| Suncoast Janitorial and Maintenance FL | Administrative & Waste Services | 0 | — | A |
| Suncoast Kitchen Services, Inc. FL | Transportation & Warehousing | 0 | — | A |
| Suncoast Manor Retirement Community, Inc. FL | Healthcare & Social Assistance | 0 | — | F |
| Suncoast Paper and Chemical, LLC GA | Wholesale Trade | 0 | — | C |
| Suncoast Paving Inc FL | Construction | 0 | — | C |
| Suncoast Restoration and Waterproofing GA | Construction | 0 | — | A |
| Suncoast Structural Glazing, Inc. GA | Construction | 0 | — | B |
| SunCoke Energy IN | Transportation & Warehousing | 0 | — | A |
| SunCoke Energy VA | Utilities | 0 | — | C |
| SunCoke Energy Inc. IL | Manufacturing | 0 | — | B |
| SunCoke Energy Inc. OH | Manufacturing | 0 | — | D |
| SunCoke Energy, Inc. (Jewell Coal Mine) VA | — | 0 | — | — |
| Suncor Energy (U.S.A.) Inc. CO | Manufacturing | 1 | $125,000 | — |
| Suncor Energy USA CO | Manufacturing | 0 | — | D |
| Suncor Energy, USA Inc. CO | Manufacturing | 0 | — | B |
| Suncor Stainless, Inc. MA | Manufacturing | 0 | — | F |
| Suncrest Gardens OH | Administrative & Waste Services | 0 | — | D |
| Suncrest Logistics NC | Transportation & Warehousing | 0 | — | F |
| Suncrest Nurseries Inc. CA | Agriculture & Forestry | 0 | — | F |
| Suncrest Supply FL | Retail Trade | 0 | — | A |
| Sund Manufacturing Co., Inc. ND | Manufacturing | 0 | — | A |
| Sundale Nursing Home WV | Healthcare & Social Assistance | 0 | — | F |
| Sundance Berry Farms, LLC CA | Agriculture & Forestry | 0 | — | C |
| Sundance Const LLC MO | Construction | 0 | — | A |
| Sundance Consulting, Inc. ID | Administrative & Waste Services | 0 | — | A |
| Sundance Graphics, LLC FL | Manufacturing | 0 | — | A |
| Sundance Helicopters, Inc. NV | — | 0 | — | — |
| Sundance Holdings UT | — | 0 | — | — |
| Sundance Holdings LLC CA | — | 0 | — | — |
| Sundance Institute CA | Arts & Entertainment | 0 | — | A |
| Sundance Institute NY | Arts & Entertainment | 0 | — | A |
| Sundance Institute UT | Arts & Entertainment | 0 | — | C |
| Sundance Landscape Maintenance, Inc. AZ | Administrative & Waste Services | 0 | — | F |
| Sundance Mechanical & Utility Corp. NM | Construction | 0 | — | F |
| Sundance Press AZ | Manufacturing | 0 | — | A |
| Sundance Spas, Inc. CA | Transportation & Warehousing | 0 | — | A |
| Sundancer Electric WA | Construction | 0 | — | F |
| Sundaram Clayton LLC SC | Manufacturing | 0 | — | F |
| Sundaram Clayton USA SC | Manufacturing | 0 | — | F |
| Sunday Money, LLC NC | Healthcare & Social Assistance | 0 | — | F |
| Sunday Riley Modern Skincare TX | Wholesale Trade | 0 | — | F |
| Sunday River Skiway Corp ME | Arts & Entertainment | 0 | — | F |
| Sunderland Plumbing, Inc. MN | Construction | 0 | — | F |
| Sunderland Trucking LLC MO | Transportation & Warehousing | 0 | — | B |
| Sundial Beach Resort & Spa FL | Accommodation & Food Services | 0 | — | D |
| Sundown Services LLC AL | Administrative & Waste Services | 0 | — | F |
| SUNDOWNER INSULATION COMPANY INC CA | Construction | 0 | — | F |
| SUNDQUIST FRUIT WA | Agriculture & Forestry | 0 | — | F |
| Sundstrom Pressed Steel Co. IL | Manufacturing | 0 | — | F |
| Sundt Construction, Inc. AZ | Construction | 6 | $107,363 | A |
