| Speck Pumps Pool Products, Inc. FL | Manufacturing | 0 | — | D |
| Speck Pumps-Pool Products, Inc. FL | Manufacturing | 0 | — | A |
| Speco Inc IL | Manufacturing | 0 | — | F |
| SpecPro Environmental Services LLC TN | Administrative & Waste Services | 0 | — | A |
| Specright, Inc. CA | Information & Media | 1 | $158,760 | — |
| Specs Family Partners TX | Wholesale Trade | 0 | — | F |
| SPECTACLE SOLUTIONS LLC IA | Professional & Technical Services | 1 | $85,696 | — |
| Specter, Inc. CA | Information & Media | 2 | $150,000 | — |
| SPECTEX INC CA | Other Services | 0 | — | F |
| Spectex Inc., Dba. Specialty Textile Services CA | — | 0 | — | — |
| Spectra -Blue Water Resort & Casino AZ | — | 0 | — | — |
| SPECTRA CARGO LOGISTICS TX | Transportation & Warehousing | 0 | — | B |
| Spectra Color, Inc. CA | Manufacturing | 0 | — | F |
| Spectra Colors Corp. NJ | Wholesale Trade | 0 | — | C |
| Spectra Contract Flooring AL | Construction | 0 | — | A |
| Spectra Contract Flooring FL | Construction | 0 | — | F |
| Spectra Contract Flooring GA | Construction | 0 | — | A |
| Spectra Contract Flooring TX | Construction | 0 | — | A |
| Spectra Electrical Services AZ | Construction | 0 | — | A |
| Spectra Food Services and Hospitality WI | — | 0 | — | — |
| Spectra Food Services and Hospitality - Revision 1 WI | — | 0 | — | — |
| Spectra Health ND | Healthcare & Social Assistance | 1 | $150,000 | — |
| Spectra Inc PA | Manufacturing | 0 | — | D |
| SPECTRA JET, INCORPORATED OH | Transportation & Warehousing | 0 | — | D |
| Spectra Laboratories CA | — | 0 | — | — |
| Spectra Laboratories MS | — | 0 | — | — |
| Spectra Laboratories NJ | — | 0 | — | — |
| Spectra Laboratories Inc. and National Medical Care Inc. CA | — | 0 | — | — |
| Spectra Labs NJ | — | 0 | — | — |
| Spectra Metal Sales Inc FL | Manufacturing | 0 | — | F |
| Spectra Metal Sales Inc GA | Manufacturing | 0 | — | F |
| Spectra Metal Sales, Inc IN | Manufacturing | 0 | — | F |
| Spectra Metals Sales, Inc. GA | Wholesale Trade | 0 | — | F |
| Spectra Metals Sales, Inc. TX | Manufacturing | 0 | — | F |
| Spectra Premium Mobility Solutions USA LLC IN | Wholesale Trade | 0 | — | C |
| Spectra Premium, Inc. - Distribution Center CA | — | 0 | — | — |
| Spectra Print WI | Manufacturing | 0 | — | F |
| Spectra Technologies LLC AR | Manufacturing | 0 | — | C |
| Spectra True Colour LLC SC | Manufacturing | 0 | — | A |
| Spectra Venue Mangement - Iowa Events Center IA | — | 0 | — | — |
| Spectra Wood PA | Manufacturing | 0 | — | F |
| Spectra-Tech Manufacturing, Inc. OH | Manufacturing | 0 | — | C |
| SPECTRAFORCE TECHNOLOGIES INC NC | Professional & Technical Services | 2 | $157,040 | — |
| SpectraGraphics, Inc KS | Manufacturing | 0 | — | A |
| Spectralytics, Inc. MN | Manufacturing | 0 | — | D |
| SpectraMD USA Inc. NJ | Professional & Technical Services | 4 | $117,638 | — |
| Spectranetics LLC CA | — | 0 | — | — |
| SpectraWatt, Inc. NY | — | 0 | — | — |
| SPECTRAWAVE, INC. MA | Manufacturing | 2 | $137,586 | — |
| Spectro Alloys Corporation MN | Manufacturing | 0 | — | F |
