| Steam & Process Repairs, Inc. LA | Construction | 1 | $87,360 | — |
| STEAM MOTION AND SOUND US INC. NY | Information & Media | 1 | $208,000 | — |
| STEAM WORKS STUDIO NJ | Educational Services | 2 | $108,611 | — |
| Steamboat Ski Resort CO | Accommodation & Food Services | 0 | — | F |
| Steamist, Inc. NJ | Manufacturing | 0 | — | A |
| Steampunk, Inc. VA | Professional & Technical Services | 0 | — | A |
| Steams Bank North Branch 2022 MN | — | 0 | — | — |
| Stearn-Joglekar, Ltd. IL | Professional & Technical Services | 1 | $115,128 | — |
| STEARNS AND MEEKER COS MN | Educational Services | 0 | — | D |
| STEARNS COUNTY MN | Educational Services | 0 | — | C |
| Stearns Electric Association MN | Utilities | 0 | — | F |
| Stearns Lending, LLC CA | — | 0 | — | — |
| Stearns Lending, LLC ("Wholesale Department") WI | — | 0 | — | — |
| Stearns Lending, LLC - Corporate Dr. TX | — | 0 | — | — |
| Stearns Nursing & Rehab IL | Healthcare & Social Assistance | 0 | — | F |
| Stearns, Conrad, and Schmidt Consulting Engineering, Inc. CA | Professional & Technical Services | 1 | $101,982 | — |
| Stearnswood Inc. MN | Manufacturing | 0 | — | F |
| Stebbins Engineering and Manufacturing Company NY | Construction | 0 | — | A |
| Stebbins Spectacular Painting, LLC. NH | Construction | 0 | — | F |
| Stebnitz Builders WI | Construction | 0 | — | F |
| STEC USA INC MI | Manufacturing | 0 | — | A |
| STECK SYSTEMS, INC TX | Professional & Technical Services | 9 | $101,506 | — |
| Stecker Machine Co., Inc. WI | Manufacturing | 0 | — | F |
| Stedfast Construction inc MI | Construction | 0 | — | F |
| Stedical Scientific, Inc. CA | Manufacturing | 1 | $70,000 | — |
| Stedman Sheet Metal Inc. OR | Manufacturing | 0 | — | A |
| Stedman Sheetmetal OR | Manufacturing | 0 | — | F |
| Steed Care LLC LA | Healthcare & Social Assistance | 0 | — | A |
| Steed Hammond Paul, Inc. ("SHP") OH | Professional & Technical Services | 1 | $82,742 | — |
| Steel & Metal Systems, Inc. GA | Manufacturing | 0 | — | F |
| Steel & O'Brien NY | Manufacturing | 0 | — | C |
| Steel 21 LLC MI | Manufacturing | 0 | — | A |
| Steel Alloys & Services TX | Wholesale Trade | 0 | — | C |
| Steel and Pipe Supply Companies Inc. KS | Wholesale Trade | 0 | — | A |
| Steel and Pipe Supply Companies Inc. MO | Wholesale Trade | 0 | — | D |
| Steel and Pipe Supply Companies Inc. OK | Wholesale Trade | 0 | — | A |
| Steel and Pipe Supply Companies Inc. TX | Wholesale Trade | 0 | — | C |
| Steel Art Company MA | Manufacturing | 0 | — | F |
| Steel Boss International, Inc. TX | Manufacturing | 0 | — | A |
| Steel Building Components, LLC NJ | Manufacturing | 0 | — | F |
| STEEL BUILDING SYSTEMS INC GA | Manufacturing | 0 | — | F |
| Steel City Glass Inc CA | Construction | 0 | — | F |
| STEEL CITY POPS LKY LLC KY | — | 0 | — | — |
| Steel City Scaffold, Inc. CA | Construction | 0 | — | A |
| STEEL CITY TIRE LLC IN | Wholesale Trade | 0 | — | A |
| Steel Clad, Inc. SC | Construction | 0 | — | A |
| Steel Coatings Inc. UT | Construction | 0 | — | F |
| Steel Construct Systems, LLC NC | Manufacturing | 0 | — | F |
| Steel Construction Services TX | Manufacturing | 0 | — | F |
| Steel Craft Technologies Inc. MI | Manufacturing | 0 | — | F |
