| Sunwater Capital Management LLC MD | Real Estate | 1 | $92,000 | — |
| Sunway Communication Inc. CA | Manufacturing | 2 | $150,000 | — |
| Sunway Inc WI | Manufacturing | 0 | — | D |
| SUNWEST AIR CONDITIONING, INC. CA | Construction | 0 | — | A |
| SunWest Builders OR | Construction | 0 | — | C |
| Sunwest Electric Inc CA | Construction | 0 | — | D |
| SunWest Milling Inc CA | Manufacturing | 0 | — | F |
| Sunwize Power and Battery LLC OR | Wholesale Trade | 0 | — | D |
| SUNY Adirondack NY | Educational Services | 1 | $50,720 | — |
| SUNY College of Environmental Science & Forestry NY | Educational Services | 1 | $75,000 | — |
| SUNY Downstate Medical Center at LICH - StaffCo of Brooklyn LLC NY | — | 0 | — | — |
| SUNY Plattsburgh NY | Educational Services | 1 | $82,000 | — |
| SUNY Upstate Medical University NY | Educational Services | 1 | $116,350 | — |
| SunZi Products Inc. IL | Retail Trade | 1 | $62,266 | — |
| Suominen SC | Manufacturing | 0 | — | B |
| Supashock USA Inc. CA | Professional & Technical Services | 2 | $138,393 | — |
| Super 1 Foods ID | Retail Trade | 0 | — | C |
| Super 1 Foods Manito MT | Manufacturing | 0 | — | F |
| Super 8 IA | Accommodation & Food Services | 0 | — | A |
| Super A Foods, Inc. CA | — | 0 | — | — |
| Super Abrasives MA | Manufacturing | 0 | — | F |
| Super ATV IN | Manufacturing | 0 | — | B |
| Super Brush LLC MA | Manufacturing | 0 | — | F |
| Super C Group LLC dba Alline Salon Group MI | Other Services | 0 | — | A |
| Super Center Concepts Inc. CA | Retail Trade | 0 | — | F |
| Super D Drug (Walgreens) MO | — | 0 | — | — |
| Super D Drug Express (Walgreens) MO | — | 0 | — | — |
| Super D Drugstore TN | — | 0 | — | — |
| Super D Electric ID | Construction | 0 | — | F |
| Super Dandy Quality Inc. WA | Construction | 0 | — | A |
| Super Deal Auto Group, LLC OH | Retail Trade | 1 | $67,052 | — |
| Super Deluxe, LLC CA | — | 0 | — | — |
| Super Electric Construction Company IL | Construction | 0 | — | D |
| Super Evil Mega Corp CA | Manufacturing | 1 | $187,143 | — |
| Super Excavators WI | Construction | 0 | — | A |
| Super Free Games, Inc. CA | Information & Media | 1 | $91,125 | — |
| Super Fresh Food Markets-Ocean City NJ | — | 0 | — | — |
| Super Fresh Store 404 NJ | — | 0 | — | — |
| Super Fresh Store 420 NJ | — | 0 | — | — |
| Super Fresh-Manahawkin NJ | — | 0 | — | — |
| SUPER GARDEN CENTERS CA | Agriculture & Forestry | 0 | — | B |
| Super Glue/Pacer Technology CA | — | 0 | — | — |
| SUPER H MART, INC. JOHNSCREEK GA | Retail Trade | 0 | — | A |
| Super Heaters, LLC OK | Transportation & Warehousing | 0 | — | B |
| Super Home Inc CA | Other Services | 0 | — | A |
| Super Home Inc. AZ | Finance & Insurance | 0 | — | A |
| SUPER K EXPRESS LLP GA | Transportation & Warehousing | 0 | — | F |
| Super Link Plastic, Inc. CA | Wholesale Trade | 0 | — | F |
| Super Mail Inc WV | Administrative & Waste Services | 0 | — | A |
| Super Micro Computer, Inc. CA | Manufacturing | 3 | $133,596 | — |
