| Sports Authority-Mansfield2 TX | — | 0 | — | — |
| Sports Clips TN | — | 0 | — | — |
| Sports Clips - San Antonio Rd TX | — | 0 | — | — |
| Sports Club LC Owner, LLC TX | Arts & Entertainment | 0 | — | D |
| Sports Club/LA-Miami FL | — | 0 | — | — |
| Sports Endeavors (Mebane, NC) NC | Retail Trade | 0 | — | A |
| Sports Endeavors, Inc NC | Retail Trade | 0 | — | A |
| Sports Fields Inc GA | Construction | 0 | — | A |
| Sports Futures XChange Inc IL | Finance & Insurance | 2 | $150,000 | — |
| Sports Info Solutions PA | Information & Media | 0 | — | A |
| Sports Physical Therapy of New York, PC NY | — | 0 | — | — |
| Sports Publications Production NY | — | 0 | — | — |
| Sports Research Corporation CA | Manufacturing | 0 | — | A |
| Sports Specialists of Milwaukee, Inc. WI | Wholesale Trade | 0 | — | D |
| Sports Turf Services/DBA Environmental Enhancements VA | Administrative & Waste Services | 0 | — | F |
| Sports Village Hospitality Operating LLC TX | Accommodation & Food Services | 0 | — | A |
| Sportsbook PA | — | 0 | — | — |
| Sportsbox.ai Inc. WA | Professional & Technical Services | 1 | $114,400 | — |
| SportsCare of America PC NJ | Healthcare & Social Assistance | 1 | $120,750 | — |
| Sportsman Boats SC | Manufacturing | 0 | — | D |
| Sportsman Cap KS | Wholesale Trade | 0 | — | A |
| Sportsman's Distribution Company LLC WA | Transportation & Warehousing | 0 | — | C |
| Sportsman's Distribution Company LLC (Bass Pro & Cabela's) WI | Transportation & Warehousing | 0 | — | A |
| Sportsman's Guide MN | Retail Trade | 0 | — | C |
| Sportsman's Warehouse CA | — | 0 | — | — |
| Sportsman's Warehouse, Inc. UT | Retail Trade | 2 | $141,023 | — |
| Sportsmans Concrete, Inc. AZ | Construction | 0 | — | F |
| SPORTSMED PT, LLC NJ | Healthcare & Social Assistance | 3 | $109,167 | — |
| SportsMEDIA Technology Corp NC | Professional & Technical Services | 1 | $140,000 | — |
| SPORTSMEDIA TECHNOLOGY CORP COVID19 NC | — | 0 | — | — |
| SportsMEDIA Technology Corporation FL | — | 0 | — | — |
| Sportsmen's Lodge CA | — | 0 | — | — |
| Sportsvision, Inc. NC | Professional & Technical Services | 1 | $124,415 | — |
| Sportworks Global LLC WA | Manufacturing | 0 | — | F |
| Sposeto Engineering Inc CA | Construction | 0 | — | A |
| Spot & Tango PA | Manufacturing | 0 | — | F |
| Spot AI, Inc. UT | Professional & Technical Services | 3 | $184,396 | — |
| Spot On Delivery, Inc. MO | Transportation & Warehousing | 0 | — | B |
| Spotify USA Inc CA | — | 0 | — | — |
| SPOTIFY USA, INC. NY | Information & Media | 37 | $215,708 | — |
| Spotlight Therapeutics, Inc. CA | Professional & Technical Services | 3 | $91,333 | — |
| SPOTLIGHT TRADING LLC CA | Transportation & Warehousing | 2 | $52,707 | — |
| Spotline, Inc. CA | Professional & Technical Services | 2 | $150,500 | — |
| Spotmaster Linens FL | — | 0 | — | — |
| Spotnails IL | Wholesale Trade | 0 | — | D |
| Spotnana Technology, Inc. NY | Information & Media | 5 | $214,000 | — |
| Spotsylvania County Government VA | Retail Trade | 0 | — | A |
| Spotsylvania Public County Schools VA | Educational Services | 15 | $58,485 | — |
| Spotted Dog Ventures LLC dba Emerson Resort & Spa NY | — | 0 | — | — |
| Spotted Dog Ventures, LLC dba Emerson Resort & Spa NY | Accommodation & Food Services | 0 | — | F |
