| San Juan County WA | Public Administration | 0 | — | A |
| San Juan Island EMS WA | Healthcare & Social Assistance | 0 | — | F |
| San Juan Marriott Hotels PR | Accommodation & Food Services | 0 | — | A |
| San Juan Nursing Home, Inc. TX | Healthcare & Social Assistance | 0 | — | F |
| San Juan Water District CA | Utilities | 0 | — | F |
| San Leandro Hospital (Sutter Health) CA | — | 0 | — | — |
| SAN LUCAS AG SERVICE INC CA | Agriculture & Forestry | 0 | — | F |
| San Luis Ambulance CA | Public Administration | 0 | — | F |
| San Luis Butane Distributor CA | Wholesale Trade | 0 | — | F |
| San Luis Butane Distributors CA | Wholesale Trade | 0 | — | F |
| San Luis Garbage Company SantaFeRd Ops CA | Administrative & Waste Services | 0 | — | F |
| San Luis Obispo CA | Public Administration | 0 | — | F |
| San Luis Obispo County YMCA CA | — | 0 | — | — |
| San Luis Rey Downs Golf Course CA | — | 0 | — | — |
| San Manuel Band of Mission Indians CA | — | 0 | — | — |
| San Manuel Casino CA | — | 0 | — | — |
| San Marcos Hays County EMS TX | Healthcare & Social Assistance | 0 | — | F |
| San Marcos Rehabilitation and Health Care TX | Healthcare & Social Assistance | 0 | — | F |
| San Marcos Rehabilitatoin and Heatlhcare TX | Healthcare & Social Assistance | 0 | — | D |
| SAN MATEO - FOSTER CITY SCHOOL DISTRICT CA | Educational Services | 1 | $68,577 | — |
| San Mateo Construction NY | — | 0 | — | — |
| San Mateo County Health CA | Public Administration | 1 | $106,870 | — |
| San Mateo County Office of Education CA | Educational Services | 0 | — | F |
| San Mateo Healthcare & Wellness Centre, LP CA | Healthcare & Social Assistance | 1 | $109,907 | — |
| San Mateo Marriott CA | Accommodation & Food Services | 0 | — | F |
| SAN MIGUEL BERRY FARMS , LLC CA | Agriculture & Forestry | 0 | — | A |
| San Miguel Electric Cooperatice, Inc. TX | Utilities | 0 | — | C |
| San Miguel Power Assn. -Nucla, CO CO | Utilities | 0 | — | A |
| San Miguel Produce, Inc. CA | — | 0 | — | — |
| San Miguel Villa CA | Healthcare & Social Assistance | 0 | — | F |
| San Pablo Healthcare and Wellness Center CA | Healthcare & Social Assistance | 0 | — | F |
| San Pablo Lytton Casino CA | Arts & Entertainment | 0 | — | A |
| SAN PAR CA | Transportation & Warehousing | 0 | — | F |
| San Pasqual Valley Unified School District CA | Transportation & Warehousing | 0 | — | F |
| San Patricio Electric Cooperative TX | Utilities | 0 | — | A |
| San Rafael Healthcare & Wellness Centre CA | Healthcare & Social Assistance | 0 | — | F |
| San Rafael Healthcare Inc. TX | Healthcare & Social Assistance | 0 | — | A |
| SAN RAMON REG. MED. CTR. MANAGEMENT INC CA | Healthcare & Social Assistance | 0 | — | F |
| San Ramon Valley Unified School District CA | Transportation & Warehousing | 0 | — | F |
| San Remo, Inc. A Condominium FL | Real Estate | 0 | — | A |
| San Roku LLC NY | Accommodation & Food Services | 1 | $130,000 | — |
| San Saba I Enterprises TX | Healthcare & Social Assistance | 0 | — | A |
| SAN SOLUTIONS INC VA | Professional & Technical Services | 2 | $100,995 | — |
| San Tan Aviation AZ | Transportation & Warehousing | 0 | — | A |
| San Young Market Inc. CA | Retail Trade | 0 | — | B |
| San Ysidro Health CA | — | 0 | — | — |
| San-Mar Construction Co., Inc. CA | Construction | 0 | — | F |
| San-Marsh Concrete Construction, LLC NC | Construction | 0 | — | A |
| Sana Behavioral Health NV | Healthcare & Social Assistance | 0 | — | F |
| Sana Biotechnology, Inc. WA | Professional & Technical Services | 2 | $265,658 | — |
