| Spindletop Investments LLC TX | Management of Companies | 1 | $45,000 | — |
| Spindrift Beverage Co. MA | Manufacturing | 0 | — | D |
| Spine and Pain Treatment Medical Center of Santa Barbara CA | — | 0 | — | — |
| Spine Care Partners, LLC MI | Healthcare & Social Assistance | 1 | $92,061 | — |
| Spine Solutions, LLC WI | Healthcare & Social Assistance | 0 | — | A |
| Spinecare Associates, LLC and Clearwater Orthopaedics LLC FL | — | 0 | — | — |
| SpineCare Delaware, LLC DE | Healthcare & Social Assistance | 0 | — | A |
| SpineFrontier, Inc. MA | Manufacturing | 1 | $150,000 | — |
| Spinelli Ravioli, Mfg. Co., Inc. MA | Accommodation & Food Services | 0 | — | A |
| Spineology Inc. MN | Manufacturing | 0 | — | A |
| Spiniello Companies NJ | Construction | 0 | — | D |
| Spiniello Infrastructure West CA | Construction | 0 | — | F |
| Spinnaker Contract Manufacturing INC. NH | Manufacturing | 0 | — | F |
| Spinneybeck | FilzFelt NY | Wholesale Trade | 0 | — | A |
| Spino Inc NJ | Professional & Technical Services | 6 | $862,025 | — |
| SPINRITE GA | Transportation & Warehousing | 0 | — | A |
| SPINS LLC IL | Professional & Technical Services | 2 | $142,500 | — |
| Spiral Binding LLC NJ | Wholesale Trade | 0 | — | A |
| Spiral Binding, LLC CA | — | 0 | — | — |
| Spiral Brushes, Inc. OH | Manufacturing | 0 | — | F |
| Spiral Metals Corp of BR LA | Manufacturing | 0 | — | F |
| Spiral Metals Corporation of Baton Rouge LA | Manufacturing | 0 | — | F |
| Spiral Metals, LLC WI | Manufacturing | 0 | — | F |
| Spiraledge OH | Transportation & Warehousing | 0 | — | C |
| Spirax Sarco Inc SC | Manufacturing | 0 | — | F |
| Spirco Manufacturing TN | Manufacturing | 0 | — | A |
| Spire Alabama Inc. AL | Utilities | 0 | — | D |
| Spire Engineering Services LLC TX | Professional & Technical Services | 1 | $121,000 | A |
| Spire Gulf Inc. AL | Utilities | 0 | — | B |
| Spire Hospitality CO | — | 0 | — | — |
| Spire Hospitality IL | — | 0 | — | — |
| Spire Hospitality MI | — | 0 | — | — |
| SPIRE Hospitality NM | — | 0 | — | — |
| Spire Hospitality OH | — | 0 | — | — |
| Spire Hospitality TN | — | 0 | — | — |
| SPIRE HOSPITALITY TX | Accommodation & Food Services | 0 | — | A |
| Spire Hospitality WA | — | 0 | — | — |
| Spire Hospitality (at High Peaks Resort) NY | — | 0 | — | — |
| SPIRE HOSPITALITY - EMPLOYER CA | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER CO | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER GA | Accommodation & Food Services | 0 | — | A |
| SPIRE HOSPITALITY - EMPLOYER KY | Accommodation & Food Services | 0 | — | A |
| SPIRE HOSPITALITY - EMPLOYER MA | Accommodation & Food Services | 0 | — | F |
| Spire Hospitality - Employer MD | Accommodation & Food Services | 0 | — | D |
| SPIRE HOSPITALITY - EMPLOYER MI | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER MN | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER MS | Accommodation & Food Services | 0 | — | C |
| SPIRE HOSPITALITY - EMPLOYER NM | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER NY | Accommodation & Food Services | 0 | — | A |
| SPIRE HOSPITALITY - EMPLOYER OH | Accommodation & Food Services | 0 | — | A |
