| Spotter Global, Inc. CA | Wholesale Trade | 1 | $6,240,000 | — |
| Spotter LLC IL | Administrative & Waste Services | 0 | — | A |
| Spotter Staffing LLC IL | Administrative & Waste Services | 0 | — | A |
| Spotter, Inc. CA | Finance & Insurance | 5 | $147,944 | — |
| Spotts Brothers Inc. PA | Construction | 0 | — | A |
| SPP America - LAX CA | — | 0 | — | — |
| SPP Mechanical Inc. OH | Construction | 0 | — | A |
| SPP Miami LLC FL | Manufacturing | 0 | — | F |
| SPP Pumps Inc. GA | Manufacturing | 0 | — | F |
| SPR Packaging, LLC TX | Manufacturing | 0 | — | F |
| SPR Pkg, LLC TX | Manufacturing | 0 | — | F |
| SPR Procurement Company GA | Wholesale Trade | 0 | — | A |
| SPR SOFTWARE SYSTEMS, LLC TX | Professional & Technical Services | 5 | $112,880 | — |
| Spraberry Production Services, LLC TX | Mining & Extraction | 0 | — | A |
| Spradley Property Management LLC TX | Real Estate | 0 | — | F |
| Spradling IN | Manufacturing | 0 | — | F |
| Spradling International TN | Transportation & Warehousing | 0 | — | A |
| Spradling International, Inc AL | Transportation & Warehousing | 0 | — | A |
| Spradling International, Inc NC | Manufacturing | 0 | — | F |
| SPRAGUE EXCAVATNG CO., INC. MO | Construction | 0 | — | F |
| Sprague Operating Resources LLC ME | Transportation & Warehousing | 0 | — | A |
| Sprague Operating Resources LLC NH | Wholesale Trade | 0 | — | A |
| Sprague Operating Resources LLC NY | Wholesale Trade | 0 | — | D |
| Sprague Pest Solutions AZ | Administrative & Waste Services | 0 | — | F |
| Sprague Pest Solutions CA | Administrative & Waste Services | 0 | — | F |
| Sprague Pest Solutions CO | Administrative & Waste Services | 0 | — | F |
| Sprague Pest Solutions ID | Administrative & Waste Services | 0 | — | F |
| Sprague Pest Solutions NV | Administrative & Waste Services | 0 | — | F |
| Sprague Pest Solutions OR | Administrative & Waste Services | 0 | — | C |
| Sprague Pest Solutions UT | Administrative & Waste Services | 0 | — | A |
| Sprague Pest Solutions WA | Administrative & Waste Services | 0 | — | C |
| Spragues' Ready Mix CA | Manufacturing | 0 | — | F |
| Sprandel Enterprises OH | Transportation & Warehousing | 0 | — | B |
| Spray Foam Equipment & Mfg. LLC LA | Manufacturing | 0 | — | F |
| Spray In Place Solutions NY | Construction | 0 | — | A |
| Spray Pro Insulation, LLC FL | Construction | 0 | — | A |
| Spray Products Corporation OH | Manufacturing | 0 | — | F |
| Spray Products Corporation PA | Manufacturing | 0 | — | C |
| Spray Systems Environmental AZ | Administrative & Waste Services | 0 | — | A |
| Spray Tech Systems. Inc CA | Construction | 0 | — | A |
| Spray-Rite, Inc. OK | Manufacturing | 0 | — | C |
| SPRAY-TECH FINISHING INC NY | Manufacturing | 0 | — | F |
| Sprayberry Animal Hospital GA | Professional & Technical Services | 0 | — | A |
| Sprayfoam Southwest Global Roofing Group NV | Construction | 0 | — | F |
| Sprayfoam Southwest Inc AZ | Construction | 0 | — | A |
| Spraying Systems Co. IL | Manufacturing | 2 | $148,596 | — |
| Spreadshirt, Inc. PA | — | 0 | — | — |
| Spreadtrum Communications USA Inc CA | Manufacturing | 2 | $124,000 | — |
| Sprecher Beverage Company, LLC WI | Manufacturing | 0 | — | F |
| Spreckels Sugar CA | Manufacturing | 0 | — | F |
