| Spoonful Management, LLC CA | — | 0 | — | — |
| Spoonful of Comfort, LLC UT | Retail Trade | 0 | — | A |
| Spoontiques Inc. MA | Wholesale Trade | 0 | — | B |
| SPORER LAND DEVELOPMENT, INC KS | Construction | 0 | — | D |
| Sport Chalet LLC CA | — | 0 | — | — |
| Sport Clips TX | — | 0 | — | — |
| Sport Clips - Agnes St. TX | — | 0 | — | — |
| Sport clips - Bee Caves TX | — | 0 | — | — |
| Sport Clips - FM620 TX | — | 0 | — | — |
| Sport Clips - Frontage Rd. TX | — | 0 | — | — |
| Sport Clips - Hwy 190 TX | — | 0 | — | — |
| Sport Clips - Hwy. 290 TX | — | 0 | — | — |
| Sport Clips - Kyle Parkway TX | — | 0 | — | — |
| Sport Clips - Lakeline TX | — | 0 | — | — |
| Sport Clips - N. Mopac TX | — | 0 | — | — |
| Sport Clips - Palm Valley TX | — | 0 | — | — |
| Sport Clips - Rivery Blvd. TX | — | 0 | — | — |
| Sport Clips - S. IH-35 Round Rock TX | — | 0 | — | — |
| Sport Clips - Shops Pkwy TX | — | 0 | — | — |
| Sport Clips - Town Center TX | — | 0 | — | — |
| Sport Clips - Trimmier Rd TX | — | 0 | — | — |
| Sport Clips - University Oaks TX | — | 0 | — | — |
| Sport Clips - Walton Way TX | — | 0 | — | — |
| Sport Clips - Whitestone Blvd TX | — | 0 | — | — |
| Sport Clips, Inc. NV | — | 0 | — | — |
| Sport Dimension Inc. CA | Wholesale Trade | 1 | $120,000 | — |
| Sport Group Holding PA | Manufacturing | 0 | — | F |
| Sport Squad Inc MD | Wholesale Trade | 4 | $175,000 | — |
| Sportable Scoreboards Inc KY | Manufacturing | 0 | — | F |
| SportChassis LLC OK | Manufacturing | 0 | — | A |
| Sportech, Inc. MN | Manufacturing | 0 | — | F |
| Sportel Greenhouses, LLC MI | Agriculture & Forestry | 0 | — | A |
| Sportgroup GA | Construction | 0 | — | D |
| Sportime Clubs, LLC NY | Arts & Entertainment | 1 | $87,000 | — |
| Sportman's Distribution Company LLC (Bass Pro Shops & Cabela's) UT | Transportation & Warehousing | 0 | — | C |
| Sportman's Distribution Company LLC (Bass Pro Shops & Cabela's) WV | Transportation & Warehousing | 0 | — | D |
| Sportradar US LLC NY | Information & Media | 1 | $182,312 | — |
| Sports and Ortho, PC IL | Healthcare & Social Assistance | 1 | $90,347 | — |
| Sports and Orthopedic Center P.A. FL | Healthcare & Social Assistance | 0 | — | A |
| Sports Authority CO | — | 0 | — | — |
| Sports Authority WI | — | 0 | — | — |
| Sports Authority - Glendale Store #487 NY | — | 0 | — | — |
| Sports Authority - Lone Tree Store CO | — | 0 | — | — |
| Sports Authority - Revision 1 WI | — | 0 | — | — |
| Sports Authority - Store Support Center CO | — | 0 | — | — |
| Sports Authority - Westbury Store #484 NY | — | 0 | — | — |
| Sports Authority - Woodside Store #486 NY | — | 0 | — | — |
| Sports Authority Dolphin Miami Store #296 FL | — | 0 | — | — |
| Sports Authority, Inc. CA | — | 0 | — | — |
| Sports Authority, Inc. - New Jersey Distribution Center #843 NJ | — | 0 | — | — |
