| Special Event Staffing NY | — | 0 | — | — |
| Special Forces Delivery Incorporated TX | Transportation & Warehousing | 0 | — | F |
| Special Funds Conservation Committee NY | — | 0 | — | — |
| Special Gardens Inc CA | Administrative & Waste Services | 0 | — | F |
| SPECIAL GROUP USA, INC. CA | Professional & Technical Services | 2 | $220,500 | — |
| Special Installations Inc. OH | Construction | 0 | — | A |
| Special Kids, Inc. TN | Healthcare & Social Assistance | 0 | — | A |
| Special Materials Company SC | Wholesale Trade | 0 | — | A |
| Special Metals IN | Manufacturing | 0 | — | A |
| Special Metals KY | Manufacturing | 0 | — | F |
| Special Metals WV | Manufacturing | 0 | — | D |
| Special Metals Corporation NY | Manufacturing | 0 | — | B |
| Special Metals Corporation PA | Manufacturing | 0 | — | F |
| SPECIAL METALS INC OK | Wholesale Trade | 0 | — | A |
| SPECIAL METALS INC TX | Wholesale Trade | 0 | — | C |
| Special Metals Welding Products NC | Manufacturing | 0 | — | F |
| Special Mine Services, Inc. IL | Manufacturing | 0 | — | A |
| Special Mobility Services OR | — | 0 | — | — |
| Special Mobility Services WA | Transportation & Warehousing | 0 | — | A |
| Special Mobility Services/RideSource OR | — | 0 | — | — |
| Special Products & Mfg, inc. TX | Manufacturing | 0 | — | F |
| Special Projects Group CO | Transportation & Warehousing | 0 | — | C |
| Special Projects Operations, Inc VA | Manufacturing | 0 | — | A |
| Special School District No. 1 MN | Educational Services | 9 | $72,104 | — |
| SPECIAL SERVICE FOR GROUPS, INC. CA | Healthcare & Social Assistance | 2 | $83,897 | — |
| SPECIAL SERVICE FREIGHT COMPANY OF THE CAROLINA INC NC | Transportation & Warehousing | 0 | — | B |
| Special Service Freight Company of the Carolinas, Inc. NC | Transportation & Warehousing | 0 | — | F |
| Special Services Transportation Agency VT | Transportation & Warehousing | 0 | — | F |
| Special Shapes Refractory Company AL | Manufacturing | 0 | — | A |
| Special Tree Ltd MI | Healthcare & Social Assistance | 0 | — | D |
| Special Waste Disposal Inc. NM | Administrative & Waste Services | 0 | — | A |
| Special-Lite, Inc. MI | Manufacturing | 0 | — | C |
| SPECIAL-T, LLC GA | Wholesale Trade | 0 | — | A |
| Specialist Resources Global, Inc. TN | Professional & Technical Services | 13 | $133,496 | — |
| Specialist Staffing Solutions IL | Administrative & Waste Services | 0 | — | A |
| Specialist Staffing Solutions MA | Administrative & Waste Services | 0 | — | A |
| Specialist Staffing Solutions NY | Administrative & Waste Services | 0 | — | A |
| Specialist Staffing Solutions Inc CA | Administrative & Waste Services | 0 | — | A |
| Specialist Staffing Solutions Inc MN | Administrative & Waste Services | 0 | — | A |
| Specialist Staffing Solutions Inc TX | Administrative & Waste Services | 1 | $95,000 | A |
| Specialist Staffing Solutions Inc, CA | Administrative & Waste Services | 0 | — | A |
| Specialists in Dermatology, PLLC AZ | Healthcare & Social Assistance | 0 | — | A |
| Specialists in General Surgery, LTD MN | Healthcare & Social Assistance | 0 | — | A |
| Specialists in Rehabilitation Medicine MI | Healthcare & Social Assistance | 0 | — | A |
| Speciality Cheese WI | Manufacturing | 0 | — | D |
| Speciality Services & Equipment LA | Construction | 0 | — | A |
| Specialized Bicycle Components NV | — | 0 | — | — |
| Specialized Bicycle Components OR | — | 0 | — | — |
| Specialized Bicycle Components UT | Manufacturing | 0 | — | F |
| Specialized Bicycle Components, Inc OH | Manufacturing | 0 | — | F |
