| Sunshine Recycling, Inc. FL | Administrative & Waste Services | 0 | — | F |
| Sunshine Retirement Living AR | Healthcare & Social Assistance | 0 | — | A |
| Sunshine Retirement Living CA | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living CO | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living FL | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living GA | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living IN | Healthcare & Social Assistance | 0 | — | A |
| Sunshine Retirement Living LA | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living MA | Healthcare & Social Assistance | 0 | — | A |
| Sunshine Retirement Living NY | Healthcare & Social Assistance | 0 | — | A |
| Sunshine Retirement Living OH | Healthcare & Social Assistance | 0 | — | C |
| Sunshine Retirement Living OR | Healthcare & Social Assistance | 0 | — | D |
| Sunshine Retirement Living PA | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living SC | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living TN | Healthcare & Social Assistance | 0 | — | A |
| Sunshine Retirement Living TX | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Retirement Living WI | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Sprinkler Systems, Inc. FL | Construction | 0 | — | A |
| Sunshine Technology Solutions Corp. FL | Professional & Technical Services | 1 | $96,034 | — |
| Sunshine Terrace Foundation UT | Healthcare & Social Assistance | 0 | — | F |
| Sunshine USA TN | Manufacturing | 0 | — | A |
| Sunshine Village MA | Healthcare & Social Assistance | 0 | — | F |
| Sunshine Water Services FL | Utilities | 0 | — | F |
| Sunshine Window Cleaning Inc. ID | Administrative & Waste Services | 0 | — | A |
| Sunsoft Services Inc. NJ | Professional & Technical Services | 13 | $87,051 | — |
| Sunsolar Solutions Inc. AZ | Utilities | 0 | — | F |
| SunSouth, LLC AL | Wholesale Trade | 0 | — | A |
| SunSouth, LLC GA | Wholesale Trade | 0 | — | A |
| SunSouth, LLC MS | Wholesale Trade | 0 | — | C |
| Sunspring America LLC DBA H-H tube MI | Manufacturing | 0 | — | F |
| Sunstall Inc CA | Construction | 0 | — | F |
| Sunstar Americas, Inc. IL | Manufacturing | 0 | — | D |
| Sunstar Engineering Americas OH | Manufacturing | 0 | — | F |
| Sunstate Energy, LLC AZ | Construction | 0 | — | A |
| Sunstate Equipment Co., LLC AZ | Real Estate | 2 | $338,180 | — |
| Sunstate Plumbing AZ | Construction | 0 | — | F |
| Sunsteel LLC WA | Manufacturing | 0 | — | F |
| Sunstone CA | Accommodation & Food Services | 0 | — | F |
| Sunstone Group / BCGM Company NV | Wholesale Trade | 0 | — | F |
| Sunstone Group LLC/BCGM Company LLC NV | Wholesale Trade | 0 | — | F |
| Sunstone Hawaii 3-0 Lessee, Inc HI | Accommodation & Food Services | 0 | — | F |
| Sunstone Hotel Investors, Inc LA | Accommodation & Food Services | 0 | — | A |
| Sunstone Hotel Properties CA | — | 0 | — | — |
| Sunstone Industrial Constructors TX | Manufacturing | 0 | — | A |
| Sunstone K9, LLC dba DC | Accommodation & Food Services | 0 | — | F |
| Sunstream Corporation NY | Administrative & Waste Services | 0 | — | D |
| SunStream Hotels & Resorts Bellasera Resort FL | — | 0 | — | — |
| SunStream Hotels & Resorts DiamondHead Beach Resort FL | — | 0 | — | — |
| SunStream Hotels & Resorts GullWing Beach Resort FL | — | 0 | — | — |
| SunStream Hotels & Resorts Park Shore Resort FL | — | 0 | — | — |
