| Spartronics Irvine CA | — | 0 | — | — |
| Spartronics Watertown LLC SD | Manufacturing | 0 | — | B |
| Sparus Holdings NAFS GA | Utilities | 0 | — | A |
| Sparus Holdings OneVision GA | Administrative & Waste Services | 0 | — | F |
| Sparus Holdings Spear Group GA | Professional & Technical Services | 0 | — | A |
| Sparus Holdings w/Southern Cross, LLC GA | Mining & Extraction | 0 | — | F |
| Sparx NY | Construction | 0 | — | F |
| Sparx Technologies LLC TX | Professional & Technical Services | 1 | $82,680 | — |
| SPATCO MS | Other Services | 0 | — | A |
| Spatco Energy Solutions LLC AL | Other Services | 0 | — | F |
| SPATCO Energy Solutions LLC AR | Other Services | 0 | — | D |
| SPATCO Energy Solutions LLC FL | Other Services | 0 | — | F |
| Spatco Energy Solutions LLC GA | Other Services | 0 | — | F |
| SPATCO Energy Solutions LLC KY | Other Services | 0 | — | F |
| Spatco Energy Solutions LLC LA | Other Services | 0 | — | A |
| SPATCO Energy Solutions LLC MD | Other Services | 0 | — | A |
| Spatco Energy Solutions LLC MS | Other Services | 0 | — | F |
| SPATCO Energy Solutions LLC NC | Other Services | 0 | — | F |
| SPATCO Energy Solutions LLC OK | Other Services | 0 | — | A |
| SPATCO Energy Solutions LLC SC | Other Services | 0 | — | D |
| Spatco Energy Solutions LLC TN | Other Services | 0 | — | F |
| SPATCO Energy Solutions LLC TX | Other Services | 0 | — | C |
| SPATCO Energy Solutions LLC VA | Other Services | 0 | — | D |
| Spath & Son, Inc. MA | Construction | 0 | — | F |
| Spatial Corp CO | Information & Media | 2 | $119,360 | — |
| Spatial Front, Inc. MD | Professional & Technical Services | 2 | $87,255 | — |
| Spatz Corporation CA | — | 0 | — | — |
| Spatz Labs CA | — | 0 | — | — |
| Spaulding Academy & Family Services NH | Healthcare & Social Assistance | 0 | — | F |
| Spaulding Clinical Research LLC WI | Professional & Technical Services | 0 | — | F |
| Spaulding Composites, Inc. NH | Manufacturing | 0 | — | D |
| Spaulding Rehabilitation Hospital MA | Healthcare & Social Assistance | 7 | $76,541 | — |
| Spaulding Rehabilitation Network MA | Healthcare & Social Assistance | 0 | — | F |
| Spaulding Stone LLC MN | Construction | 0 | — | F |
| SpawGlass Civil Construction, Inc. TX | Construction | 0 | — | D |
| SpawGlass Construction Corporation TX | Construction | 0 | — | B |
| SpawGlass Contractors Inc. - Austin TX | Construction | 0 | — | A |
| SpawGlass Contractors Inc. - NTX TX | Construction | 0 | — | C |
| SpawGlass Contractors Inc. - San Antonio TX | Construction | 0 | — | B |
| SpawGlass Contractors Inc. - STX TX | Construction | 0 | — | D |
| Spawn Mate Inc CA | Agriculture & Forestry | 0 | — | A |
| Spawn Mate, Inc. dba Mushroom Farms CA | — | 0 | — | — |
| Spazzarini Construction Company, LLC CT | Construction | 0 | — | F |
| SPB Utility Services, Inc. NV | Utilities | 0 | — | A |
| SPC Drywall TX | Construction | 0 | — | A |
| SPCA of Wake County, Inc. NC | Other Services | 0 | — | A |
| Speacialty Composite Group LLC (Waco Composites) TX | Manufacturing | 0 | — | F |
| Speak Out NE | — | 0 | — | — |
| Speakeasy Labs, Inc. CA | Educational Services | 3 | $199,667 | — |
| Speakeasy Telecommunications Company, LLC TX | Construction | 0 | — | A |
