| Sears, Roebuck and Co. Full Line Store #01504 NY | - | 0 | - | - |
| Sears, Roebuck and Co. Full Line Store #01944 NY | - | 0 | - | - |
| Sears, Roebuck and Co. Full Line Store #02584 NY | - | 0 | - | - |
| Sears, Roebuck and Co. Full Line Store #02933 NY | - | 0 | - | - |
| Sears, Roebuck and Co. Full Line Store (#02173) NY | - | 0 | - | - |
| Sears, Roebuck and Co. Full Line Store (Unit 01894 Rochester) NY | - | 0 | - | - |
| Sears, Roebuck and Co. Store TN | - | 0 | - | - |
| Sears, Roebuck and Company FL | - | 0 | - | - |
| Sears, Roebuck and Company NJ | - | 0 | - | - |
| Sears, Roebuck and Compay NJ | - | 0 | - | - |
| Sears, Roebuck, and Co. #6476 Sears Auto Center FL | - | 0 | - | - |
| Searsucker Las Vegas Reastaurant NV | - | 0 | - | - |
| Seasalt AI, Inc. WA | Professional & Technical Services | 1 | $137,259 | - |
| Seascape Beach Resort CA | - | 0 | - | - |
| Seaside Apartment Hotel, LLC FL | - | 0 | - | - |
| Seaside Dining Group CA | - | 0 | - | - |
| Seaside Dining Group - Denny's CA | - | 0 | - | - |
| Seaside Dining Group, Inc. - Denny's CA | - | 0 | - | - |
| Seaside Health Plan CA | - | 0 | - | - |
| Seaside Plumbing Inc MD | Construction | 0 | - | F |
| Season Share, Inc. MT | Professional & Technical Services | 1 | $250,000 | - |
| Seasons 52 CA | - | 0 | - | - |
| Seasons Floral & Gifts NE | - | 0 | - | - |
| Seasons Healthcare MN | Healthcare & Social Assistance | 0 | - | - |
| Seasons Hospice House MN | - | 0 | - | - |
| Seasons Service Select LLC FL | Administrative & Waste Services | 0 | - | A |
| Seasons Services Select FL | Administrative & Waste Services | 0 | - | A |
| Seasons-4, Inc. GA | Manufacturing | 0 | - | C |
| SeaSpine CA | Manufacturing | 0 | - | F |
| Seated Technologies Inc. NY | Administrative & Waste Services | 2 | $223,510 | - |
| SeatGeek, Inc. NY | Professional & Technical Services | 5 | $199,400 | - |
| Seatown Electric WA | Construction | 0 | - | - |
| Seatrium AmFELS, Inc. TX | Manufacturing | 2 | $71,927 | - |
| Seatrium LeTourneau USA, Inc. TX | Manufacturing | 3 | $66,622 | - |
| Seats Incorporated IA | Manufacturing | 0 | - | F |
| Seats Incorporated KS | Manufacturing | 0 | - | F |
| Seats Incorporated WI | Manufacturing | 0 | - | F |
| Seattle Anxiety, PLLC WA | Healthcare & Social Assistance | 1 | $120,000 | - |
| Seattle Art Museum WA | - | 0 | - | - |
| Seattle Breakbulk WA | Transportation & Warehousing | 0 | - | F |
| Seattle Center WA | - | 0 | - | - |
| Seattle Children's Hospital WA | Healthcare & Social Assistance | 21 | $106,866 | F |
| Seattle Convention Center WA | Administrative & Waste Services | 0 | - | F |
| Seattle Drug & Narcotic Center Inc. WA | Administrative & Waste Services | 0 | - | F |
| Seattle Fish Company LLC CO | Wholesale Trade | 0 | - | F |
| Seattle Goodwill Industries WA | - | 0 | - | - |
| Seattle Hilton Hotel WA | - | 0 | - | - |
| Seattle Humane WA | Other Services | 0 | - | F |
| Seattle Pacific University WA | Educational Services | 3 | $84,568 | A |
| Seattle Parks and Recreation WA | Arts & Entertainment | 0 | - | F |
