| Salvation Army Adult Rehabilitation Centers MD | — | 0 | — | — |
| Salvation Army thrift store MN | — | 0 | — | — |
| Salvatore Electric Inc. CA | Construction | 0 | — | F |
| Salvino Electrical Contractors, Inc. FL | Construction | 0 | — | A |
| Salvino General Contractors Inc. FL | Construction | 0 | — | A |
| Salvo General Contracting, Inc PA | Construction | 0 | — | F |
| Salvo Limited Partnership,LLLP MD | Retail Trade | 0 | — | A |
| SALVO TECHNOLOGIES LLC FL | Manufacturing | 0 | — | A |
| Salyersville Nursing and Rehab KY | Healthcare & Social Assistance | 0 | — | B |
| Salzer Technologies, Inc. VA | Professional & Technical Services | 1 | $150,000 | — |
| Sam A. Lupo & Sons, Inc NY | Manufacturing | 0 | — | F |
| SAM Americas, Inc OH | Manufacturing | 0 | — | F |
| Sam Analytic Solutions, LLC NC | Professional & Technical Services | 2 | $108,163 | — |
| Sam Ash Music Corp NY | Retail Trade | 0 | — | A |
| Sam C Franklin & Son, Inc. TN | Construction | 0 | — | F |
| Sam C Franklin& Son, Inc. TN | Construction | 0 | — | A |
| Sam Dong OH | Manufacturing | 0 | — | F |
| Sam Dong Inc. TN | Manufacturing | 0 | — | F |
| Sam Galloway Ford Inc FL | Retail Trade | 0 | — | A |
| Sam Galloway Ford Lincoln FL | Retail Trade | 0 | — | A |
| Sam Galloway Ford South LTD FL | Retail Trade | 0 | — | A |
| Sam Greco Construction Inc NY | Manufacturing | 0 | — | F |
| Sam Hill & Sons, Inc. CA | Construction | 0 | — | F |
| Sam Houston Electric Cooperative, Inc. TX | Utilities | 0 | — | F |
| SAM HOUSTON RACE PARK TX | Arts & Entertainment | 0 | — | A |
| Sam Houston State University TX | Educational Services | 12 | $76,275 | — |
| Sam Khmer Corporation CA | Transportation & Warehousing | 0 | — | F |
| Sam Levin Furniture, LLC PA | — | 0 | — | — |
| Sam Levits AZ | — | 0 | — | — |
| Sam Levitz Furniture AZ | — | 0 | — | — |
| Sam Melvin Painting Company MO | Construction | 0 | — | A |
| Sam Moore Furniture, LLC VA | Manufacturing | 0 | — | F |
| Sam Packs Five Star Ford LTD TX | Retail Trade | 0 | — | A |
| Sam Rammaha Painting Co., Inc. CA | Construction | 0 | — | D |
| Sam Rust Seafood, INC. VA | Wholesale Trade | 0 | — | F |
| Sam S. Smucker & Sons, Inc. PA | Construction | 0 | — | F |
| Sam Schwartz Pedestrian Traffic Management Services, Inc. NY | Administrative & Waste Services | 0 | — | F |
| Sam Stevens Inc TX | Manufacturing | 0 | — | A |
| Sam Tell and Son, Inc. NY | Wholesale Trade | 0 | — | C |
| Sam Wexler Plumbing PA | Construction | 0 | — | F |
| Sam Yoder & Son LLC DE | Manufacturing | 0 | — | F |
| Sam's East, Inc. AL | Retail Trade | 0 | — | A |
| Sam's East, Inc. DE | Retail Trade | 0 | — | B |
| Sam's East, Inc. FL | Retail Trade | 0 | — | C |
| Sam's East, Inc. GA | Retail Trade | 0 | — | C |
| Sam's East, Inc. IN | Retail Trade | 0 | — | B |
| Sam's East, Inc. KY | Retail Trade | 0 | — | B |
| Sam's East, Inc. LA | Retail Trade | 0 | — | B |
| Sam's East, Inc. MD | Retail Trade | 0 | — | C |
| Sam's East, Inc. MI | Retail Trade | 0 | — | B |
