| Steel Craft, Inc. MI | Manufacturing | 0 | — | A |
| Steel Dynamics Heartland, LLC IN | Manufacturing | 1 | $80,264 | — |
| Steel Dynamics Southwest, LLC TX | Manufacturing | 2 | $75,000 | — |
| Steel Dynamics, Inc PA | Manufacturing | 0 | — | D |
| Steel Dynamics, Inc. IN | Manufacturing | 0 | — | C |
| Steel Dynamics, Inc. KY | Manufacturing | 0 | — | A |
| Steel Dynamics, Inc. MS | Manufacturing | 0 | — | B |
| Steel Dynamics, Inc. TX | Manufacturing | 0 | — | C |
| Steel Dynamics, Inc. WV | Manufacturing | 0 | — | B |
| Steel Encounters UT | Construction | 0 | — | C |
| Steel Equipment Specialists, LLC OH | Manufacturing | 0 | — | A |
| STEEL ERECTION IA | Construction | 0 | — | F |
| Steel Erectors LLC AL | Construction | 0 | — | F |
| Steel Fab Inc. MA | Manufacturing | 0 | — | D |
| Steel Fabricators LA | — | 0 | — | — |
| Steel Fabricators Inc CO | Manufacturing | 0 | — | F |
| Steel Fabricators LLC FL | Construction | 0 | — | F |
| Steel Forgings INC. LA | Manufacturing | 0 | — | F |
| Steel Heddle SC | — | 0 | — | — |
| Steel House, LLC IN | Retail Trade | 0 | — | A |
| Steel Insulator Group TX | Construction | 0 | — | A |
| Steel King Industries, Inc. GA | Manufacturing | 0 | — | F |
| Steel King Industries, Inc. WI | Manufacturing | 0 | — | F |
| Steel Krest Construction UT | Construction | 0 | — | A |
| Steel Masters , L.P TX | Construction | 0 | — | A |
| Steel Materials Inc GA | Wholesale Trade | 0 | — | F |
| Steel Painters Industrial LLC TX | Manufacturing | 0 | — | A |
| Steel Painters LLC TX | Manufacturing | 0 | — | A |
| Steel Parts Manufacturing Inc Updated IN | — | 0 | — | — |
| Steel Parts Manufacturing, Inc. IN | — | 0 | — | — |
| Steel Plate, LLC GA | Manufacturing | 0 | — | F |
| Steel Plate, LLC OH | Manufacturing | 0 | — | F |
| STEEL PLUS PA | Manufacturing | 0 | — | F |
| Steel Sales Inc NY | Manufacturing | 0 | — | A |
| Steel Service Company OK | Wholesale Trade | 0 | — | A |
| Steel Service Corp. MS | Manufacturing | 0 | — | A |
| Steel Service Corpoation MS | Manufacturing | 0 | — | B |
| Steel Services Corporation MS | — | 0 | — | — |
| Steel Services, Incorporated VA | Wholesale Trade | 0 | — | F |
| Steel Solutions LLC TN | Construction | 0 | — | A |
| Steel Stitch Corporation GA | Manufacturing | 0 | — | C |
| Steel Storage Systems CO | Manufacturing | 0 | — | F |
| Steel Supplements, Inc. FL | Retail Trade | 1 | $62,400 | — |
| Steel Supply & Engineering Company MI | Manufacturing | 0 | — | F |
| Steel Supply Inc TX | Manufacturing | 0 | — | F |
| Steel Systems Installation, Inc. PA | Manufacturing | 0 | — | F |
| STEEL T HEATING AND AIR CONDITIONING INC CO | Construction | 0 | — | F |
| Steel Tank & Fabrication Corporation IN | Manufacturing | 0 | — | F |
| Steel Tech Fabrication, Inc. CA | Construction | 0 | — | A |
| Steel Tech of the Ozarks MO | Manufacturing | 0 | — | A |