| SPS NORTH AMERICA INC MD | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC ME | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC MI | Administrative & Waste Services | 0 | — | F |
| SPS NORTH AMERICA INC MN | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC MO | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC MT | Administrative & Waste Services | 0 | — | — |
| SPS NORTH AMERICA INC NC | Administrative & Waste Services | 0 | — | F |
| SPS NORTH AMERICA INC NE | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC NJ | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC NV | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC NY | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC OH | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC OR | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC PA | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC RI | Administrative & Waste Services | 0 | — | — |
| SPS NORTH AMERICA INC SC | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC TN | Administrative & Waste Services | 0 | — | F |
| SPS NORTH AMERICA INC TX | Administrative & Waste Services | 0 | — | B |
| SPS NORTH AMERICA INC UT | Administrative & Waste Services | 0 | — | — |
| SPS NORTH AMERICA INC VA | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC WA | Administrative & Waste Services | 0 | — | A |
| SPS NORTH AMERICA INC WI | Administrative & Waste Services | 0 | — | A |
| SPS PoolCare (Corporate Office) TX | Administrative & Waste Services | 0 | — | A |
| SPS Technologies PA | Manufacturing | 0 | — | A |
| SPS Technologies LLC dba Air Industries Company CA | — | 0 | — | — |
| SPS Technologies, LLC CA | Manufacturing | 1 | $191,300 | A |
| SPS Technologies, LLC dba PB Fasteners CA | — | 0 | — | — |
| SPS Temporaries, Inc. NY | Administrative & Waste Services | 0 | — | A |
| SPS Ventures Inc. CA | Transportation & Warehousing | 0 | — | F |
| SPS Ventures, Inc. AZ | — | 0 | — | — |
| SPS Ventures, Inc. MO | — | 0 | — | — |
| SPS Works, Inc. MN | Manufacturing | 0 | — | A |
| SPS/Walsh JV MA | Construction | 0 | — | F |
| SPSV ENTERTAINMENT LLC CA | Arts & Entertainment | 0 | — | F |
| SPT OH | Wholesale Trade | 0 | — | C |
| SPT Microtechnologies CA | Manufacturing | 0 | — | A |
| SPT Microtechnologies USA, Inc. CA | — | 0 | — | — |
| SPTC Hotel Associates, LP PA | Accommodation & Food Services | 0 | — | A |
| Spud GROWERS CO | Manufacturing | 0 | — | F |
| Spudnik Equipment Company Llc. ID | Manufacturing | 0 | — | F |
| Spuncast, Inc. WI | Manufacturing | 0 | — | F |
| Spuntech Industries NC | Manufacturing | 0 | — | B |
| Spur Freight, Inc. TX | Transportation & Warehousing | 0 | — | A |
| Spur Logistics SC | Transportation & Warehousing | 0 | — | F |
| Spur Reply, LLC WA | Professional & Technical Services | 2 | $114,000 | — |
| spur transit corporation TX | Transportation & Warehousing | 0 | — | A |
| SPURCROFT INC. TX | Professional & Technical Services | 8 | $131,001 | — |
| Spurgeon Painting, Inc CA | Construction | 0 | — | F |
| Spurling Management, LLC IN | Real Estate | 0 | — | A |
| Spurlock Mining LLC KY | — | 0 | — | — |
