| Specialty Products and Insulation Seattle WA | Retail Trade | 0 | — | A |
| Specialty Products and Insulation Seattle Fab WA | Retail Trade | 0 | — | A |
| Specialty Products and Insulation SPI IN | Retail Trade | 0 | — | F |
| Specialty Products and Insulation Spokane WA | Retail Trade | 0 | — | A |
| Specialty Products and Insulation Stockton CA | Retail Trade | 0 | — | A |
| Specialty Products and Insulation Tulsa OK | Retail Trade | 0 | — | A |
| Specialty Products Company ME | Manufacturing | 0 | — | A |
| Specialty Products Lake Bluff IL | Retail Trade | 0 | — | A |
| Specialty Products US, LLC WV | Manufacturing | 0 | — | A |
| Specialty Program Group, LLC IL | Finance & Insurance | 1 | $164,565 | — |
| Specialty Quality Cleaners, Inc PR | Other Services | 0 | — | A |
| Specialty Rehabilitation Hospital LLC LA | Healthcare & Social Assistance | 0 | — | A |
| Specialty Restoration of Texas TX | Construction | 0 | — | F |
| Specialty Retailers, Inc. VA | — | 0 | — | — |
| Specialty Retailers, Inc. (Gordman's) NE | — | 0 | — | — |
| Specialty Retailers, Inc. (Stage Distribution Center) OH | — | 0 | — | — |
| Specialty Retina Center, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Specialty Rim Supply IN | Manufacturing | 0 | — | F |
| Specialty Ring Products PA | Manufacturing | 0 | — | F |
| SPECIALTY ROLLED METALS IL | Wholesale Trade | 0 | — | A |
| Specialty Roofers, Inc. FL | Construction | 0 | — | A |
| Specialty roofing Inc AZ | Construction | 0 | — | F |
| Specialty RTP Inc TX | Manufacturing | 0 | — | F |
| Specialty RX MI LLC MI | Retail Trade | 2 | $66,772 | — |
| Specialty Sales, LLC CA | Agriculture & Forestry | 0 | — | D |
| Specialty Sales, LLC ID | Agriculture & Forestry | 0 | — | F |
| Specialty Sales, LLC TX | Agriculture & Forestry | 0 | — | F |
| Specialty Sales, LLC WI | Agriculture & Forestry | 0 | — | F |
| Specialty Screw Corporation IL | Manufacturing | 0 | — | F |
| Specialty Service Group TN | Construction | 0 | — | A |
| Specialty Services of New England, LLC NH | Construction | 0 | — | C |
| Specialty Silicone Products Inc. NY | Manufacturing | 0 | — | C |
| Specialty Steel Treating MI | Manufacturing | 0 | — | F |
| Specialty Surgical Instrumentation d/b/a Olsen Medical KY | Manufacturing | 0 | — | A |
| Specialty Surgical Instrumentation d/b/a Symmetry Surgical TN | Wholesale Trade | 0 | — | A |
| Specialty Team Plastering Inc CA | Construction | 0 | — | F |
| Specialty Technology & Research Inc. OH | Manufacturing | 1 | $100,000 | — |
| Specialty Textile AZ | — | 0 | — | — |
| Specialty Textile Services AZ | Other Services | 0 | — | D |
| Specialty Textile Services CA | Other Services | 0 | — | F |
| Specialty Tires of America (TN), LLC TN | Manufacturing | 0 | — | F |
| Specialty Tires of America, Inc. PA | Manufacturing | 0 | — | F |
| Specialty Tool and Machine, Inc. NE | Manufacturing | 0 | — | A |
| Specialty Tooling Systems INC MI | Manufacturing | 0 | — | A |
| Specialty Underwater Services, LLC PA | Administrative & Waste Services | 0 | — | A |
| Specialty Welding and Turnarounds, LLC. LA | Construction | 0 | — | A |
| SpecialtyCare, Inc. TN | Healthcare & Social Assistance | 7 | $124,647 | B |
| Specific Systems OK | Manufacturing | 0 | — | D |
| Specification Rubber Products AL | Manufacturing | 0 | — | F |
| Specified Electrical Contractors AZ | Construction | 0 | — | A |
