| Sunoco AL | Wholesale Trade | 0 | — | B |
| Sunoco GP LLC TX | Wholesale Trade | 1 | $151,200 | — |
| Sunoco LLC AK | Transportation & Warehousing | 0 | — | A |
| Sunoco LLC IN | Wholesale Trade | 0 | — | D |
| Sunoco LLC MD | Transportation & Warehousing | 0 | — | B |
| Sunoco LLC NJ | Transportation & Warehousing | 0 | — | A |
| Sunoco LLC PA | Wholesale Trade | 0 | — | A |
| Sunoco LLC TX | Transportation & Warehousing | 0 | — | A |
| Sunoco LP - Stripes LLC TX | — | 0 | — | — |
| Sunoco Marcus Hook Refinery PA | — | 0 | — | — |
| Sunoco Marketing HQ PA | — | 0 | — | — |
| Sunoco Midstream LLC PA | Transportation & Warehousing | 0 | — | A |
| Sunoco Midstream LLC WV | Transportation & Warehousing | 0 | — | A |
| Sunoco Retail LLC PA | Manufacturing | 0 | — | B |
| Sunoco Retail LLC TX | Transportation & Warehousing | 0 | — | B |
| Sunoco, Inc. Marcus Hook Refinery PA | — | 0 | — | — |
| Sunoco, Retail LLC NY | Transportation & Warehousing | 0 | — | A |
| Sunol Creek Memory Care CA | Healthcare & Social Assistance | 0 | — | A |
| SUNONE LOGISTICS, LLC GA | Transportation & Warehousing | 0 | — | F |
| SunOpta Grains and Foods Inc. CA | — | 0 | — | — |
| SunOpta Grains and Foods Inc. MN | Manufacturing | 1 | $105,000 | — |
| SunOpta Grains and Foods Inc. PA | Manufacturing | 0 | — | D |
| SunOpta Healthy Snacks NV | — | 0 | — | — |
| Sunovian Pharmaceuticals, Inc. MA | — | 0 | — | — |
| SUNPLUS DATA GROUP, INC. GA | Professional & Technical Services | 1 | $89,440 | — |
| SUNPLUS DATE GROUP INC. GA | Professional & Technical Services | 1 | $102,877 | — |
| SunPorch of Dodge City KS | Healthcare & Social Assistance | 0 | — | F |
| SunPorch of Smith Co KS | Healthcare & Social Assistance | 0 | — | F |
| SUNPORCH OF SMITH COUNTY KS | Healthcare & Social Assistance | 0 | — | A |
| SunPower OR | — | 0 | — | — |
| SunPower Corporation CA | Construction | 0 | — | F |
| SunPower Corporation CT | Construction | 0 | — | F |
| SunPower Corporation FL | Construction | 0 | — | F |
| SunPower Corporation IL | Construction | 0 | — | F |
| SunPower Corporation MA | Construction | 0 | — | F |
| SunPower Corporation NJ | Construction | 0 | — | F |
| SunPower Corporation NY | Construction | 0 | — | F |
| SunPower Corporation TX | Construction | 0 | — | A |
| SunPower Corporation WA | Construction | 0 | — | A |
| SunPower Corporation, Systems CA | Construction | 3 | $136,667 | C |
| SunPower Corporation, Systems IL | Construction | 0 | — | F |
| SunPower Corporation, Systems NJ | Construction | 0 | — | F |
| SunPower Corporation, Systems TX | Construction | 0 | — | A |
| SunPower Corporations, Systems AZ | Construction | 0 | — | F |
| Sunpro ID | Retail Trade | 0 | — | A |
| Sunpro UT | Retail Trade | 0 | — | C |
| Sunpro Building Materials UT | Retail Trade | 0 | — | A |
| Sunquest Properties LA | Real Estate | 0 | — | A |
| SunRail FL | Construction | 0 | — | F |
| Sunraise Technologies INC VA | Professional & Technical Services | 11 | $118,193 | — |
