| Sparta Systems, Inc. NJ | Professional & Technical Services | 4 | $149,114 | — |
| SpartaCraft Inc., NC | Manufacturing | 0 | — | C |
| Spartan Acquisition Corp LA | Manufacturing | 0 | — | A |
| Spartan Business Solutions NJ | Finance & Insurance | 1 | $150,000 | — |
| Spartan Capital Securities, LLC NY | Finance & Insurance | 1 | $71,552 | — |
| Spartan Carbide, Inc. MI | Manufacturing | 0 | — | A |
| Spartan Cargo Trailers LLC GA | Manufacturing | 0 | — | F |
| Spartan Chemical Company OH | Construction | 0 | — | B |
| Spartan Companies 300, LLC UT | Construction | 0 | — | A |
| Spartan Composites, LLC CO | Manufacturing | 1 | $57,200 | — |
| Spartan Concrete LLC NC | Manufacturing | 0 | — | A |
| Spartan Construction Inc. KY | Construction | 0 | — | A |
| Spartan Consulting Group LLC PA | Transportation & Warehousing | 0 | — | F |
| Spartan Delivery LLC NY | Transportation & Warehousing | 0 | — | C |
| Spartan Directional, LLC LA | Construction | 0 | — | A |
| Spartan Energy Services LLC OK | Construction | 0 | — | A |
| Spartan ERV FL | — | 0 | — | — |
| Spartan ERV SD | Manufacturing | 0 | — | F |
| Spartan Fire LLC MI | Manufacturing | 0 | — | F |
| Spartan Foods SC | — | 0 | — | — |
| Spartan Graphics, Inc. MI | Manufacturing | 0 | — | B |
| Spartan Grinding Inc. MI | Manufacturing | 0 | — | A |
| Spartan Inc. CA | Manufacturing | 0 | — | A |
| Spartan Infrastructure, Inc AZ | Construction | 0 | — | A |
| Spartan Light Metal Products IL | Manufacturing | 0 | — | F |
| Spartan Light Metal Products MO | Manufacturing | 0 | — | F |
| Spartan Light Metal Products - Hannibal MO | — | 0 | — | — |
| Spartan Light Metal Products - Mexico MO | — | 0 | — | — |
| Spartan LMP MO | Manufacturing | 0 | — | F |
| Spartan Logistics AR | Transportation & Warehousing | 0 | — | A |
| Spartan Logistics GA | Transportation & Warehousing | 0 | — | A |
| Spartan Logistics IN | Transportation & Warehousing | 0 | — | A |
| Spartan Logistics KY | Transportation & Warehousing | 0 | — | B |
| Spartan Logistics MO | Transportation & Warehousing | 0 | — | A |
| Spartan Logistics OH | Transportation & Warehousing | 0 | — | A |
| Spartan Logistics SC | Transportation & Warehousing | 0 | — | B |
| Spartan Mats LLC FL | Manufacturing | 0 | — | F |
| Spartan Mining Company, LLC and Maxxim Shared Services WV | — | 0 | — | — |
| Spartan Motors/Road Rescue MI | — | 0 | — | — |
| Spartan Printing & Packaging, Inc. TX | Manufacturing | 0 | — | A |
| Spartan Printing, Inc. TX | Manufacturing | 0 | — | A |
| Spartan Recycling Group, LLC SC | Wholesale Trade | 0 | — | B |
| Spartan Reinforcing, LLC - Houston, TX - 200538043 TX | Construction | 0 | — | A |
| Spartan Services WA | Construction | 0 | — | A |
| Spartan Shops Inc. CA | — | 0 | — | — |
| Spartan Solutions Inc. TN | Professional & Technical Services | 5 | $115,062 | — |
| Spartan Steel ID | Other Services | 0 | — | F |
| Spartan Stores, Inc. MI | — | 0 | — | — |
| SPARTAN TECHNOLOGY INC TX | Professional & Technical Services | 3 | $95,333 | — |
| Spartan Truck Manufacturing Inc. AZ | Manufacturing | 0 | — | F |