| Split Decision Enterprises Inc OH | Retail Trade | 0 | — | A |
| Split Decision Enterprises Inc dba Watson's of Grand Rapids MI | Retail Trade | 0 | — | C |
| SPLIT ROCK OPERATIONS LLC MN | Healthcare & Social Assistance | 0 | — | F |
| Splitwise Inc. RI | Professional & Technical Services | 1 | $214,760 | — |
| SPLN INTERNATIONAL LLC NJ | Professional & Technical Services | 1 | $105,997 | — |
| Splunk, Inc. CA | Information & Media | 31 | $196,248 | — |
| Splut, Inc. NY | Administrative & Waste Services | 0 | — | A |
| SPM AL | Real Estate | 0 | — | F |
| SPM MS | Real Estate | 0 | — | A |
| SPM SC | Real Estate | 0 | — | A |
| SPM / Shelby Woods Apts AL | Real Estate | 0 | — | A |
| SPM Industries, Inc MI | Manufacturing | 0 | — | A |
| SPM Management AL | Real Estate | 0 | — | A |
| SPM Oil & Gas TX | Manufacturing | 1 | $103,792 | — |
| SPM Properties FL | Real Estate | 0 | — | A |
| SPM, LLC FL | Real Estate | 0 | — | A |
| SPM, LLC TN | Real Estate | 0 | — | A |
| SPM,LLC. GA | Real Estate | 0 | — | A |
| SPMUD CA | Utilities | 0 | — | A |
| SPNK LOGISTICS LLC NY | Transportation & Warehousing | 0 | — | A |
| SPO Management, LLC KS | — | 0 | — | — |
| Spoerl Equipment Repair and Mobile Services WI | Other Services | 0 | — | F |
| Spoerl Trucking, Inc. WI | Wholesale Trade | 0 | — | F |
| Spoetzl Brewery, Inc. TX | Manufacturing | 0 | — | D |
| Spogen Biotech Inc. MO | Manufacturing | 0 | — | B |
| Spokane Airstream Adventures WA | Manufacturing | 0 | — | A |
| Spokane Comfort Systems WA | Construction | 0 | — | F |
| Spokane County Water District #3 WA | Utilities | 0 | — | A |
| Spokane Downtown Hotel Operations, Inc. WA | Accommodation & Food Services | 0 | — | F |
| Spokane Eye Clinic WA | — | 0 | — | — |
| Spokane Health and Rehabilitation WA | Healthcare & Social Assistance | 0 | — | F |
| Spokane Industries WA | Manufacturing | 0 | — | F |
| Spokane Metals, LLC WA | Manufacturing | 0 | — | F |
| Spokane of Cascadia, LLC WA | Healthcare & Social Assistance | 0 | — | F |
| Spokane of Olympus, LLC WA | Healthcare & Social Assistance | 0 | — | A |
| SPOKANE PRODUCE, INC. WA | Wholesale Trade | 0 | — | F |
| Spokane Regional Emergency Communications WA | Healthcare & Social Assistance | 0 | — | C |
| Spokane Spangle & Palouse Railway WA | Transportation & Warehousing | 0 | — | A |
| Spoke Custom AZ | Manufacturing | 0 | — | A |
| Spoke Custom GA | Manufacturing | 0 | — | A |
| SPOKEO, INC. CA | Information & Media | 8 | $138,681 | A |
| Spoleta Construction Corp NY | Construction | 0 | — | A |
| SponsorUnited, Inc. CT | Professional & Technical Services | 2 | $200,000 | — |
| Spooky Nook Sports Inc. PA | Arts & Entertainment | 0 | — | C |
| Spoon Exhibit Services, Inc. NY | Manufacturing | 0 | — | A |
| Spoon River Electric Cooperative, Inc. IL | Utilities | 0 | — | F |
| Spooner Creek Designs WI | Manufacturing | 0 | — | A |
| Spooner Riverside Motel LLC WI | Accommodation & Food Services | 0 | — | A |
| Spooner's Woodworks Inc. CA | Manufacturing | 0 | — | F |
| SPOONFUL MANAGEMENT MIAMI LLC FL | — | 0 | — | — |
