| Santee Electric Cooperative, Inc. SC | Utilities | 0 | — | F |
| Santee Print Works SC | Manufacturing | 0 | — | A |
| Santek Enviromental Of Virginia,LLC VA | Administrative & Waste Services | 0 | — | A |
| Santelli Lumber Co., Inc. NY | Retail Trade | 0 | — | F |
| Santelli Lumber Co., Inc. OK | Retail Trade | 0 | — | A |
| SANTHIGRAM KERALA AYURVEDIC CO. OF US, INC. NJ | Other Services | 3 | $57,096 | — |
| Santiago-Davis McDonalds LLC OK | Accommodation & Food Services | 2 | $50,000 | — |
| Santiam Gardens OR | Healthcare & Social Assistance | 0 | — | A |
| Santiam Heating & SheetMetal Inc OR | Construction | 0 | — | D |
| Santiam Hospital & Clinics OR | Healthcare & Social Assistance | 0 | — | C |
| Santianna CA | Healthcare & Social Assistance | 0 | — | F |
| Santie's Wholesale Oil Co MO | Wholesale Trade | 0 | — | D |
| Santier, Inc. CA | Manufacturing | 0 | — | A |
| Santillan Family, Inc. CA | Retail Trade | 0 | — | C |
| Santillana Enterprises Inc FL | Retail Trade | 0 | — | D |
| Santini Foods, Inc. CA | Manufacturing | 0 | — | F |
| SantoLubes LLC SC | Manufacturing | 0 | — | B |
| Santori Woodworking, Inc CA | Construction | 0 | — | A |
| Santos Montemayor FLC, Inc CA | Agriculture & Forestry | 0 | — | B |
| Santosa Delivery CA | Transportation & Warehousing | 0 | — | A |
| Santoshi Corporation CA | Manufacturing | 0 | — | A |
| Sanveo, Inc. CA | Professional & Technical Services | 5 | $160,637 | — |
| Sanville Logging, Inc. MI | Agriculture & Forestry | 0 | — | A |
| Sanvy Systems Inc FL | Professional & Technical Services | 1 | $94,100 | — |
| Sanwa Growers, Inc. FL | Wholesale Trade | 0 | — | A |
| Sanwa Growers, Inc. GA | Wholesale Trade | 0 | — | A |
| SANY America Inc. GA | Wholesale Trade | 1 | $77,000 | — |
| Sanyo Denki America, Inc. CA | Wholesale Trade | 0 | — | F |
| Sanyo Foods Corporation of America CA | Manufacturing | 0 | — | A |
| Sanyo North America Corporation, Digital Solutions CA | — | 0 | — | — |
| Sanyo Solar Usa, LLC CA | — | 0 | — | — |
| SANYO Solare of Oregon LLC OR | — | 0 | — | — |
| Sanz Kenway, Inc. MN | Manufacturing | 0 | — | A |
| SAP CA | — | 0 | — | — |
| SAP America, Inc. CA | — | 0 | — | — |
| SAP America, Inc. PA | Professional & Technical Services | 146 | $164,984 | — |
| SAP Global Marketing, Inc. PA | Professional & Technical Services | 1 | $96,627 | — |
| SAP Industries, Inc. PA | Professional & Technical Services | 4 | $168,393 | — |
| SAP International, Inc. FL | Professional & Technical Services | 1 | $179,400 | — |
| SAP Labs, LLC CA | Professional & Technical Services | 2 | $213,911 | — |
| SAP Labs, LLC PA | Professional & Technical Services | 43 | $168,696 | — |
| SAP Public Services, Inc. PA | Professional & Technical Services | 1 | $154,898 | — |
| SAP SuccessFactors 2019 MN | — | 0 | — | — |
| Sapa Extruder, Inc. of Hydro Extrusion North America NC | — | 0 | — | — |
| Sapa Extrusions, Inc. FL | — | 0 | — | — |
| SAPA Transmission Inc. MI | Manufacturing | 0 | — | F |
| Sapango Inc., dba Tre Posti CA | — | 0 | — | — |
| Sapear Inc. TX | Professional & Technical Services | 1 | $113,547 | — |
| Sapidyne Instruments Inc. ID | Manufacturing | 0 | — | A |
| SAPIEN INFOTECH INC TX | Professional & Technical Services | 18 | $85,000 | — |
