| Spirit Industries LLC LA | Manufacturing | 0 | — | F |
| Spirit Jersey CA | Manufacturing | 0 | — | A |
| Spirit Lake Senior Operator, LLC IA | Healthcare & Social Assistance | 0 | — | F |
| Spirit Logistics Network FL | Transportation & Warehousing | 0 | — | A |
| Spirit Logistics Network GA | Transportation & Warehousing | 0 | — | A |
| Spirit Logistics Network KY | Transportation & Warehousing | 0 | — | A |
| Spirit Logistics Network NJ | Transportation & Warehousing | 0 | — | A |
| Spirit Logistics Network TN | Transportation & Warehousing | 0 | — | A |
| Spirit Logistics Network, Inc. MA | Transportation & Warehousing | 0 | — | C |
| Spirit Logistics Network, Inc. SC | Transportation & Warehousing | 0 | — | A |
| Spirit Manufacturing Inc. WI | — | 0 | — | — |
| Spirit Medical Transport OH | Healthcare & Social Assistance | 3 | $48,152 | — |
| Spirit Mountain Recreation Area MN | Arts & Entertainment | 0 | — | A |
| Spirit of '76, LLC MO | Wholesale Trade | 0 | — | D |
| Spirit Services Co OH | Other Services | 0 | — | A |
| Spirit Truck Lines TX | Transportation & Warehousing | 0 | — | A |
| SpiriTrust Lutheran PA | Healthcare & Social Assistance | 0 | — | F |
| SpiriTrust Lutheran LIFE PA | Healthcare & Social Assistance | 0 | — | A |
| Spiritus Systems Company, Inc. NC | Manufacturing | 0 | — | A |
| SPIROL International Corporation CT | Manufacturing | 0 | — | F |
| Spiros Industries, Inc. WI | Manufacturing | 0 | — | F |
| Spirtas Wrecking Company MO | Construction | 0 | — | D |
| SPITZ, INC. PA | Manufacturing | 0 | — | F |
| Spitzer Industries, Inc. TX | Manufacturing | 0 | — | A |
| Spitzer Industries-Brookshire TX | — | 0 | — | — |
| Spivak Architects P.C. NY | Professional & Technical Services | 1 | $64,050 | — |
| Spivak Group LLC OR | Accommodation & Food Services | 0 | — | A |
| SPK WA | Transportation & Warehousing | 0 | — | F |
| SPK PAR WA | Transportation & Warehousing | 0 | — | A |
| SPK TECHNOLOGIES INC CA | Professional & Technical Services | 1 | $84,000 | — |
| SPL Consulting, Inc. TX | Professional & Technical Services | 2 | $160,000 | — |
| SPL, INC. CO | Mining & Extraction | 0 | — | A |
| SPL, INC. LA | Mining & Extraction | 0 | — | A |
| SPL, INC. ND | Professional & Technical Services | 0 | — | A |
| SPL, INC. NM | Mining & Extraction | 0 | — | A |
| SPL, INC. TX | Professional & Technical Services | 0 | — | A |
| Splash Business Intelligence Inc. GA | Professional & Technical Services | 1 | $131,000 | — |
| Splash Cafe, Inc. dba Splash Cafe Artisan Bakery CA | — | 0 | — | — |
| Splash Fiber LLC. CO | Construction | 0 | — | F |
| Splash Financial, Inc. OH | Finance & Insurance | 2 | $232,500 | — |
| Splash N' Dash/International Express Logistics OR | Agriculture & Forestry | 0 | — | A |
| Splash Pools & Construction, LLC CA | Construction | 0 | — | D |
| Splashtop Inc. CA | Professional & Technical Services | 2 | $198,300 | — |
| Splay Inc. CA | Manufacturing | 1 | $151,694 | — |
| Splendid Engineering, Inc WI | Professional & Technical Services | 2 | $91,000 | — |
| Splendor Boats, LLC IN | Manufacturing | 0 | — | A |
| SPLENDORA INDEPENDENT SCHOOL DISTRICT TX | Educational Services | 4 | $64,300 | — |
| Splicers, Inc. TX | Construction | 0 | — | A |
| Spligitty Fiber Optics UT | Construction | 0 | — | A |
| SPLINT PHARMA LLC NY | Professional & Technical Services | 14 | $83,406 | — |
