| Sam's Club #6669 NH | — | 0 | — | — |
| Sam's Club #8137 MI | — | 0 | — | — |
| Sam's Club #8140 FL | — | 0 | — | — |
| Sam's Club #8204 LA | — | 0 | — | — |
| Sam's Club #8214 FL | — | 0 | — | — |
| Sam's Club (#6526) NY | — | 0 | — | — |
| Sam's Club (#8171) NY | — | 0 | — | — |
| Sam's Club (#8178) NY | — | 0 | — | — |
| Sam's Club (#8179) NY | — | 0 | — | — |
| Sam's Club - E. Washington Street Store IN | — | 0 | — | — |
| Sam's Club - Elkhart Road Store IN | — | 0 | — | — |
| Sam's Club - W 86th Street Store IN | — | 0 | — | — |
| Sam's Club 6278 MN | — | 0 | — | — |
| Sam's Club 6544 OH | — | 0 | — | — |
| Sam's Club 8131 OH | — | 0 | — | — |
| Sam's Construction LLC DE | Construction | 0 | — | A |
| Sam's Delivery Service LLC CA | Transportation & Warehousing | 0 | — | F |
| Sam's Main Street LLC, dba Sam's Anchor Café CA | — | 0 | — | — |
| SAM'S RIVERSIDE INC IA | Retail Trade | 0 | — | A |
| Sam's Town MS | — | 0 | — | — |
| Sam's Town Hotel & Casino LA | — | 0 | — | — |
| Sam's Town Hotel & Gambling Hall MS | — | 0 | — | — |
| Sam's Town Hotel & Gambling Hall NV | — | 0 | — | — |
| Sam's Well Drilling WI | Construction | 0 | — | F |
| Sam's Xpress Car Wash NC | Management of Companies | 0 | — | F |
| Sam's Xpress Car Wash SC | Other Services | 0 | — | F |
| Sam's Xpress Car Wash VA | Management of Companies | 0 | — | A |
| Samara Living Inc CA | Construction | 0 | — | A |
| Samaritan Center TX | Healthcare & Social Assistance | 0 | — | A |
| Samaritan Health System OR | Healthcare & Social Assistance | 0 | — | F |
| Samaritan Healthcare WA | Healthcare & Social Assistance | 0 | — | F |
| Samaritan Home Health NY | Healthcare & Social Assistance | 0 | — | A |
| Samaritan Hospital NY | Healthcare & Social Assistance | 0 | — | F |
| Samaritan Hospital-Troy-SPHP-NY NY | Healthcare & Social Assistance | 0 | — | F |
| Samaritan House CA | Healthcare & Social Assistance | 0 | — | F |
| Samaritan Keep Home NY | Healthcare & Social Assistance | 0 | — | F |
| Samaritan Medical Center NY | Healthcare & Social Assistance | 2 | $322,500 | F |
| Samaritan Summit Village NY | Healthcare & Social Assistance | 0 | — | F |
| Samaritas MI | — | 0 | — | — |
| Samascott Orchards LLC NY | Agriculture & Forestry | 0 | — | F |
| Samatar Delivery Logistics FL | Transportation & Warehousing | 0 | — | — |
| Samax Precision Inc. CA | Manufacturing | 0 | — | F |
| Samay Consulting, LLC WA | Professional & Technical Services | 1 | $136,000 | — |
| Samaya AI, Inc CA | Information & Media | 4 | $216,034 | — |
| Samba TV Inc. CA | Information & Media | 1 | $155,605 | — |
| SambaNova MA | — | 0 | — | — |
| SambaNova Systems OR | — | 0 | — | — |
| SambaNova Systems WA | — | 0 | — | — |
| SambaNova Systems Inc. CA | Professional & Technical Services | 12 | $177,442 | — |
| SAMBATEK MN | Professional & Technical Services | 1 | $90,002 | — |
