| Steelers Enterprises Llc MI | Transportation & Warehousing | 0 | — | A |
| SteelFab Inc. SC | Manufacturing | 0 | — | D |
| SteelFab of Alabama, Inc. GA | Manufacturing | 0 | — | F |
| SteelFab of Virginia, Inc. NC | Manufacturing | 0 | — | F |
| SteelFab Texas, Inc. TX | Manufacturing | 0 | — | A |
| STEELFAB, Inc. IL | Manufacturing | 0 | — | F |
| SteelFab, Inc. NC | Manufacturing | 0 | — | A |
| SteelFab,Texas, Inc. OK | Manufacturing | 0 | — | F |
| Steelform Rental, L.L.C. TX | Real Estate | 0 | — | A |
| Steelgem Staffing LLC CA | Administrative & Waste Services | 1 | $130,000 | — |
| Steelhammer Properties LLC WA | Agriculture & Forestry | 0 | — | F |
| Steelhead Composites Inc CO | Manufacturing | 0 | — | F |
| Steelhead Metal, Corp ID | Manufacturing | 0 | — | A |
| Steelite International USA, Inc OH | Wholesale Trade | 0 | — | A |
| Steelite International USA, Inc PA | Wholesale Trade | 0 | — | F |
| Steelking Erectors PA | Construction | 0 | — | F |
| STEELMAN INDUSTRIES INC. TX | Manufacturing | 0 | — | A |
| STEELMART INC GA | Wholesale Trade | 0 | — | B |
| SteelMation TX | Transportation & Warehousing | 0 | — | F |
| SteelPartners DE | Manufacturing | 0 | — | F |
| STEELSCAPE AL | — | 0 | — | — |
| SteelSummit Holdings AL | Wholesale Trade | 0 | — | F |
| SteelSummit Holdings MI | Wholesale Trade | 0 | — | A |
| SteelSummit Holdings OH | Wholesale Trade | 0 | — | A |
| SteelSummit Holdings TN | Wholesale Trade | 0 | — | F |
| Steeltech LLC MI | Manufacturing | 0 | — | F |
| STEELTECH REINFORCING, INC. CA | Construction | 0 | — | F |
| Steelville Community Services, Inc. MO | — | 0 | — | — |
| Steelville Senior Living MO | Healthcare & Social Assistance | 0 | — | F |
| Steelwind Industries, Inc. WI | Manufacturing | 0 | — | F |
| Steelworks Etc., Inc. CA | Manufacturing | 0 | — | F |
| Steelworks of the Carolinas SC | Manufacturing | 0 | — | F |
| Steelworx Industrial Group AR | Construction | 0 | — | D |
| STEELY LUMBER CO. INC TX | Manufacturing | 0 | — | A |
| Steensma Lawn & Power Equipment, Inc. MI | Retail Trade | 0 | — | F |
| SteepConsult Inc. NY | Professional & Technical Services | 1 | $120,000 | — |
| Steeplechase Hotel LLC KY | Accommodation & Food Services | 0 | — | A |
| Steeplechase Tool & Die, Inc. MI | Manufacturing | 0 | — | A |
| Steer Davies & Gleave, Inc. NY | Professional & Technical Services | 1 | $113,300 | — |
| Steere Enterprises, Inc OH | Manufacturing | 0 | — | F |
| Stefanini, Inc. MI | Information & Media | 6 | $104,135 | — |
| Stefanini, Inc.; Cognizant at Nike World Headquarters OR | — | 0 | — | — |
| Stefano's Landscaping MA | Administrative & Waste Services | 0 | — | D |
| Steffes LLC ND | Manufacturing | 0 | — | F |
| Steffy Concrete Inc PA | Construction | 0 | — | F |
| Steger Estates Fire Protection District IL | Public Administration | 0 | — | A |
| Steiger Construction WI | Construction | 0 | — | A |
| Steigerwaldt Land Services, Inc. WI | Agriculture & Forestry | 1 | $70,013 | — |
| Stein Distributing Company Inc. ID | Wholesale Trade | 0 | — | D |
| Stein Farms LLC NY | Agriculture & Forestry | 0 | — | F |
