| Spectro Coating Corp MA | Manufacturing | 0 | — | F |
| Spectronics Coporation NY | Manufacturing | 0 | — | F |
| Spectronics Corporation NY | — | 0 | — | — |
| Spectrosys Solutions Inc MA | Professional & Technical Services | 2 | $106,018 | — |
| Spectrum VA | Real Estate | 0 | — | A |
| Spectrum A/C LLC FL | Construction | 0 | — | A |
| Spectrum Academy UT | Educational Services | 0 | — | F |
| Spectrum Adhesives Inc TN | Manufacturing | 0 | — | F |
| Spectrum Air Conditioning FL | Construction | 0 | — | F |
| Spectrum America ID | — | 0 | — | — |
| Spectrum America Supply Chain Solutions (Shopko distribution)xxxx NE | — | 0 | — | — |
| Spectrum America Supply Chain Solutions Inc. WI | — | 0 | — | — |
| Spectrum Aquatics MT | Wholesale Trade | 0 | — | C |
| Spectrum Assembly, Inc. CA | — | 0 | — | — |
| spectrum associates CT | Manufacturing | 0 | — | D |
| Spectrum Athletic Club- Valencia CA | — | 0 | — | — |
| Spectrum Automotive Holdings MO | Management of Companies | 0 | — | A |
| Spectrum Brands CA | Management of Companies | 0 | — | B |
| Spectrum Brands IN | Manufacturing | 0 | — | F |
| Spectrum Brands KS | Transportation & Warehousing | 0 | — | A |
| Spectrum Brands NC | Manufacturing | 0 | — | F |
| Spectrum Brands TX | Manufacturing | 0 | — | F |
| Spectrum Brands VA | Manufacturing | 0 | — | F |
| Spectrum Brands Global Pet Care - Bridgeton MO | Manufacturing | 0 | — | D |
| Spectrum Brands Inc H&G Global Pet Care Headquarters MO | Manufacturing | 0 | — | A |
| Spectrum Brands Inc H&G Retail Services MO | Management of Companies | 0 | — | F |
| Spectrum Brands Inc HQ WI | Management of Companies | 0 | — | A |
| Spectrum Brands Inc. WI | Wholesale Trade | 1 | $145,000 | — |
| Spectrum Brands, Inc. FL | — | 0 | — | — |
| Spectrum Brands, Inc. PA | Transportation & Warehousing | 0 | — | B |
| Spectrum Brands, Inc. Remington Dist. Center CA | — | 0 | — | — |
| Spectrum Brands-STP Products Manufacturing Co. TX | — | 0 | — | — |
| Spectrum BSA CA | Administrative & Waste Services | 0 | — | F |
| SPECTRUM COLORS GEMS INC. NY | Wholesale Trade | 2 | $97,760 | — |
| Spectrum Contracting, Inc. FL | Construction | 0 | — | B |
| Spectrum Control DE | Manufacturing | 0 | — | C |
| Spectrum Control, Inc MA | Manufacturing | 0 | — | A |
| Spectrum Control, Inc MD | Manufacturing | 0 | — | A |
| Spectrum Control, Inc MI | Manufacturing | 0 | — | D |
| Spectrum Control, Inc PA | Manufacturing | 0 | — | B |
| Spectrum Cure, Inc. CA | Professional & Technical Services | 1 | $104,000 | — |
| Spectrum Custom Design Inc CA | Manufacturing | 0 | — | F |
| SPECTRUM CUSTOM INTERIORS, LLC OR | Construction | 0 | — | A |
| Spectrum Diversified Designs OH | Wholesale Trade | 0 | — | C |
| Spectrum Energy, LLC MD | Professional & Technical Services | 0 | — | A |
| Spectrum Environmental Services, Inc. AL | Construction | 0 | — | F |
| Spectrum Foods, Inc. MD | Wholesale Trade | 0 | — | F |
| Spectrum General Contractors, Inc. CO | Construction | 0 | — | A |
| Spectrum Glass Company WA | — | 0 | — | — |
| Spectrum Health MI | Finance & Insurance | 0 | — | F |
