| S3staffingusa INC MI | Professional & Technical Services | 25 | $87,360 | - |
| S3Verse, LLC NC | Professional & Technical Services | 1 | $147,000 | - |
| S3Vision, Inc. CA | Professional & Technical Services | 3 | $94,078 | - |
| S4 Analytics LLC TX | Professional & Technical Services | 12 | $109,388 | - |
| S4 Consultants INC TX | Professional & Technical Services | 6 | $91,581 | - |
| S4 Inc. CO | - | 0 | - | - |
| S4 Soft Inc TX | Professional & Technical Services | 11 | $85,800 | - |
| S4 Technologies INC MI | Professional & Technical Services | 16 | $107,120 | - |
| S4 Technosoft CORPORATION NJ | Professional & Technical Services | 1 | $60,000 | - |
| S4Cloud, LLC TX | Professional & Technical Services | 5 | $96,034 | - |
| S4S Tech LLC TX | Professional & Technical Services | 1 | $106,000 | - |
| S4Soft Inc TX | Professional & Technical Services | 10 | $104,090 | - |
| S4Works LLC GA | Professional & Technical Services | 2 | $106,400 | - |
| S9 Architecture and Engineering DPC NY | Professional & Technical Services | 6 | $73,000 | - |
| S9 Solutions LLC NC | Professional & Technical Services | 3 | $101,920 | - |
| S9 Technologies Inc GA | Professional & Technical Services | 17 | $90,000 | - |
| SA Automotive NV | Manufacturing | 0 | - | F |
| SA Automotive, Ltd. MI | Manufacturing | 2 | $91,000 | C |
| SA Burger TX | - | 0 | - | - |
| SA Consumer Products IL | - | 1 | $77,758 | - |
| SA Hospital Acquisition Group, LLC MO | Healthcare & Social Assistance | 0 | - | F |
| SA Recycling AL | Wholesale Trade | 0 | - | B |
| SA Recycling CA | Wholesale Trade | 0 | - | A |
| SA Recycling TN | Wholesale Trade | 0 | - | C |
| SA Recycling TX | Wholesale Trade | 0 | - | D |
| SA Recycling, LLC OH | Wholesale Trade | 0 | - | D |
| SA Scientific, Ltd. TX | Manufacturing | 1 | $79,326 | - |
| SA Technologies, Inc CA | - | 2 | $175,000 | - |
| Saabhitech LLC MI | Professional & Technical Services | 5 | $93,098 | - |
| Saadia Distribution PA | Transportation & Warehousing | 0 | - | C |
| Saahas for Cause CA | Other Services | 1 | $45,698 | - |
| Saahil Dental, P.C. NY | Healthcare & Social Assistance | 1 | $203,029 | - |
| Saalex Solutions Inc WA | - | 0 | - | - |
| Saam IT Inc CA | Professional & Technical Services | 2 | $109,273 | - |
| Saama Technologies, LLC CA | Professional & Technical Services | 49 | $120,000 | - |
| Saameeri, INC. MI | Professional & Technical Services | 1 | $110,000 | - |
| Saan International,LLC NJ | Professional & Technical Services | 5 | $86,070 | - |
| Saanroo Health Sciences LLC TX | - | 1 | $169,874 | - |
| Saansol Inc. NJ | Professional & Technical Services | 2 | $97,920 | - |
| Saap Tech Solutions, LLC NC | Professional & Technical Services | 9 | $128,825 | - |
| SaarGummi Tennessee Inc. TN | Manufacturing | 0 | - | F |
| Saarman Construction, LTD CA | Construction | 6 | $110,000 | F |
| SAAS Global Solutions, LLC. OH | Professional & Technical Services | 7 | $103,000 | - |
| SAAS Technologies, Inc. NJ | Professional & Technical Services | 10 | $131,082 | - |
| Saasinct Solutions LLC MD | Professional & Technical Services | 1 | $140,000 | - |
| Saatchi & Saatchi North America, LLC NY | Professional & Technical Services | 2 | $126,500 | - |
| Saatchi Online Inc. CA | - | 1 | $117,500 | - |
| SAAZ Micro Inc. CA | Manufacturing | 1 | $120,000 | - |
| Saba CA | - | 0 | - | - |
| Saba Capital Management, L.P. NY | - | 1 | $240,000 | - |