| Santa Maria Valley YMCA CA | — | 0 | — | — |
| Santa Monica Amusements LLC, dba Pacific Park CA | — | 0 | — | — |
| Santa Monica Amusements, LLC CA | Arts & Entertainment | 0 | — | A |
| Santa Monica Brentwood Automotive LLC dba Santa Monica Audi CA | — | 0 | — | — |
| Santa Monica Georgian Management LLC CA | — | 0 | — | — |
| Santa monica Georgian Management LLC-Georgian Hotel CA | — | 0 | — | — |
| Santa Monica Health Care Center CA | Healthcare & Social Assistance | 0 | — | F |
| Santa Monica Proper Hotel CA | Accommodation & Food Services | 0 | — | F |
| Santa Monica Seafood AZ | Wholesale Trade | 0 | — | A |
| Santa Monica Seafood CA | Retail Trade | 0 | — | D |
| Santa Monica Seafood IL | Wholesale Trade | 0 | — | F |
| Santa Monica Seafood MD | Wholesale Trade | 0 | — | A |
| Santa Monica Seafood MN | Wholesale Trade | 0 | — | A |
| Santa Monica Seafood NV | Wholesale Trade | 0 | — | F |
| Santa Rita Landscaping AZ | Other Services | 0 | — | F |
| Santa Rosa Berry Farms, LLC CA | Agriculture & Forestry | 0 | — | D |
| Santa Rosa Center For Rehabilitation and Healing FL | Healthcare & Social Assistance | 0 | — | A |
| Santa Rosa City Schools CA | Educational Services | 1 | $72,733 | — |
| Santa Rosa Community Health CA | Healthcare & Social Assistance | 2 | $174,145 | — |
| Santa Rosa Consolidated Schools NM | Educational Services | 1 | $56,515 | — |
| Santa Rosa Medical Center FL | Healthcare & Social Assistance | 0 | — | F |
| Santa Rosa Moving & Storage CA | Transportation & Warehousing | 0 | — | A |
| Santa Rosa Postacute Care, LLC CA | Healthcare & Social Assistance | 0 | — | F |
| Santa Rosa SNF Operations FL | Healthcare & Social Assistance | 0 | — | F |
| Santa Rosaidence Opco, LLC CA | Healthcare & Social Assistance | 1 | $175,000 | — |
| Santa Sweets AZ | Wholesale Trade | 0 | — | A |
| SANTA SWEETS NEW JERSEY NJ | Wholesale Trade | 0 | — | D |
| Santa Teresita CA | Healthcare & Social Assistance | 0 | — | F |
| Santa's Village LLC IL | Arts & Entertainment | 0 | — | F |
| SantaFe Health Care FL | Healthcare & Social Assistance | 0 | — | F |
| Santander RI | — | 0 | — | — |
| Santander Bank, N.A. MA | Finance & Insurance | 23 | $137,192 | — |
| Santander Bank, N.A. NY | Finance & Insurance | 1 | $135,000 | — |
| Santander Bank, N.A. PA | — | 0 | — | — |
| Santander Consumer Puerto Rico PR | — | 0 | — | — |
| Santander Consumer USA CO | — | 0 | — | — |
| Santander Consumer USA SC | — | 0 | — | — |
| Santander Consumer Usa Inc CA | — | 0 | — | — |
| Santander Consumer Usa Inc Dba Triad Financial Sm CA | — | 0 | — | — |
| Santander Consumer USA Inc. TX | Finance & Insurance | 22 | $141,730 | — |
| Santander Enterprises, Inc. FL | Retail Trade | 0 | — | B |
| Santander Global Technology and Operations, S.L. MA | Finance & Insurance | 1 | $120,000 | — |
| Santander Holdings USA, Inc. MA | Finance & Insurance | 13 | $113,361 | — |
| Santander U.S. Capital Markets LLC NY | Finance & Insurance | 6 | $255,000 | — |
| Santander US Capital Markets LLC NY | Finance & Insurance | 1 | $175,000 | — |
| Santander* CT | — | 0 | — | — |
| Santarus, Inc. CA | — | 0 | — | — |
| Sante MC Op Co LLC WA | Healthcare & Social Assistance | 0 | — | F |
| SANTEC CALIFORNIA CORPORATION CA | Manufacturing | 0 | — | A |
| Santee Cooper SC | Other Services | 0 | — | A |
