| Spear Bio Inc. MA | Professional & Technical Services | 1 | $200,000 | — |
| Spear Excavating, LLC PA | Construction | 0 | — | A |
| Spear Parcels LLC NJ | Transportation & Warehousing | 0 | — | A |
| Spear Physical Therapy, PLLC NY | Healthcare & Social Assistance | 7 | $95,874 | — |
| Spearbit Labs Inc. FL | Professional & Technical Services | 1 | $120,000 | — |
| Spearfish Canyon Healthcare SD | Healthcare & Social Assistance | 0 | — | F |
| Spearfish Forest Products, Inc. SD | Manufacturing | 0 | — | F |
| Spears Coastline Plastics LLC FL | Manufacturing | 0 | — | C |
| Spears Coastline Plastics LLC TN | Manufacturing | 0 | — | F |
| Spears Delivery Service Inc IL | Transportation & Warehousing | 0 | — | F |
| Spears Enterprises, LLC NC | Transportation & Warehousing | 0 | — | F |
| Spears Manufacturing ID | Manufacturing | 0 | — | F |
| Spears Manufacturing KS | Manufacturing | 0 | — | F |
| Spears Manufacturing co. CA | Manufacturing | 0 | — | F |
| Spears Manufacturing co. FL | Wholesale Trade | 0 | — | A |
| Spears Manufacturing co. GA | Wholesale Trade | 0 | — | A |
| Spears Manufacturing co. IL | Wholesale Trade | 0 | — | F |
| Spears Manufacturing co. PA | Wholesale Trade | 0 | — | F |
| Spears Manufacturing co. TX | Wholesale Trade | 0 | — | A |
| Spears MFG PA | Manufacturing | 0 | — | A |
| Spears Mfg Co CA | Wholesale Trade | 0 | — | A |
| Spearville Clinic an Edwards County Medical Center Clinic KS | Healthcare & Social Assistance | 0 | — | A |
| Spec 7 Group, LLC MN | Construction | 0 | — | A |
| Spec 7 Insulation, LLC CO | Construction | 0 | — | F |
| SPEC Building Materials AL | Wholesale Trade | 0 | — | A |
| SPEC Building Materials AR | Wholesale Trade | 0 | — | B |
| SPEC Building Materials CO | Wholesale Trade | 0 | — | B |
| SPEC Building Materials FL | Wholesale Trade | 0 | — | C |
| SPEC Building Materials KS | Wholesale Trade | 0 | — | A |
| SPEC Building Materials MO | Wholesale Trade | 0 | — | C |
| SPEC Building Materials MS | Wholesale Trade | 0 | — | A |
| SPEC Building Materials NE | Wholesale Trade | 0 | — | F |
| SPEC Building Materials OK | Wholesale Trade | 0 | — | A |
| SPEC Building Materials SD | Wholesale Trade | 0 | — | A |
| SPEC Building Materials TN | Wholesale Trade | 0 | — | C |
| SPEC Building Materials TX | Wholesale Trade | 0 | — | A |
| Spec Drywall Inc. WA | Construction | 0 | — | A |
| Spec Personnel, LLC NC | Administrative & Waste Services | 0 | — | F |
| Spec Tool MI | Manufacturing | 0 | — | A |
| Spec7 CA | Construction | 0 | — | A |
| SpecChem, LLC KS | Manufacturing | 0 | — | A |
| SpecChem, LLC NV | Manufacturing | 0 | — | A |
| SpecChem, LLC PA | Manufacturing | 0 | — | F |
| SpecChem, LLC SC | Manufacturing | 0 | — | A |
| SpecChem, LLC TX | Manufacturing | 0 | — | A |
| SpecGX LLC MO | Manufacturing | 0 | — | A |
| SpecGx LLC/Mallinckrodt MO | Manufacturing | 0 | — | C |
| Special Care Services CA | Healthcare & Social Assistance | 0 | — | F |
| Special Cheese WI | Manufacturing | 0 | — | A |
| Special Event Services, Inc. FL | Real Estate | 0 | — | F |
