| Suffolk Industrial Recovery Corp NY | Wholesale Trade | 0 | — | F |
| Suffolk Laundry Services, Inc. NY | Other Services | 0 | — | A |
| Suffolk Technologies MA | Construction | 0 | — | A |
| Suffolk Transportation Service Inc NY | Transportation & Warehousing | 0 | — | B |
| Suffolk Transportation Service, Inc./Suffolk Bus Corp. NY | — | 0 | — | — |
| Suffolk Transportation Service, Inc./TERRAFINA Bus Corp. NY | — | 0 | — | — |
| Suffolk University MA | Educational Services | 3 | $83,641 | — |
| Sugar Bakers Gift Shop NE | — | 0 | — | — |
| Sugar Bakery MA | Manufacturing | 0 | — | A |
| Sugar Bowl Bakery CA | Manufacturing | 0 | — | A |
| Sugar Bowl Bakery GA | Manufacturing | 0 | — | D |
| Sugar Bowl Corporation CA | Accommodation & Food Services | 0 | — | F |
| Sugar Cane Growers Cooperative of Florida FL | Manufacturing | 0 | — | D |
| Sugar Creek Ambulance Service IL | Healthcare & Social Assistance | 0 | — | A |
| Sugar Creek Fire Protection District IL | Public Administration | 0 | — | A |
| Sugar Creek Foods Inc. AR | Manufacturing | 0 | — | A |
| Sugar Creek Packing Co. IN | Manufacturing | 0 | — | D |
| Sugar Creek Packing Co. KS | Manufacturing | 0 | — | C |
| Sugar Creek Packing Co. MO | Transportation & Warehousing | 0 | — | A |
| Sugar Creek Packing Company OH | Manufacturing | 0 | — | B |
| Sugar Foods Corporation CA | Manufacturing | 0 | — | F |
| Sugar Foods Corporation GA | Manufacturing | 0 | — | F |
| Sugar Grove Fire Protection District IL | Public Administration | 0 | — | A |
| Sugar Hill Assisted Living MA | Healthcare & Social Assistance | 0 | — | F |
| Sugar Hollow Solar, Inc. NC | Utilities | 0 | — | F |
| Sugar House Awning & Canvas Products, Inc. UT | Manufacturing | 0 | — | A |
| SUGAR LAND TX | Healthcare & Social Assistance | 0 | — | A |
| Sugar Mountain NY | Manufacturing | 0 | — | F |
| Sugar Mountain WA | Accommodation & Food Services | 0 | — | C |
| Sugar River Family Dental PLLC NH | Healthcare & Social Assistance | 1 | $260,000 | — |
| Sugar Rock Corporation GA | Manufacturing | 0 | — | F |
| SUGAR STEEL CORPORATION IL | Wholesale Trade | 0 | — | C |
| SUGAR STEEL CORPORATION IN | Wholesale Trade | 0 | — | B |
| SUGAR STEEL CORPORATION OH | Wholesale Trade | 0 | — | F |
| SUGAR VALLEY ESTATES CO | Healthcare & Social Assistance | 0 | — | F |
| Sugarbush Golf Club LLC MI | Arts & Entertainment | 0 | — | A |
| Sugarbush Mountain Resort Inc. VT | Accommodation & Food Services | 1 | $52,728 | F |
| Sugarcane Raw Bar & Grill NV | — | 0 | — | — |
| SUGARCANE Raw Bar Grill FL | — | 0 | — | — |
| SUGARCANE raw bar grill NY | — | 0 | — | — |
| Sugarcreek Concrete Finishers Inc OH | Construction | 0 | — | D |
| SugarCreek Packing OH | Manufacturing | 0 | — | A |
| SugarCRM Inc. CO | Professional & Technical Services | 1 | $135,209 | — |
| Sugaright LLC TN | Manufacturing | 0 | — | A |
| Sugaright LLC VA | Manufacturing | 0 | — | A |
| Sugaright LLC (CSC Sugar LLC) PA | Manufacturing | 0 | — | A |
| Sugaright, LLC OH | Manufacturing | 0 | — | A |
| Sugaright, LLC TX | Manufacturing | 0 | — | B |
| Sugarland Farms, Inc. HI | Agriculture & Forestry | 0 | — | F |
| Sugarland Growers, Inc. HI | Agriculture & Forestry | 0 | — | D |
