| SPIRE HOSPITALITY - EMPLOYER TN | Accommodation & Food Services | 0 | — | A |
| SPIRE HOSPITALITY - EMPLOYER TX | Accommodation & Food Services | 0 | — | F |
| SPIRE HOSPITALITY - EMPLOYER VT | Accommodation & Food Services | 0 | — | C |
| SPIRE HOSPITALITY - EMPLOYER WA | Accommodation & Food Services | 0 | — | F |
| Spire Hospitality - Hilton Jackson MS | — | 0 | — | — |
| Spire Hospitality, dba Los Angeles Marriott Burbank Airport CA | — | 0 | — | — |
| Spire Hospitality-Embassy Suites TX | — | 0 | — | — |
| Spire Hospitality/Top Notch Resort VT | — | 0 | — | — |
| Spire Inc. MO | Utilities | 6 | $146,800 | — |
| Spire Manufacturing Solutions LLC CO | Manufacturing | 0 | — | F |
| Spire Marketing Inc. TX | Utilities | 0 | — | A |
| Spire Mississippi Inc. MS | Utilities | 0 | — | A |
| Spire Missouri Inc. MO | Utilities | 0 | — | F |
| Spire Power Solutions IL | — | 0 | — | — |
| SPIRE SEATAC MANAGEMENT, LLC - EMPLOYER WA | Accommodation & Food Services | 0 | — | F |
| Spire Services Inc. AL | Utilities | 0 | — | D |
| Spire Services Inc. MO | Utilities | 0 | — | A |
| Spire Storage Inc. WY | Transportation & Warehousing | 0 | — | A |
| Spirent Communications, Inc. TX | Professional & Technical Services | 12 | $124,439 | — |
| Spireon, Inc. TX | Information & Media | 2 | $117,832 | — |
| Spirit TX | — | 0 | — | — |
| Spirit & Sanzone Distributors Co., Inc. NY | — | 0 | — | — |
| Spirit AeroSystems, Inc. KS | Manufacturing | 0 | — | F |
| Spirit AeroSystems, Inc. NC | Manufacturing | 0 | — | F |
| Spirit AeroSystems, Inc. OK | Manufacturing | 0 | — | F |
| SPIRIT AEROSYSTEMS, INC. TX | Manufacturing | 2 | $84,820 | — |
| Spirit Aerosystems-Gulfstream Div. OK | — | 0 | — | — |
| Spirit Airlines FL | Transportation & Warehousing | 20 | $200,853 | D |
| Spirit Airlines GA | Transportation & Warehousing | 0 | — | C |
| Spirit Airlines IL | Transportation & Warehousing | 0 | — | B |
| Spirit Airlines MD | Transportation & Warehousing | 0 | — | A |
| Spirit Airlines MI | Transportation & Warehousing | 0 | — | C |
| Spirit Airlines NJ | Transportation & Warehousing | 0 | — | B |
| Spirit Airlines NV | Transportation & Warehousing | 0 | — | D |
| Spirit Airlines TX | Transportation & Warehousing | 0 | — | B |
| Spirit Airlines (at O'Hare Airport) IL | — | 0 | — | — |
| Spirit Airlines (IAH) TX | — | 0 | — | — |
| Spirit Airlines (W PGL Warehouse) TX | — | 0 | — | — |
| Spirit Airlines, BWI MD | — | 0 | — | — |
| Spirit Airlines, Inc @ LaGuardia International Airport NY | — | 0 | — | — |
| Spirit Airlines, Inc, NJ | — | 0 | — | — |
| Spirit Airlines, Inc. Ft. Lauderdale/Hollywood International Airport FL | — | 0 | — | — |
| Spirit Airlines, Inc. Operations Control Center FL | — | 0 | — | — |
| Spirit Airlines, Inc. Orlando International Airport FL | — | 0 | — | — |
| Spirit Clothing Company CA | — | 0 | — | — |
| Spirit Coach LLC AL | Transportation & Warehousing | 0 | — | A |
| Spirit Construction Services Inc. WI | Construction | 1 | $74,000 | — |
| SPIRIT DSP LLC TX | Transportation & Warehousing | 0 | — | C |
| Spirit Global Energy Soultions TX | Mining & Extraction | 0 | — | A |
| Spirit Group, Inc. FL | Wholesale Trade | 0 | — | A |