| Superior Services LLC NE | Wholesale Trade | 0 | — | F |
| Superior Services RSH, Inc. MI | Construction | 0 | — | F |
| Superior Sheds, Inc. FL | Manufacturing | 0 | — | F |
| Superior Shipyard & FAbrication LA | Manufacturing | 0 | — | A |
| Superior Shipyard and Fabrication Inc. LA | Manufacturing | 0 | — | F |
| Superior Shot Peening, Inc. TX | Manufacturing | 0 | — | F |
| Superior Silica Sands WI | — | 0 | — | — |
| Superior Silica Sands-Arland Facility WI | — | 0 | — | — |
| Superior Silica Sands-CRM Facility WI | — | 0 | — | — |
| Superior Silica Sands-FLS Facility WI | — | 0 | — | — |
| Superior Sod L.P. CA | Agriculture & Forestry | 0 | — | A |
| Superior Spindle Services MI | Other Services | 0 | — | A |
| Superior Spring Co. CA | Manufacturing | 0 | — | F |
| Superior Steel and Ironworkers WA | Construction | 1 | $83,221 | — |
| Superior Steel Connectors Corporation CO | Construction | 0 | — | F |
| Superior Steel LLC LA | Manufacturing | 0 | — | C |
| SUPERIOR STEEL PRODUCTS INC ID | Manufacturing | 0 | — | A |
| Superior Stone Products, Inc. MI | Manufacturing | 0 | — | F |
| Superior Storage Tanks & Trailers Corp CA | Manufacturing | 0 | — | A |
| Superior Structures, Inc. OH | Manufacturing | 0 | — | A |
| Superior Studio Specialties CA | — | 0 | — | — |
| Superior Support Resources, Inc dba SSR Total IT WI | Professional & Technical Services | 1 | $130,000 | — |
| Superior Systems, Inc. WA | Manufacturing | 0 | — | F |
| Superior Tank Lines Northwest Division Inc. OR | Transportation & Warehousing | 0 | — | A |
| Superior Tank Lines Northwest Division Inc. WA | Transportation & Warehousing | 0 | — | B |
| Superior Tasking Advantage Contracting Inc AL | Administrative & Waste Services | 0 | — | A |
| Superior Tasking Advantage Contracting, Inc DC | Administrative & Waste Services | 0 | — | A |
| Superior Tasking Advantage Contracting, Inc NC | Administrative & Waste Services | 0 | — | A |
| Superior Tasking Advantage Contracting, Inc TX | Administrative & Waste Services | 0 | — | A |
| Superior Technical Resources, Inc. AZ | — | 0 | — | — |
| Superior Technology Group LLC IL | Professional & Technical Services | 1 | $64,000 | — |
| Superior Threaded Products TX | Manufacturing | 0 | — | D |
| SUPERIOR TILE & MARBLE, INC. UT | Construction | 0 | — | F |
| Superior Tile & Stone CA | Construction | 0 | — | D |
| Superior Tire & Rubber Corp. PA | Manufacturing | 0 | — | F |
| Superior Tire Service, Inc. WA | — | 0 | — | — |
| Superior Traffic Control, LLC TN | Construction | 0 | — | C |
| Superior Trailer Works CA | Manufacturing | 0 | — | F |
| Superior Trailers of Ga. Inc. GA | Manufacturing | 0 | — | F |
| Superior Trailers of Georgia Inc GA | Manufacturing | 0 | — | F |
| Superior Trim Formed Products OH | Manufacturing | 0 | — | F |
| Superior Trim Holdings, Ltd OH | Accommodation & Food Services | 0 | — | F |
| Superior Trim Holdings, Ltd TN | Manufacturing | 0 | — | D |
| Superior Trim Springfield OH | Manufacturing | 0 | — | F |
| Superior Truck Lines, Inc. CA | Transportation & Warehousing | 0 | — | D |
| Superior Truck Lines, Inc. NY | Transportation & Warehousing | 0 | — | C |
| Superior Truck Parts, LLC AZ | Retail Trade | 0 | — | A |
| Superior Truck Wash WI | Other Services | 0 | — | A |
| Superior Trucking Corporation VA | Transportation & Warehousing | 0 | — | D |
| Superior Truss & Panel, Inc. IN | Manufacturing | 0 | — | F |
