| SEA Logistics LLC TN | Transportation & Warehousing | 0 | - | B |
| Sea Mar Community Health Centers WA | Healthcare & Social Assistance | 16 | $80,860 | D |
| Sea Pines Rehabilitation Hospital, an affiliate of Encompass Health FL | Healthcare & Social Assistance | 0 | - | F |
| Sea Ray Boat Sykes Creek Plant FL | - | 0 | - | - |
| Sea Ray Boats TN | Manufacturing | 0 | - | A |
| Sea Ray Boats Knoxville Plant TN | - | 0 | - | - |
| Sea Ray Sport Yacht & Yacht Operations FL | - | 0 | - | - |
| Sea Star North AK | Transportation & Warehousing | 0 | - | D |
| Sea Star South WA | Transportation & Warehousing | 0 | - | C |
| Sea View Restaurants, Inc. dba Gladstones CA | - | 0 | - | - |
| Sea Watch International, Ltd. DE | Manufacturing | 0 | - | F |
| Sea Watch International, Ltd. MA | Manufacturing | 0 | - | C |
| Sea World CA | - | 0 | - | - |
| Sea World of Texas LLC dba SeaWorld San Antonio TX | Arts & Entertainment | 0 | - | F |
| SEA, Ltd. OH | Professional & Technical Services | 1 | $105,000 | - |
| Sea-bird Electronics, Inc. WA | Professional & Technical Services | 2 | $132,190 | F |
| Sea-Dar Enterprises, Inc. MA | Construction | 1 | $93,000 | - |
| Sea_Logix LLC CA | Transportation & Warehousing | 0 | - | F |
| Seabee Logistics llc OH | Transportation & Warehousing | 0 | - | F |
| Seabird Enterprises CT | Healthcare & Social Assistance | 0 | - | - |
| Seaboard Energy, LLC KS | Manufacturing | 1 | $160,000 | - |
| Seaboard Foods KS | Manufacturing | 0 | - | D |
| Seaboard Foods, LLC OK | Manufacturing | 1 | $140,000 | F |
| Seaboard Holdings, LLC FL | Wholesale Trade | 0 | - | F |
| Seaboard Marine LTD FL | Transportation & Warehousing | 0 | - | B |
| Seaboard Triumph Foods IA | Manufacturing | 0 | - | B |
| Seaboard Triumph Foods UT | Manufacturing | 0 | - | A |
| Seabox NJ | Manufacturing | 0 | - | F |
| Seabras Market NJ | Retail Trade | 0 | - | F |
| Seabring Marine Industries, Inc. FL | Manufacturing | 0 | - | F |
| SeaBris LLC WA | Manufacturing | 1 | $100,000 | - |
| Seabrook Island Club SC | Arts & Entertainment | 0 | - | D |
| SeaCa Packaging CA | - | 0 | - | - |
| Seacoast Medical Center SC | - | 0 | - | - |
| Seacoast National Bank FL | Finance & Insurance | 2 | $159,126 | - |
| Seadrill Americas, Inc. TX | - | 0 | - | - |
| Seadrill Americas-West Neptune TX | - | 0 | - | - |
| Seafood Producers Coopertive WA | Manufacturing | 0 | - | C |
| Seaford School District DE | Educational Services | 1 | $47,600 | - |
| Seagate FL | - | 0 | - | - |
| Seagate Rehabilitation and Nursing Center NY | Healthcare & Social Assistance | 0 | - | F |
| Seagate Tech 2020 MN | - | 0 | - | - |
| Seagate Technology MN | Manufacturing | 0 | - | C |
| Seagate US LLC CA | Manufacturing | 5 | $119,815 | - |
| Seaglass Technology Partners, LLC NH | Administrative & Waste Services | 1 | $145,600 | - |
| Seago Health Care Center Ltd. Co. d/b/a The Manor at Seagoville TX | Healthcare & Social Assistance | 0 | - | F |
| Seagrass Linen SC | - | 0 | - | - |
| Seagrave Fire Apparatus WI | Manufacturing | 0 | - | F |
| Seagull Software, LLC WA | Wholesale Trade | 1 | $108,680 | - |
| Seah Steel USA, LLC TX | Manufacturing | 2 | $122,165 | C |
