| Sun River Town Homes LLC NY | Real Estate | 0 | — | A |
| Sun Services MD | Administrative & Waste Services | 0 | — | C |
| Sun Solar LLC AZ | Construction | 0 | — | A |
| Sun Star II PA | Manufacturing | 0 | — | A |
| SUN STATE CARDIOLOGY, PC AZ | Healthcare & Social Assistance | 1 | $350,766 | — |
| Sun Steel Express Inc. IN | Transportation & Warehousing | 0 | — | A |
| Sun Steel Treating Inc MI | Manufacturing | 0 | — | A |
| Sun Taiyang Co., Ltd NJ | Wholesale Trade | 2 | $78,333 | — |
| Sun Technologies, Inc. GA | Professional & Technical Services | 1 | $104,000 | — |
| Sun Terminals, Inc. FL | Transportation & Warehousing | 0 | — | C |
| Sun Terrace WA | Healthcare & Social Assistance | 0 | — | F |
| Sun Terrace Hermiston OR | Healthcare & Social Assistance | 0 | — | F |
| Sun Tribe Solar, LLC VA | Utilities | 1 | $133,250 | — |
| Sun Valley - Buckeye AZ | Wholesale Trade | 0 | — | A |
| Sun Valley Assisted Living MD | Healthcare & Social Assistance | 0 | — | A |
| Sun Valley Bronze, Inc. ID | Manufacturing | 0 | — | F |
| Sun Valley Buckeye AZ | Wholesale Trade | 0 | — | A |
| Sun Valley Company ID | Accommodation & Food Services | 0 | — | F |
| Sun Valley Contractors CO | Construction | 0 | — | A |
| Sun Valley Hay Inc CA | Manufacturing | 0 | — | A |
| Sun Valley Interior Supply Inc AZ | Wholesale Trade | 0 | — | A |
| Sun Valley LLC CA | Manufacturing | 0 | — | A |
| Sun Valley Masonry, Inc. AZ | Construction | 0 | — | A |
| Sun Valley Orchards INC WA | Agriculture & Forestry | 0 | — | C |
| Sun Valley Packing CA | Agriculture & Forestry | 0 | — | D |
| Sun Valley Products, Inc. CA | Manufacturing | 0 | — | A |
| SUN VALLEY RAISINS INC CA | Wholesale Trade | 0 | — | F |
| Sun Valley Rice, LLC CA | Manufacturing | 0 | — | B |
| Sun Valley Solar Solutions AZ | Construction | 0 | — | F |
| Sun Wholesale Supply, LLC FL | Wholesale Trade | 0 | — | F |
| Sun Wholesale Supply, LLC dba Suncoast Chemicals Company FL | Manufacturing | 0 | — | F |
| Sun Windows, Inc. KY | Manufacturing | 0 | — | F |
| Sun World Inernational, LLC CA | — | 0 | — | — |
| Sun World International, LLC CA | — | 0 | — | — |
| Sun-air Products Inc MS | Manufacturing | 0 | — | F |
| Sun-IT Solutions Inc. FL | Professional & Technical Services | 9 | $103,443 | — |
| Sun-Pac Manufacturing, INC FL | Manufacturing | 0 | — | F |
| Sun-Star Electric, Inc. TX | Manufacturing | 0 | — | F |
| SUNAR TECH SOLUTIONS INC TX | Professional & Technical Services | 5 | $95,435 | — |
| Sunation Solar Systems NY | Construction | 0 | — | F |
| Sunbasket CA | Manufacturing | 0 | — | F |
| Sunbasket NJ | Manufacturing | 0 | — | F |
| Sunbeam Products TN | Manufacturing | 0 | — | F |
| Sunbeam Products - Calphalon Manufacturing OH | Manufacturing | 0 | — | A |
| Sunbeam Products Inc. OH | — | 0 | — | — |
| Sunbelt Air Condition & Refrigeration Services Inc TX | Construction | 0 | — | D |
| Sunbelt Asphalt Surfaces Inc GA | Manufacturing | 0 | — | B |
| Sunbelt Crushing, LLC AL | Wholesale Trade | 0 | — | D |
| SUNBELT FOREST PRODUCTS CORPORATION AL | Manufacturing | 0 | — | F |
| SUNBELT FOREST PRODUCTS CORPORATION FL | Manufacturing | 0 | — | D |
