| sub 4 development AZ | Administrative & Waste Services | 0 | — | A |
| Sub Acute Rehabilitation Center at Kearny, LLC DBA Alaris Health at Belgrove NJ | Healthcare & Social Assistance | 0 | — | F |
| Sub Corporation, Ltd. CA | Retail Trade | 0 | — | A |
| SUB SEM INC IL | Manufacturing | 0 | — | F |
| Sub-Zero Group Inc. - Revision 2 WI | — | 0 | — | — |
| Sub-Zero Group Inc. - Revision 3 WI | — | 0 | — | — |
| Sub-Zero Group Inc. - Revision 4 WI | — | 0 | — | — |
| Sub-Zero Group, Inc. AZ | Manufacturing | 0 | — | F |
| Sub-Zero Group, Inc. WI | Manufacturing | 0 | — | F |
| Sub-Zero Group, Inc. - Revision 1 WI | — | 0 | — | — |
| Subaru Corporation IN | Manufacturing | 0 | — | A |
| Subaru Distributors Corp. NY | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. CA | Wholesale Trade | 0 | — | D |
| Subaru of America, Inc. CO | Wholesale Trade | 0 | — | F |
| Subaru of America, Inc. FL | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. GA | Wholesale Trade | 0 | — | D |
| Subaru of America, Inc. IL | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. IN | Wholesale Trade | 0 | — | F |
| Subaru of America, Inc. MD | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. MN | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. NJ | Wholesale Trade | 4 | $93,310 | A |
| Subaru of America, Inc. OH | Wholesale Trade | 0 | — | A |
| Subaru of America, Inc. OR | Wholesale Trade | 0 | — | F |
| Subaru of America, Inc. TX | Wholesale Trade | 0 | — | B |
| Subaru of Indiana Automotive Inc. IN | Manufacturing | 1 | $97,261 | F |
| Subaru of Midland-Odessa TX | Retail Trade | 0 | — | D |
| SUBARU OF MORGANTOWN WV | Retail Trade | 0 | — | A |
| Subaru Of New England MA | Wholesale Trade | 0 | — | B |
| Subaru of Pembroke Pines FL | — | 0 | — | — |
| Subaru of Rochester MN | Retail Trade | 0 | — | B |
| Subaru of Troy NY | Retail Trade | 0 | — | D |
| Subaru Research & Development, Inc. MI | Professional & Technical Services | 0 | — | A |
| Subaru Research and Development, Inc. NJ | Professional & Technical Services | 0 | — | A |
| Subassembly Plus Inc MI | Manufacturing | 0 | — | A |
| SubCom Cable Systems, LLC NH | Manufacturing | 0 | — | F |
| SubCom LLC NJ | Professional & Technical Services | 2 | $95,000 | A |
| SubCom, LLC MD | Transportation & Warehousing | 0 | — | A |
| SubCom, LLC NH | Manufacturing | 0 | — | D |
| Subconn Inc. NE | Manufacturing | 0 | — | A |
| Subcontractor Solutions LLC FL | Construction | 0 | — | A |
| Subfloor Systems, Inc. TX | Construction | 0 | — | F |
| Subgrade Specialties, LLC. TX | Construction | 0 | — | A |
| Subiaco Academy AR | Educational Services | 1 | $35,464 | — |
| Subiaco Inc CT | Wholesale Trade | 0 | — | F |
| Sublette Center WY | Healthcare & Social Assistance | 0 | — | F |
| Sublette Feeders KS | Agriculture & Forestry | 0 | — | F |
| Sublime Machining, LLC CA | — | 0 | — | — |
| sublime solutions llc OR | Manufacturing | 0 | — | D |
| Sublime Wireless Inc NJ | Professional & Technical Services | 1 | $106,080 | — |
| Submanagement, Inc. PA | Accommodation & Food Services | 0 | — | F |
