| Seattle Roots Community Health WA | Healthcare & Social Assistance | 1 | $154,440 | - |
| Seattle Sounders FC WA | Arts & Entertainment | 0 | - | C |
| Seattle Sportservice Inc WA | - | 0 | - | - |
| Seattle Symphony Orchestra WA | Arts & Entertainment | 1 | $117,000 | B |
| Seattle Tennis Club WA | - | 0 | - | - |
| Seattle Theater Group WA | - | 0 | - | - |
| Seattle Times - North Creek WA | - | 0 | - | - |
| Seattle Tree Care WA | Administrative & Waste Services | 0 | - | F |
| Seattle University WA | Educational Services | 7 | $83,770 | - |
| SeaVenture Resort CA | Accommodation & Food Services | 0 | - | F |
| Seaver Finishing MI | Manufacturing | 0 | - | F |
| Seaview Aviation LLC CA | Transportation & Warehousing | 1 | $83,466 | - |
| SeaView Community Services AK | Healthcare & Social Assistance | 0 | - | A |
| Seaview Dolce Hotel NJ | - | 0 | - | - |
| Seaview Orthopaedics & Medical Associates, LLP NJ | Healthcare & Social Assistance | 1 | $101,836 | - |
| SeaView Systems, Inc. MI | Professional & Technical Services | 1 | $160,000 | - |
| Seaway Bolt & Specials OH | Manufacturing | 0 | - | F |
| Seaway Pharma INC NY | Manufacturing | 4 | $63,819 | - |
| SeaWorld CA | - | 0 | - | - |
| SeaWorld (SWF) SeaWorld Parks FL | Arts & Entertainment | 0 | - | F |
| SeaWorld of California CA | Arts & Entertainment | 0 | - | F |
| SeaWorld of Florida LLC, SWBG Orlando Corporate Operations Group, LLC FL | - | 0 | - | - |
| SeaWorld of Texas LLC TX | Arts & Entertainment | 0 | - | F |
| SeaWorld of Texas LLC dba Aquatica TX | Arts & Entertainment | 0 | - | F |
| SeaWorld of Texas LLC dba SeaWorld San Antonio dba Aquatica San Antonio TX | - | 0 | - | - |
| SeaWorld Parks & Entertainment FL | Arts & Entertainment | 0 | - | F |
| SeaWorld Parks & Entertainment LLC dba Adventure Island FL | Arts & Entertainment | 0 | - | F |
| SeaWorld Parks & Entertainment LLC dba Busch Gardens Tampa FL | Arts & Entertainment | 0 | - | F |
| SeaWorld Parks & Entertainment LLC dba Busch Gardens Williamsburg VA | Arts & Entertainment | 0 | - | D |
| SeaWorld Parks & Entertainment LLC dba Water Country USA VA | Arts & Entertainment | 0 | - | F |
| SeaWorld Parks & Entertainment Orlando Contact Center FL | - | 0 | - | - |
| SeaWorld Parks and Entertainment PA | Arts & Entertainment | 0 | - | F |
| SeaWorld Parks and Entertainment LLC d/b/a Busch Gardens FL | - | 0 | - | - |
| SeaWorld San Diego CA | - | 0 | - | - |
| Seay, Seay & Litchfield, P.C. GA | Professional & Technical Services | 1 | $66,560 | - |
| Sebastian Corporation CA | Construction | 0 | - | F |
| Sebastian's Table NE | - | 0 | - | - |
| Sebert Landscaping Inc IL | Administrative & Waste Services | 0 | - | D |
| Sebree Mining LLC KY | - | 0 | - | - |
| SEC MS | Construction | 0 | - | A |
| SEC Energy Products & Services TX | Manufacturing | 0 | - | C |
| Secant Group, LLC PA | Professional & Technical Services | 1 | $70,658 | - |
| Secco Squared, LLC NY | Professional & Technical Services | 1 | $85,000 | - |
| Secfi, INC. CA | Finance & Insurance | 1 | $155,000 | - |
| SECO Energy FL | Utilities | 0 | - | D |
| SECO Tools Inc. TN | - | 0 | - | - |
| Second Baptist Church TX | Other Services | 1 | $92,000 | - |
| Second Harvest Heartland MN | Healthcare & Social Assistance | 0 | - | F |
| Second Harvest of Silicon Valley CA | Healthcare & Social Assistance | 0 | - | F |
| Second Motor Group of Valencia LLC CA | - | 0 | - | - |
