| Sumitomo Machinery Corporation of America VA | Wholesale Trade | 1 | $112,000 | — |
| Sumitomo Mitsui Banking Corporation GA | — | 0 | — | — |
| Sumitomo Mitsui Banking Corporation NY | Finance & Insurance | 63 | $5,968,071 | — |
| SUMITOMO MITSUI CONSTRUCTION CO., LTD. GU | Construction | 13 | $50,400 | — |
| Sumitomo Pharma America Holdings, Inc./Sunovian Pharmaceuticals, Inc. MA | — | 0 | — | — |
| Sumitomo Pharma America INc. CA | Professional & Technical Services | 0 | — | A |
| Sumitomo Pharma America INc. NC | Manufacturing | 0 | — | F |
| Sumitomo Pharma America INc. NJ | Professional & Technical Services | 0 | — | A |
| Sumitomo Pharma America Inc. NY | Professional & Technical Services | 0 | — | A |
| Sumitomo Pharma America Inc. UT | Professional & Technical Services | 0 | — | A |
| Sumitomo Pharma America, Inc. MA | Professional & Technical Services | 5 | $174,080 | A |
| Sumitomo Pharma America, Inc. (SMPA) MA | — | 0 | — | — |
| Sumitomo Pharma Oncology, Inc. MA | — | 0 | — | — |
| Sumitomo Riko America, Inc. MI | Manufacturing | 1 | $85,760 | — |
| Sumitomo Rubber NY | Manufacturing | 0 | — | F |
| Sumitomo Rubber North America Inc. CA | Wholesale Trade | 0 | — | C |
| Sumitomo Rubber North America Inc. Florida DC FL | Wholesale Trade | 0 | — | F |
| Sumitomo Rubber North America Inc. Fontana DC CA | Wholesale Trade | 0 | — | F |
| Sumitomo Rubber North America Inc. Illinois DC IL | Wholesale Trade | 0 | — | F |
| Sumitomo Rubber North America Inc. Michigan Office IA | Wholesale Trade | 0 | — | A |
| Sumitomo Rubber North America Inc. New Jersey DC NJ | Wholesale Trade | 0 | — | F |
| Sumitomo Rubber North America Inc. NY DC NY | Wholesale Trade | 0 | — | A |
| Sumitomo Rubber North America Inc. Pennsylvania DC PA | Wholesale Trade | 0 | — | A |
| Sumitomo Rubber North America Inc. Tennessee DC TN | Wholesale Trade | 0 | — | F |
| Sumitomo Rubber North America Inc. Texas DC TX | Wholesale Trade | 0 | — | A |
| SUMMA FRANCHISE CONSULTING AZ | Professional & Technical Services | 1 | $95,000 | — |
| Summa Health OH | Healthcare & Social Assistance | 0 | — | B |
| Summa Home Health and Hospice LLC OH | Healthcare & Social Assistance | 0 | — | F |
| Summa Management Services Organization, Inc. OH | Finance & Insurance | 2 | $222,768 | — |
| Summa Physicians, Inc. OH | Healthcare & Social Assistance | 2 | $279,322 | — |
| Summa Rehab Hospital, LLC OH | Healthcare & Social Assistance | 0 | — | F |
| Summation Technologies, Inc WA | Information & Media | 1 | $240,000 | — |
| Summer Breeze Senior Living GA | Healthcare & Social Assistance | 0 | — | F |
| Summer Classics AL | Retail Trade | 0 | — | B |
| Summer Classics NC | Retail Trade | 0 | — | F |
| Summer Commons ME | Healthcare & Social Assistance | 0 | — | F |
| Summer Consultants Inc. VA | Professional & Technical Services | 0 | — | A |
| SUMMER INFANT CA | Wholesale Trade | 0 | — | A |
| Summer Robotics, Inc. CA | Professional & Technical Services | 1 | $200,000 | — |
| SUMMER SOLES LLC TX | Wholesale Trade | 1 | $95,000 | — |
| SUMMER STORM LLC dba Home instead Senior Care LA | Healthcare & Social Assistance | 0 | — | F |
| Summer Systems, Inc. CA | Construction | 0 | — | A |
| Summer's Market, Inc. DBA Country Mart MO | Retail Trade | 0 | — | B |
| SummerBio LLC CA | — | 0 | — | — |
| Summerdale Productions, Inc. NY | — | 0 | — | — |
| SUMMERFIELD ESTATES LA | Healthcare & Social Assistance | 0 | — | A |
| Summerfield Senior Living CA | Healthcare & Social Assistance | 0 | — | F |
| Summerford Nursing Home, Inc. AL | Healthcare & Social Assistance | 0 | — | A |
| Summerford Pallet Company AL | Manufacturing | 0 | — | F |
| Summerford Pallet Company MS | Manufacturing | 0 | — | F |