| Sun Life Financial (U.S.) Services Company, Inc. MA | Finance & Insurance | 17 | $119,196 | — |
| Sun Link Streetcar AZ | Transportation & Warehousing | 0 | — | C |
| Sun Lumber Company LLC KS | Retail Trade | 0 | — | C |
| Sun Mart NE | — | 0 | — | — |
| Sun Masseys Landing RV LLC (dba Blue Water Hospitality) DE | Accommodation & Food Services | 0 | — | F |
| Sun Mechanical Contracting, Inc. AZ | Construction | 0 | — | B |
| Sun Microsystems, Inc. CA | — | 0 | — | — |
| Sun Microsystems, Inc. Mpk 10-18 CA | — | 0 | — | — |
| Sun Microsystems, Inc., Irv 02 CA | — | 0 | — | — |
| Sun Mountain Logging MT | Agriculture & Forestry | 0 | — | D |
| Sun Mountain Lumber MT | Manufacturing | 0 | — | F |
| Sun Mountain, Inc. CO | Manufacturing | 0 | — | F |
| Sun Newspapers of Lincoln Inc. NE | Manufacturing | 0 | — | A |
| Sun Noodle HI | — | 0 | — | — |
| Sun Nuclear Corp. WI | Manufacturing | 0 | — | B |
| Sun Orchard LLC AZ | Manufacturing | 0 | — | A |
| Sun Orchard LLC FL | Manufacturing | 0 | — | A |
| Sun Outdoors Cape Charles VA | Accommodation & Food Services | 0 | — | A |
| Sun Outdoors Chincoteague Bay VA | Accommodation & Food Services | 0 | — | A |
| Sun outdoors frontier town MD | Accommodation & Food Services | 0 | — | D |
| Sun Outdoors Wells Beach RV LLC (dba Blue Water Hospitality) ME | Accommodation & Food Services | 0 | — | A |
| Sun Pacific Energy WA | Retail Trade | 0 | — | A |
| Sun Pacific Farming Cooperative, Inc. CA | Agriculture & Forestry | 0 | — | F |
| Sun Pacific Farming | Grape Farming | Elmco CA | Agriculture & Forestry | 0 | — | F |
| Sun Pacific Farming | Grape Farming | Reddley CA | Agriculture & Forestry | 0 | — | D |
| Sun Pacific Harvesting, Inc. CA | Agriculture & Forestry | 0 | — | A |
| Sun Pacific Shippers, LP CA | Agriculture & Forestry | 0 | — | F |
| Sun Path Products Inc NC | Manufacturing | 0 | — | A |
| Sun Pharma MA | Manufacturing | 0 | — | A |
| Sun Pharma NJ | — | 0 | — | — |
| Sun Pharmaceutical Ind. TN | Manufacturing | 0 | — | A |
| Sun Pharmaceutical Industries MI | — | 0 | — | — |
| Sun Pharmaceutical Industries, Inc MA | Professional & Technical Services | 0 | — | A |
| Sun Pharmaceutical Industries, Inc. NJ | Manufacturing | 3 | $111,726 | — |
| Sun Plastic Coating Co Dba Sun Coating Company MI | Manufacturing | 0 | — | A |
| SUN POLYMERS International INC. IN | Manufacturing | 0 | — | F |
| Sun Precast Co., Inc. PA | Manufacturing | 0 | — | A |
| Sun Printing LLC WI | Manufacturing | 0 | — | A |
| Sun Process Converting, Inc. IL | Manufacturing | 0 | — | D |
| Sun Products Corporation MD | — | 0 | — | — |
| Sun Products Corporation TN | — | 0 | — | — |
| Sun Products Corporation TX | — | 0 | — | — |
| sun protection of florida llc FL | Manufacturing | 0 | — | A |
| Sun Radia Inc VA | Professional & Technical Services | 1 | $105,747 | — |
| Sun Ray Heating, Inc. IL | Construction | 0 | — | A |
| Sun Recycling MD | Administrative & Waste Services | 0 | — | F |
| Sun Rental Center Inc. OH | Real Estate | 0 | — | A |
| Sun Rich Fresh Foods (PA) Inc. PA | — | 0 | — | — |
| Sun River Health, Inc. NY | Healthcare & Social Assistance | 4 | $151,463 | A |
| Sun River Services NC | Manufacturing | 0 | — | D |
