agriculture & Forestry | 0 | — | A |
| Spago - Beverly Hills CA | — | 0 | — | — |
| Spago Restaurant CA | — | 0 | — | — |
| Spahn & Rose Lumber Co. IA | Retail Trade | 0 | — | D |
| Spahn & Rose Manufacturing AL | Construction | 0 | — | A |
| Spalding & Day Tool & Tie Company, Inc. KY | Manufacturing | 0 | — | A |
| Spalding Academy NE | Educational Services | 1 | $46,000 | — |
| Spalding Bros., Inc. CA | Agriculture & Forestry | 0 | — | A |
| Spalding Consulting, Inc. MD | Professional & Technical Services | 0 | — | A |
| Spallina Materials, Inc. NY | Manufacturing | 0 | — | A |