| Spallinger Millwright OH | Construction | 0 | — | D |
| Span Alaska Transportation AK | Transportation & Warehousing | 0 | — | F |
| Span Alaska Transportation WA | Transportation & Warehousing | 0 | — | A |
| Span Packaging Serivces LLC SC | Manufacturing | 0 | — | D |
| Span Tech, LLC KY | Manufacturing | 0 | — | D |
| Span Tech, LLC WI WI | Manufacturing | 0 | — | A |
| Span.IO, Inc. CA | Professional & Technical Services | 4 | $154,875 | F |
| Spanaway Water Comapny WA | Construction | 0 | — | A |
| Spanaway Water Company WA | Utilities | 0 | — | F |
| Spandet Dairy KS | Agriculture & Forestry | 0 | — | D |
| Spandet Dairy TX | Agriculture & Forestry | 0 | — | A |
| SPANE IT SOLUTIONS INC TX | Professional & Technical Services | 1 | $114,795 | — |
| Spang & Company AZ | Manufacturing | 0 | — | A |
| Spang & Company OH | Manufacturing | 0 | — | A |
| Spang & Company PA | Manufacturing | 0 | — | A |
| SPANGLER CANDY OH | Manufacturing | 0 | — | F |
| Spangler Companies, Inc. NC | Management of Companies | 0 | — | A |
| Spanier Building Maintenance Co., Inc. NY | — | 0 | — | — |
| Spanish Oaks Retreat Inc GA | Healthcare & Social Assistance | 0 | — | A |
| Spanish Peaks MT | Accommodation & Food Services | 0 | — | A |
| Spanish Trail Lumber FL | Manufacturing | 0 | — | B |
| Spanish Trails Rehabilitation Suites NM | Healthcare & Social Assistance | 0 | — | A |
| Spann & Associates, LLC WI | Professional & Technical Services | 1 | $94,120 | — |
| Spann Roofing & Sheet Metal, Inc. SC | Construction | 0 | — | F |
| Spansion Fab 25 LLC MN | Manufacturing | 3 | $130,846 | — |
| SPANX LLC GA | Retail Trade | 2 | $120,000 | — |
| SPAR FDM Field Administration, Inc (SFFA) MI | Retail Trade | 0 | — | A |
| SPAR Marketing Force, Inc. MI | Professional & Technical Services | 2 | $115,000 | F |
| SPAR Merchandising and Assembly, Inc. MI | Retail Trade | 0 | — | A |
| Sparan Concrete Construction, LLC TX | Construction | 0 | — | A |
| Sparboe Farms CO | — | 0 | — | — |
| Sparboe Foods, LLC IA | — | 0 | — | — |
| Sparc IL | Healthcare & Social Assistance | 0 | — | C |
| SPARC Group LLC NJ | Retail Trade | 1 | $104,400 | — |
| SPARC Group LLC TX | Retail Trade | 3 | $106,676 | — |
| Sparc Plus, LLC TX | Professional & Technical Services | 1 | $62,650 | — |
| SpArc Services PA | Healthcare & Social Assistance | 0 | — | A |
| Sparc Technology Services Inc NJ | Professional & Technical Services | 2 | $108,500 | — |
| Sparec Inc MI | Transportation & Warehousing | 0 | — | F |
| Sparec Inc TN | Transportation & Warehousing | 0 | — | A |
| Sparetime Supply Inc CA | Wholesale Trade | 0 | — | F |
| SPARHAWK TRUCKING INC. WI | Transportation & Warehousing | 0 | — | C |
| Sparient Inc. CA | Professional & Technical Services | 2 | $196,500 | — |
| Sparity, Inc. GA | Professional & Technical Services | 6 | $106,700 | — |
| Spark & Raxit Inc CA | Manufacturing | 1 | $80,621 | — |
| Spark Capital Partners, LLC MA | Finance & Insurance | 1 | $175,000 | — |
| SPARK DATA SOLUTIONS INC. TX | Professional & Technical Services | 6 | $88,442 | — |
| Spark Infotech Inc AZ | Professional & Technical Services | 4 | $96,361 | — |
| Spark IT Technologies, LLC SC | Professional & Technical Services | 2 | $98,696 | — |
| Spark Life Solutions Inc. TX | Professional & Technical Services | 2 | $107,286 | — |
