| Sperber Landscape Companies CA | Administrative & Waste Services | 0 | — | B |
| Sperber Landscape Companies of Kauai LLC HI | Administrative & Waste Services | 0 | — | F |
| Sperber Landscape Companies of Kona LLC CA | Administrative & Waste Services | 0 | — | C |
| Sperber Landscape Companies of Kona, LLC, DBA The Maintenance Group, LLC HI | Administrative & Waste Services | 0 | — | D |
| Sperber Landscape Companies of NE, LLC MA | Administrative & Waste Services | 0 | — | A |
| Speridian Technologies, LLC NM | Professional & Technical Services | 38 | $102,952 | — |
| SPERITI SOLUTIONS LLC TX | Professional & Technical Services | 1 | $98,946 | — |
| Spernak & Son, LLC AK | Construction | 0 | — | A |
| Spero Academy MN | Educational Services | 2 | $63,227 | — |
| Sperry & Associates, Inc. FL | Construction | 0 | — | A |
| Sperry & Rice Manufacturing OH | — | 0 | — | — |
| Sperry Rail, Inc. CT | Transportation & Warehousing | 0 | — | B |
| Sperry's Moviehouse Holland, LLC MI | Information & Media | 0 | — | A |
| Sperry's Theatre Operations, LLC MI | Information & Media | 0 | — | A |
| Speyside Bourbon Cooperage in Virginia, Inc. VA | — | 0 | — | — |
| Speyside Bourbon Cooperage, Inc. OH | Manufacturing | 0 | — | F |
| Speyside Bourbon Cooperage, Inc. TN | Manufacturing | 0 | — | A |
| Speyside Bourbon Cooperage, Inc. VA | Manufacturing | 0 | — | F |
| Speyside Bourbon Cooperage, Inc. VI | Manufacturing | 0 | — | F |
| Speyside Bourbon Stave Mill KY | Manufacturing | 0 | — | F |
| Speyside Bourbon Stave Mill OH | Manufacturing | 0 | — | D |
| SPF America and B&W Plating AR | Manufacturing | 0 | — | D |
| SPF Capital Real Estate LLC CA | Accommodation & Food Services | 0 | — | F |
| SPF North America, Inc. SC | Manufacturing | 2 | $89,229 | — |
| SPFAMERICA AR | Manufacturing | 0 | — | F |
| SPFC, Inc. CA | Construction | 0 | — | A |
| SPG OH | Manufacturing | 0 | — | F |
| SPG Construction, LLC GA | Construction | 0 | — | A |
| SPG International IL | Manufacturing | 0 | — | F |
| SPG International, LLC CO | Manufacturing | 0 | — | F |
| SPG SOLAR, INC. CA | — | 0 | — | — |
| SPG Therapy & Education, PC CA | Healthcare & Social Assistance | 1 | $119,783 | — |
| SPG, Inc. GA | Manufacturing | 0 | — | F |
| SPH ENTERPRISES, LTD MN | Accommodation & Food Services | 0 | — | A |
| Sphera Solutions, Inc. IL | Professional & Technical Services | 2 | $130,419 | — |
| SPHERE ANALYTICS, LLC (f/k/a Flagler Analytics, LLC) FL | Real Estate | 1 | $150,000 | — |
| Sphere Investments Operations, LLC (f/k/a Flagler, LLC) FL | Real Estate | 1 | $140,000 | — |
| Sphere of Influence, Inc. VA | Professional & Technical Services | 1 | $194,000 | — |
| Sphere Renewables CO | Construction | 0 | — | A |
| SphereCommerce, LLC CA | Finance & Insurance | 1 | $186,947 | — |
| Spherex Inc CA | Professional & Technical Services | 1 | $150,000 | — |
| Spherion of Lima, Inc. OH | Manufacturing | 0 | — | B |
| Spherotech Inc IL | Manufacturing | 0 | — | A |
| SPI - Specialty Products and Insulation NC | Retail Trade | 0 | — | A |
| SPI - Western Veneer OR | Manufacturing | 0 | — | F |
| SPI Blow Molding, LLC MI | Manufacturing | 0 | — | F |
| SPI Boise ID | Retail Trade | 0 | — | A |
| SPI Cloud Systems LLC NJ | Professional & Technical Services | 3 | $94,333 | — |
| SPI ENTERTAINMENT INC. NV | Arts & Entertainment | 1 | $69,680 | — |
| SPi Global US, Inc. WI | Administrative & Waste Services | 4 | $130,000 | — |
