| Sun Chemical WI | Manufacturing | 0 | — | F |
| Sun Chemical Amelia Dispersion OH | Manufacturing | 0 | — | A |
| Sun Chemical Centron Place OH | Manufacturing | 0 | — | A |
| Sun Chemical Corp PA | Manufacturing | 0 | — | F |
| Sun Chemical Corporation IN | Manufacturing | 0 | — | F |
| Sun Chemical Corporation NY | Manufacturing | 0 | — | C |
| Sun Chemical Grand Prairie TX | Manufacturing | 0 | — | A |
| Sun Chincoteague Island LLC VA | Accommodation & Food Services | 0 | — | A |
| Sun City Center Subtenant, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sun City of Cascadia, LLC AZ | Healthcare & Social Assistance | 0 | — | F |
| SUN CITY PALM DESERT COMMUNITY ASSOCIATION CA | Other Services | 0 | — | F |
| Sun City Texas Community Association TX | Real Estate | 0 | — | F |
| Sun City Tree Farm FL | Agriculture & Forestry | 0 | — | F |
| Sun City West Medical Associates, LLC AZ | Healthcare & Social Assistance | 0 | — | A |
| Sun City Winnelson TX | Wholesale Trade | 0 | — | C |
| Sun Cloud LLC GA | Professional & Technical Services | 1 | $103,730 | — |
| Sun Coast Resources Inc. LA | Wholesale Trade | 0 | — | C |
| Sun Coast Resources Inc. NC | Wholesale Trade | 0 | — | A |
| Sun Coast Resources Inc. NM | Wholesale Trade | 0 | — | A |
| Sun Coast Resources Inc. OK | Wholesale Trade | 0 | — | A |
| Sun Coast Resources Inc. SC | Wholesale Trade | 0 | — | A |
| Sun Coast Resources Inc. TX | Wholesale Trade | 0 | — | B |
| Sun Coast Roofing Services, Inc FL | Construction | 0 | — | F |
| Sun Coating Company MI | Manufacturing | 0 | — | A |
| Sun Coatings AL | Manufacturing | 0 | — | A |
| Sun Coatings FL | Manufacturing | 0 | — | F |
| Sun Coatings Phoenix ICP BSG AZ | Manufacturing | 0 | — | F |
| Sun Commercial Roofs, Inc. TX | Construction | 0 | — | C |
| Sun Commodities SC | Wholesale Trade | 0 | — | F |
| Sun Commodities, Inc. FL | Wholesale Trade | 0 | — | B |
| Sun Communities KY | Accommodation & Food Services | 0 | — | F |
| Sun Communities MD | Real Estate | 0 | — | F |
| Sun Communities ME | Real Estate | 0 | — | F |
| Sun Communities NH | Accommodation & Food Services | 0 | — | A |
| Sun Communities PA | Real Estate | 0 | — | A |
| Sun Communities WA | Real Estate | 0 | — | A |
| SUN COMMUNITIES INC AZ | — | 0 | — | B |
| SUN COMMUNITIES INC CA | — | 0 | — | C |
| SUN COMMUNITIES INC CO | — | 0 | — | F |
| SUN COMMUNITIES INC FL | — | 0 | — | A |
| SUN COMMUNITIES INC IN | — | 0 | — | D |
| SUN COMMUNITIES INC MI | — | 0 | — | A |
| SUN COMMUNITIES INC NJ | Real Estate | 0 | — | D |
| SUN COMMUNITIES INC NY | — | 0 | — | A |
| SUN COMMUNITIES INC OH | — | 0 | — | A |
| SUN COMMUNITIES INC SC | — | 0 | — | B |
| SUN COMMUNITIES INC TX | — | 0 | — | B |
| SUN COMMUNITIES INC VA | — | 0 | — | D |
| Sun Construction & Design Services, Inc. CO | Construction | 0 | — | A |
| Sun Construction & Facility Services, Inc. CO | Construction | 0 | — | D |
