| Superior Environmental Solutions KY | Administrative & Waste Services | 0 | — | A |
| Superior Environmental Solutions OH | Administrative & Waste Services | 0 | — | C |
| Superior Environmental Solutions TN | Administrative & Waste Services | 0 | — | A |
| Superior Environmental Solutions WI | Administrative & Waste Services | 0 | — | A |
| Superior Environmental Solutions, LLC MI | Administrative & Waste Services | 0 | — | A |
| Superior Environmental, LLC MI | Administrative & Waste Services | 0 | — | A |
| Superior Essex IN | Manufacturing | 0 | — | F |
| Superior Essex International Inc. GA | Manufacturing | 1 | $132,891 | — |
| Superior Essex International LP KS | Manufacturing | 0 | — | F |
| Superior Essex International LP NC | — | 0 | — | — |
| Superior Essex Services LLC GA | Management of Companies | 2 | $151,299 | — |
| Superior Excavating, Inc. MI | Construction | 0 | — | A |
| Superior Exhibits & Design, Inc. IL | Manufacturing | 0 | — | A |
| Superior Express Transportation, LLC LA | Transportation & Warehousing | 0 | — | D |
| Superior Fabrication Company, LLC MI | Manufacturing | 0 | — | F |
| SUPERIOR FABRICATION LLC TN | Construction | 0 | — | A |
| Superior Farming, LLC CA | — | 0 | — | — |
| Superior Fence & Rail of Southwest Michigan MI | Construction | 0 | — | A |
| Superior Fence & Rail of West Michigan MI | Construction | 0 | — | A |
| Superior Fibers OH | — | 0 | — | — |
| Superior Fibers LLC WV | Manufacturing | 0 | — | F |
| SUPERIOR FIRE ALARM & COMMUNICATIONS LLC FL | Administrative & Waste Services | 0 | — | F |
| Superior Fire Services OH | Wholesale Trade | 0 | — | A |
| Superior Floor Coverings, LLC MI | Construction | 0 | — | A |
| Superior Foods TX | — | 0 | — | — |
| Superior Foods Company MI | Manufacturing | 0 | — | B |
| Superior Forge & Steel OH | Manufacturing | 0 | — | F |
| Superior Forge & Steel PA | Manufacturing | 0 | — | F |
| Superior Fresh LLC WI | Agriculture & Forestry | 0 | — | F |
| Superior Fruit Equipment WA | Manufacturing | 0 | — | A |
| Superior Fruit Ranch Inc CA | Agriculture & Forestry | 0 | — | A |
| Superior Gearbox Company MO | Manufacturing | 0 | — | F |
| Superior Graphite KY | Manufacturing | 0 | — | D |
| Superior Graphite Co IL | Professional & Technical Services | 0 | — | F |
| Superior Grocers CA | — | 0 | — | — |
| Superior Group of Companies, Inc FL | Wholesale Trade | 0 | — | A |
| Superior Group of Companies, Inc. CA | — | 0 | — | — |
| Superior Group of Companies, Inc. GA | Wholesale Trade | 0 | — | A |
| Superior Gunite CA | Construction | 0 | — | F |
| Superior Gunite WA | Construction | 0 | — | F |
| Superior Handforge CA | Manufacturing | 0 | — | F |
| Superior Hardware Products FL | Wholesale Trade | 0 | — | A |
| Superior Hardwoods of Ohio, Inc. OH | Manufacturing | 0 | — | A |
| Superior Health & Rehab AR | Healthcare & Social Assistance | 0 | — | D |
| Superior Health Linens IN | Other Services | 0 | — | F |
| Superior Healthcare MN | Healthcare & Social Assistance | 0 | — | F |
| Superior Heating & Cooling, Corp. FL | Construction | 0 | — | A |
| Superior Heating and Air Conditioning, Inc. CO | Construction | 0 | — | F |
| Superior Home Products, Inc MO | Manufacturing | 0 | — | F |
| Superior Home Services, Inc. CA | Construction | 0 | — | F |
