| Sur La Table Store 159 Location #30, Operating Unit #30 FL | — | 0 | — | — |
| Sur La Table Store 162 Location #31, Operating Unit #31 FL | — | 0 | — | — |
| Sur La Table Store 17 TX | — | 0 | — | — |
| Sur La Table Store 57 Location #26, Operating Unit #26 FL | — | 0 | — | — |
| Sur La Table Store 65 Locaton #27, Operating Unit #27 FL | — | 0 | — | — |
| Sur La Table Store 68 Location #28, Operating Unit #28 FL | — | 0 | — | — |
| Sur La Table Store 83 Locaton #29, Operating Unit #29 FL | — | 0 | — | — |
| Sur La Table, Store 108 IL | — | 0 | — | — |
| Sur La Table, Store 122 IL | — | 0 | — | — |
| Sur-Seal LLC. NC | Manufacturing | 0 | — | C |
| Sur-Seal LLC. OH | Manufacturing | 0 | — | F |
| Surack Enterprises IN | Arts & Entertainment | 0 | — | A |
| Surber Drywall Construction, Inc. CA | Construction | 0 | — | C |
| Surbo Tubular Services, Inc LA | Manufacturing | 0 | — | F |
| Surdex Corporation MO | Professional & Technical Services | 0 | — | F |
| Sure Cast Foundry MN | Manufacturing | 0 | — | F |
| Sure Controls, Inc. WI | Manufacturing | 0 | — | D |
| Sure Fit, Inc. PA | — | 0 | — | — |
| Sure Flow Plumbing, Inc. CA | Construction | 0 | — | F |
| Sure Forming Systems Inc. CA | Construction | 0 | — | F |
| Sure Fresh Produce Inc. CA | Manufacturing | 0 | — | D |
| Sure Power VA | Wholesale Trade | 0 | — | F |
| Sure Power, Inc. MD | Wholesale Trade | 0 | — | D |
| Sure Power, Inc. PA | Wholesale Trade | 0 | — | C |
| Sure Seal OPW Fluid Transfer Group MO | — | 0 | — | — |
| Sure Shot Transit Solutions LLC CA | Transportation & Warehousing | 0 | — | C |
| Sure Steel, Inc. UT | Construction | 0 | — | A |
| SURE TECH SERVICES, INC. PA | Professional & Technical Services | 4 | $84,760 | — |
| Sure Trac of Texas TX | Construction | 0 | — | A |
| Sure Winner Foods (Distribution Center) NY | — | 0 | — | — |
| Sure-Dry, LLC WI | Construction | 0 | — | D |
| Sure-Fire, Inc. WI | Construction | 0 | — | A |
| Sure-Foot Industries Corp. OH | Manufacturing | 0 | — | A |
| Surebonder Adhesives IL | Manufacturing | 0 | — | D |
| Surebuilt CCS Holdings, LLC dba Jasper Materials TN | Manufacturing | 0 | — | F |
| SUREFIRE FULFILMENT INC NY | Transportation & Warehousing | 0 | — | F |
| Surefire Pilotless Burner Systems LLC NM | Manufacturing | 1 | $105,000 | — |
| SureFire, LLC CA | Manufacturing | 0 | — | C |
| Surefit Home Decor IL | — | 0 | — | — |
| Surefox North America Inc CA | — | 0 | — | — |
| SureID OR | — | 0 | — | — |
| SureID, Inc - dba. Fortior Solutions OR | — | 0 | — | — |
| Sureify Labs, Inc. CA | Professional & Technical Services | 1 | $194,000 | — |
| Surepods FL | Manufacturing | 0 | — | F |
| SurePoint Ag Systems KS | Wholesale Trade | 0 | — | C |
| SurePoint Electronics LLC KS | Manufacturing | 0 | — | F |
| SurePrep, LLC. CA | Professional & Technical Services | 0 | — | F |
| Suretys, Inc. CT | Finance & Insurance | 1 | $125,000 | — |
| Sureway Group Inc. IL | Manufacturing | 0 | — | F |
| SureWerx USA Inc IL | Wholesale Trade | 0 | — | B |