| Sunharbor Manor Comprehensive Rehabilitation and Skilled Nursing NY | Healthcare & Social Assistance | 0 | — | D |
| SunHawk Academy of Utah UT | — | 0 | — | — |
| SunHydrogen, Inc. IA | Utilities | 1 | $114,754 | — |
| Suniksha Technologies LLC TX | Professional & Technical Services | 2 | $105,591 | — |
| Suniva MI | — | 0 | — | — |
| SUNIXA SOLUTIONS, INC. CA | Administrative & Waste Services | 1 | $91,562 | — |
| Sunkist Grower Inc CA | Management of Companies | 0 | — | A |
| Sunkist Growers, Inc. CA | Management of Companies | 1 | $74,214 | F |
| Sunland Academies Aliso, Inc. CA | Healthcare & Social Assistance | 1 | $60,060 | — |
| Sunland Asphalt CO | Construction | 0 | — | F |
| Sunland Asphalt TX | Construction | 0 | — | A |
| Sunland Asphalt and Construction AZ | Construction | 0 | — | C |
| Sunland Asphalt and Construction NM | Construction | 0 | — | F |
| Sunland Asphalt and Construction NV | Construction | 0 | — | F |
| Sunland Construction, Inc. LA | Construction | 0 | — | A |
| Sunland Logistics AL | Professional & Technical Services | 0 | — | A |
| Sunland Logistics CA | Professional & Technical Services | 0 | — | A |
| Sunland Logistics GA | Professional & Technical Services | 0 | — | A |
| Sunland Logistics NC | Transportation & Warehousing | 0 | — | F |
| Sunland Logistics SC | Transportation & Warehousing | 0 | — | A |
| Sunland Logistics TN | Professional & Technical Services | 0 | — | F |
| Sunland Logistics Solutions, Inc. SC | Transportation & Warehousing | 2 | $120,579 | — |
| Sunland Park Racetrack & Casino NM | — | 0 | — | — |
| Sunland Scaffold Inc CA | Construction | 0 | — | F |
| Sunland Springs Memory Care, LLC AZ | Healthcare & Social Assistance | 0 | — | A |
| Sunland Staffing SC | — | 0 | — | — |
| Sunlight Batteries USA NC | Manufacturing | 1 | $105,000 | — |
| Sunlight Systems UT | Construction | 0 | — | A |
| SunLight Technologies Inc GA | Professional & Technical Services | 20 | $102,673 | — |
| Sunlighten Sales LLC KS | Retail Trade | 0 | — | B |
| Sunlighten, Inc. KS | Retail Trade | 1 | $85,000 | A |
| Sunline Civil Construction, Inc. FL | Construction | 0 | — | F |
| Sunline Inc IA | Wholesale Trade | 0 | — | A |
| Sunliner Diner TN | — | 0 | — | — |
| SunLink Health Corp MS | Healthcare & Social Assistance | 0 | — | F |
| Sunlit Arizona, LLC AZ | Professional & Technical Services | 1 | $82,181 | — |
| Sunlite Plastics, Inc. WI | — | 0 | — | — |
| Sunlogix Energy Inc. CA | Manufacturing | 1 | $100,000 | — |
| Sunmart NE | — | 0 | — | — |
| SunMed AZ | Manufacturing | 0 | — | B |
| SunMed MI | Wholesale Trade | 0 | — | A |
| SunMed TX | Wholesale Trade | 0 | — | A |
| Sunmerge Systems Inc NJ | Professional & Technical Services | 3 | $101,407 | — |
| SUNMET JUICE COMPANY LLC CA | Manufacturing | 0 | — | F |
| SUNMET PACKING & COLD STORAGE LLC CA | Transportation & Warehousing | 0 | — | A |
| Sunmet Packing and Cold Storage LLC CA | Transportation & Warehousing | 0 | — | C |
| Sunmobitech LLC IL | Professional & Technical Services | 1 | $102,710 | — |
| SunNest Services LLC CA | Wholesale Trade | 1 | $114,400 | — |
| Sunniland Corp. FL | Wholesale Trade | 0 | — | D |
| Sunnking, Inc. NY | Wholesale Trade | 0 | — | F |
