| Suja Life, LLC CA | Manufacturing | 0 | — | F |
| Suki AI, Inc. CA | Professional & Technical Services | 1 | $160,139 | — |
| Sukup Manufacturing Co. AR | Manufacturing | 0 | — | A |
| Sukup Manufacturing Co. IA | Manufacturing | 0 | — | F |
| Sukup Manufacturing Co. IL | Manufacturing | 0 | — | F |
| Sukup Manufacturing Co. MO | Manufacturing | 0 | — | F |
| Sukup Manufacturing Co. NE | Manufacturing | 0 | — | A |
| Sukup Manufacturing Co. OH | Manufacturing | 0 | — | A |
| Sukup Manufacturing Co. PA | Manufacturing | 0 | — | A |
| Sukup Manufacturing Co. SD | Manufacturing | 0 | — | A |
| Sukup Steel Structures, LLC PA | — | 0 | — | — |
| Sukut Construction, LLC CA | Construction | 0 | — | D |
| Sul Ross State University TX | Educational Services | 3 | $61,479 | — |
| Sul4R-Plus LLC KY | Manufacturing | 0 | — | A |
| Sulco Warehousing & Logistics, LLC MA | Transportation & Warehousing | 0 | — | A |
| Sullair LLC IN | Manufacturing | 0 | — | F |
| Sullivan & Cozart, Inc. KY | Construction | 0 | — | F |
| SULLIVAN & CROMWELL LLP NY | Professional & Technical Services | 8 | $200,825 | — |
| Sullivan & McLaughlin Companies MA | Construction | 0 | — | B |
| Sullivan & Merritt ME | Construction | 0 | — | C |
| Sullivan & Poore Inc IN | Construction | 0 | — | A |
| Sullivan & Worcester LLP MA | Professional & Technical Services | 1 | $285,000 | — |
| Sullivan and Merritt Constructors ME | Construction | 0 | — | A |
| Sullivan Builders, Inc. OH | Construction | 0 | — | F |
| Sullivan County Community Hospital IN | Healthcare & Social Assistance | 0 | — | D |
| SULLIVAN COUNTY MEMORIAL HOSPITAL MO | Healthcare & Social Assistance | 2 | $57,595 | A |
| Sullivan Eastern, Inc NC | Construction | 0 | — | B |
| Sullivan Hauling PA | Transportation & Warehousing | 0 | — | A |
| Sullivan Inc SD | Wholesale Trade | 0 | — | C |
| Sullivan Mechanical Contractors, Inc. VA | Construction | 0 | — | F |
| Sullivan Park Assisted Living WA | Healthcare & Social Assistance | 0 | — | F |
| Sullivan Roofing, Inc. IL | Construction | 0 | — | A |
| Sullivan Supply, Inc IA | Manufacturing | 0 | — | F |
| Sullivan Tire MA | Retail Trade | 0 | — | C |
| Sullivan Tire ME | Retail Trade | 0 | — | B |
| Sullivan Tire NH | Retail Trade | 0 | — | D |
| Sullivan's Foods IL | Retail Trade | 0 | — | A |
| Sullivan's Landscaping and Maintenance DE | Administrative & Waste Services | 0 | — | F |
| Sullivan-Palatek Inc IN | Manufacturing | 0 | — | F |
| Sullivan/Palatek IN | Manufacturing | 0 | — | A |
| Sully Transport Inc IA | Transportation & Warehousing | 0 | — | C |
| Sully-Jones Contractors, Inc. CA | Construction | 0 | — | A |
| Sulphur Springs Health and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| Sulphur Springs II Enterprises LLC TX | Healthcare & Social Assistance | 0 | — | F |
| Sulphur Springs Valley Electric Cooperative, Inc. AZ | Utilities | 0 | — | D |
| Sulzer OR | — | 0 | — | — |
| Sulzer Chemtech OK | Manufacturing | 0 | — | A |
| Sulzer Chemtech USA Inc. OK | Professional & Technical Services | 1 | $160,000 | — |
| Sulzer Electro-Mechanical Services (US) Inc. TX | Other Services | 0 | — | A |
| Sulzer EMS Inc. AZ | Professional & Technical Services | 1 | $114,650 | — |