| SPI Pharma MI | Manufacturing | 0 | — | B |
| SPI Transport Systems Inc. NJ | Transportation & Warehousing | 0 | — | A |
| SPI Waste & Recycling LLC TN | Administrative & Waste Services | 0 | — | A |
| SPI, L.L.C. MI | Manufacturing | 0 | — | F |
| Spi-Trucking CA | Transportation & Warehousing | 0 | — | D |
| SPI/MOBILE PULLEY WORKS AL | Manufacturing | 0 | — | F |
| Spice AI, Inc. WA | Professional & Technical Services | 1 | $112,000 | — |
| Spice House, LLC IL | Manufacturing | 1 | $108,326 | — |
| Spiceland Wood Products IN | Manufacturing | 0 | — | A |
| SPICER PLUS INC CT | Retail Trade | 0 | — | C |
| Spicer's Paper, Inc. CA | — | 0 | — | — |
| Spicers Paper, Inc. CA | — | 0 | — | — |
| Spices Inc PA | Wholesale Trade | 0 | — | C |
| SPICES USA INC FL | Wholesale Trade | 0 | — | F |
| SpiceWorks, Inc. TX | — | 0 | — | — |
| Spicin Foods Inc KS | Manufacturing | 0 | — | F |
| SPIDA USA, LLC IN | Manufacturing | 0 | — | F |
| Spider Wall Systems, Inc. TX | Construction | 0 | — | A |
| Spieg's Barbers LLC OR | — | 0 | — | — |
| Spieker Company OH | Construction | 0 | — | A |
| Spies Paintingt, Inc. WI | Construction | 0 | — | A |
| Spies Pool Inc. FL | Construction | 0 | — | F |
| Spigarelli Cos dba BL Dalsin Rooifng MN | Construction | 0 | — | F |
| Spigot, Inc. FL | Information & Media | 1 | $80,000 | — |
| Spika Design and Manufacturing MT | Manufacturing | 0 | — | F |
| Spika Design and Manufaturing MT | Manufacturing | 0 | — | F |
| Spike Enterprise, Inc. OK | Administrative & Waste Services | 0 | — | A |
| Spike Up Media, LLC CA | Professional & Technical Services | 1 | $100,000 | — |
| Spiky.AI INC. MA | Professional & Technical Services | 1 | $124,800 | — |
| SpillTech GA | Manufacturing | 0 | — | A |
| SpillTech PA | Manufacturing | 0 | — | A |
| SpillTEch TX | Manufacturing | 0 | — | A |
| SpillTech Environmental, Inc AL | Manufacturing | 0 | — | D |
| SPIN Analytics and Strategy, LLC CA | Professional & Technical Services | 3 | $131,667 | — |
| SPIN Chicago, LLC IL | — | 0 | — | — |
| Spin Digital Media LLC MO | Information & Media | 1 | $170,000 | — |
| SPIN Global LLC MD | Healthcare & Social Assistance | 1 | $91,350 | — |
| Spin Master Inc. CA | Manufacturing | 1 | $184,000 | — |
| SPIN Philadelphia, LLC PA | — | 0 | — | — |
| SPIN San Francisco LLC CA | — | 0 | — | — |
| SPIN Seattle, LLC WA | — | 0 | — | — |
| Spinakr Solutions LLC TX | Professional & Technical Services | 2 | $149,375 | — |
| SPINAL ELEMENTS CA | Manufacturing | 0 | — | C |
| Spinal Group, Inc. KY | Manufacturing | 0 | — | F |
| Spinal Group, Inc. MA | Manufacturing | 0 | — | A |
| Spinal Systems KY | Manufacturing | 0 | — | F |
| Spinal Technology MA | Manufacturing | 0 | — | A |
| Spinco Metal Products NY | Manufacturing | 0 | — | A |
| Spindle Cooling & Warehousing, LLC AZ | Transportation & Warehousing | 0 | — | A |
| Spindler Construction Corp. UT | Construction | 0 | — | F |
