| SUMMIT PLASTICS INC MS | Manufacturing | 0 | — | D |
| Summit Point Raceway Associates Inc WV | Educational Services | 0 | — | C |
| Summit Point Roofing MI | Construction | 0 | — | D |
| Summit Polymers Inc. KY | Manufacturing | 0 | — | F |
| Summit Polymers Inc. MI | Manufacturing | 0 | — | F |
| Summit Precast Concrete, LP TX | Manufacturing | 0 | — | B |
| Summit Pressed Brick & Tile CO CO | Manufacturing | 0 | — | F |
| Summit Public Schools CA | — | 0 | — | — |
| Summit Public Schools Washington WA | — | 0 | — | — |
| Summit Pump, Inc. WI | Manufacturing | 0 | — | A |
| Summit Racing Equipment GA | Retail Trade | 0 | — | B |
| Summit Reconstruction & Restoration OR | Construction | 0 | — | F |
| Summit Refrigerants LLC TX | Manufacturing | 0 | — | C |
| Summit Refrigeration Group LLC WI | Construction | 0 | — | A |
| Summit Resort NH | Accommodation & Food Services | 0 | — | F |
| Summit Restaurant Group, LLC MO | Accommodation & Food Services | 0 | — | A |
| Summit Retail Solutions Inc MA | Retail Trade | 0 | — | A |
| SUMMIT RIDGE NV | Healthcare & Social Assistance | 0 | — | A |
| Summit Ridge Energy LLC VA | Utilities | 1 | $83,533 | A |
| Summit Sales & Equipment OH | Manufacturing | 0 | — | A |
| Summit School District 54-6 SD | Educational Services | 3 | $45,920 | — |
| Summit School District RE-1 CO | Educational Services | 2 | $69,173 | — |
| Summit Securities Management LLC NY | Finance & Insurance | 1 | $250,000 | — |
| Summit Smith WI | Construction | 0 | — | D |
| Summit Solutions, Inc. TX | Construction | 0 | — | A |
| Summit Specialized Installations USA, INC. NV | Manufacturing | 0 | — | A |
| SUMMIT STEEL WORKS CORP CA | Manufacturing | 0 | — | C |
| SUMMIT STEEL, INC. DE | Manufacturing | 0 | — | F |
| Summit Street Capital Management LLC NY | Finance & Insurance | 1 | $155,000 | — |
| Summit Sustainable Ingredients, LLC KS | Manufacturing | 0 | — | A |
| Summit Technical Solutions MO | — | 0 | — | — |
| Summit Technical Solutions, LLC ND | — | 0 | — | — |
| Summit Therapeutics Inc. FL | Manufacturing | 1 | $210,000 | — |
| Summit Therapeutics, Inc. CA | Professional & Technical Services | 1 | $169,000 | — |
| Summit Township MI | Public Administration | 0 | — | A |
| Summit Trailer Sales, Inc. PA | Manufacturing | 0 | — | F |
| Summit Transfer LLC MO | Transportation & Warehousing | 0 | — | F |
| Summit Transport & Environmental WV | Transportation & Warehousing | 0 | — | C |
| Summit Trucking, INC TX | Transportation & Warehousing | 0 | — | A |
| Summit Utilities, Inc. CO | Utilities | 0 | — | C |
| Summit Utility Services, LLC MT | Administrative & Waste Services | 0 | — | A |
| Summit Utility Structures LLC PA | Manufacturing | 0 | — | F |
| Summit Vacation and RV Resort, LLC TX | Accommodation & Food Services | 0 | — | A |
| Summit Villa Care Center OH | Healthcare & Social Assistance | 0 | — | F |
| Summit Wall Systems, Inc ID | Construction | 0 | — | F |
| Summithealthcarereit CA | Healthcare & Social Assistance | 0 | — | F |
| Summitt Ashray Nine LLC OH | Accommodation & Food Services | 0 | — | A |
| Summitt Care FL | Healthcare & Social Assistance | 0 | — | A |
| Summitt Cellular LLC GA | Construction | 0 | — | A |
| Summitt Trucking LLC IN | Transportation & Warehousing | 0 | — | C |
