| SUPERIOR ONE ROOFING LLC FL | Construction | 0 | — | D |
| SUPERIOR OPS LLC WI | Healthcare & Social Assistance | 0 | — | F |
| Superior Packaging and Distribution LLC TX | Wholesale Trade | 0 | — | A |
| Superior Painting & Decorating, Inc. MN | Construction | 0 | — | A |
| Superior Painting of Tallahassee, INC FL | Construction | 0 | — | A |
| Superior Pallets, Inc. NY | Manufacturing | 0 | — | F |
| Superior Paper Products WI | Manufacturing | 0 | — | F |
| SUPERIOR PAVING CORPORATION VA | Manufacturing | 2 | $113,831 | D |
| SUPERIOR PERFORMANCE INC LA | Mining & Extraction | 0 | — | C |
| Superior Petroleum Services, Inc AL | Construction | 0 | — | A |
| Superior Plastic Products PA | Manufacturing | 0 | — | F |
| SUPERIOR PLASTICS TX | Manufacturing | 0 | — | F |
| Superior Plastics Extrusion Co. Inc. CT | Manufacturing | 0 | — | F |
| Superior Plastics Extrusion Co. Inc. NC | Manufacturing | 0 | — | D |
| Superior Plastics Inc OH | Manufacturing | 0 | — | A |
| Superior Plus Energy CA | Retail Trade | 0 | — | A |
| Superior Plus Energy Serivces MA | Retail Trade | 0 | — | F |
| Superior Plus Energy Services CT | Retail Trade | 0 | — | F |
| Superior Plus Energy Services MA | Retail Trade | 0 | — | D |
| Superior Plus Energy Services ME | Retail Trade | 0 | — | F |
| Superior Plus Energy Services MI | Retail Trade | 0 | — | F |
| Superior Plus Energy Services NJ | Retail Trade | 0 | — | F |
| Superior Plus Energy Services NY | Retail Trade | 0 | — | A |
| Superior Plus Energy Services OH | Retail Trade | 0 | — | F |
| Superior Plus Energy Services PA | Retail Trade | 0 | — | C |
| Superior Plus Propane CA | Retail Trade | 0 | — | F |
| Superior Plus Propane GA | Retail Trade | 0 | — | D |
| Superior Plus Propane MA | Retail Trade | 0 | — | C |
| Superior Plus Propane ME | Retail Trade | 0 | — | D |
| Superior Plus Propane NC | Retail Trade | 0 | — | D |
| Superior Plus Propane NH | Retail Trade | 0 | — | B |
| Superior Plus Propane SC | Retail Trade | 0 | — | C |
| Superior Plus Propane VA | Retail Trade | 0 | — | B |
| SUPERIOR POST TENSION LLC AZ | Construction | 0 | — | C |
| SUPERIOR PRECISION SHEET METAL CORP CO | Manufacturing | 0 | — | F |
| Superior Products Distributors, Inc. CT | Wholesale Trade | 0 | — | A |
| Superior Products, LLC OH | Manufacturing | 0 | — | A |
| Superior Public Museums WI | Arts & Entertainment | 0 | — | A |
| Superior Recreational Products GA | Manufacturing | 0 | — | F |
| SUPERIOR REFINING COMPANY WI | Manufacturing | 0 | — | A |
| Superior Rigging & Erecting Company GA | Construction | 0 | — | D |
| Superior Roll Forming LLC OH | Manufacturing | 0 | — | F |
| Superior Roofing & Sheet metal, Inc.238 UT | Construction | 0 | — | C |
| Superior Roofing Services Inc IN | Construction | 0 | — | A |
| Superior Roofing, Inc. CO | Construction | 0 | — | B |
| Superior ROW Services, LLC FL | Construction | 0 | — | A |
| Superior Sales, Inc. MI | Wholesale Trade | 0 | — | F |
| Superior Scaffold Services Inc PA | Construction | 0 | — | B |
| Superior Scaffolding & Insulation, Inc AL | Construction | 0 | — | D |
| Superior Service CA | Other Services | 0 | — | C |