| SPRECKELS UNION SCHOOL DISTRICT CA | Educational Services | 0 | — | D |
| Spredfast Inc. WI | — | 0 | — | — |
| Spreetail, LLC NE | Retail Trade | 3 | $125,896 | — |
| Sprenger Health Care Systems OH | Healthcare & Social Assistance | 0 | — | D |
| Spresso, LLC NY | Professional & Technical Services | 1 | $126,000 | — |
| Sprig Oral Health Technologies, Inc. CA | Manufacturing | 0 | — | A |
| Spriggs Excavation, Inc. CO | Construction | 0 | — | D |
| Sprinfield Assisted Living Center SD | Healthcare & Social Assistance | 0 | — | A |
| Spring & Associates, Inc. MD | Construction | 0 | — | A |
| Spring AL MC Care Properties OR | Healthcare & Social Assistance | 0 | — | F |
| Spring AL MC Care Properties, LLC TX | Healthcare & Social Assistance | 0 | — | A |
| Spring Align of Palatine IL | Other Services | 0 | — | A |
| Spring Arbor IA | Healthcare & Social Assistance | 0 | — | F |
| Spring Arbor MO | Healthcare & Social Assistance | 0 | — | A |
| Spring Arbor Coatings LLC MI | Manufacturing | 0 | — | A |
| Spring Arbor Coatings LLC TN | Manufacturing | 0 | — | F |
| Spring Arbor Lumber Company MI | Retail Trade | 0 | — | F |
| Spring Automation, LLC. TN | Manufacturing | 0 | — | A |
| Spring Branch Healthcare Center TX | — | 0 | — | — |
| Spring Branch Medical Center TX | — | 0 | — | — |
| Spring Care, Inc. NY | Healthcare & Social Assistance | 1 | $254,400 | — |
| Spring City Electrical Mfg. Co. PA | Manufacturing | 0 | — | F |
| Spring Creek Construction, LLC CO | Construction | 0 | — | F |
| Spring Creek Corporation OH | Manufacturing | 0 | — | D |
| Spring Creek Gardens, Inc. OR | Agriculture & Forestry | 0 | — | B |
| Spring Creek Nursery, Inc. OK | Wholesale Trade | 0 | — | A |
| Spring Creek Nursing IL | Healthcare & Social Assistance | 0 | — | F |
| Spring Creek Ranch Management WY | Accommodation & Food Services | 0 | — | A |
| Spring Creek Rehab LLC KY | Healthcare & Social Assistance | 0 | — | F |
| Spring Creek Rehabilitation & Nursing Care Center NY | Healthcare & Social Assistance | 0 | — | F |
| Spring Creek SNF LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Spring Electrical Construction Co., Inc. OH | Construction | 0 | — | F |
| Spring Glass and Mirror TX | Construction | 0 | — | A |
| Spring Green Enterprises Inc IL | Administrative & Waste Services | 0 | — | D |
| Spring Grove Apartments AL | Real Estate | 0 | — | A |
| Spring Grove Fire Protection District IL | Public Administration | 0 | — | A |
| Spring Grove Rehabilitation and Healthcare Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Spring Harbor Hospital-SHH ME | Healthcare & Social Assistance | 0 | — | F |
| Spring Hill Care & Rehab KS | Healthcare & Social Assistance | 0 | — | F |
| Spring Hills Assisted Living NJ | Healthcare & Social Assistance | 0 | — | A |
| Spring Hills at Somerset LLC NJ | Healthcare & Social Assistance | 0 | — | F |
| Spring Hills Cherry Hill LLC NJ | Healthcare & Social Assistance | 0 | — | A |
| SPRING HILLS CONSTRUCTION AND DEVELOPMENT LLC NJ | Construction | 0 | — | A |
| Spring Hills Home Care Services NJ | Healthcare & Social Assistance | 0 | — | F |
| Spring Hills Home Care Services - OH, LLC OH | Healthcare & Social Assistance | 0 | — | A |
| Spring Hills Home Care Services Henderson LLC NV | Healthcare & Social Assistance | 0 | — | A |
| Spring Hills LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Spring Hills LLC NJ | Management of Companies | 0 | — | F |
| Spring Hills LLC NY | Healthcare & Social Assistance | 0 | — | A |
| Spring Hills LLC TX | Healthcare & Social Assistance | 0 | — | A |