| Sapien Logistics LLC CA | Transportation & Warehousing | 0 | — | D |
| Sapience Automation LLC SC | Wholesale Trade | 0 | — | A |
| Sapiens Americas Corporation NC | Professional & Technical Services | 1 | $125,000 | — |
| Sapiens Americas Corporation NJ | Professional & Technical Services | 7 | $107,013 | — |
| Sapient Bioanalytics, LLC CA | Professional & Technical Services | 1 | $120,000 | — |
| Sapient Corporation MA | Professional & Technical Services | 37 | $157,935 | — |
| Sapling Grove Endoscopy Center, LLC TN | Healthcare & Social Assistance | 0 | — | A |
| Sapna Foods, Inc GA | Wholesale Trade | 0 | — | A |
| Sapona Yarns, LLC NC | Manufacturing | 0 | — | D |
| Saporito Finishing Company IL | Manufacturing | 0 | — | F |
| Sapot Systems, Inc VA | Professional & Technical Services | 11 | $113,651 | — |
| Sapp Brothers Construction,LLC DBA Sitemaster GA | Construction | 0 | — | A |
| Sapphire at West Wind Enhanced Care OR | Healthcare & Social Assistance | 0 | — | F |
| Sapphire Center for Nursing and Rehab NY | Healthcare & Social Assistance | 0 | — | A |
| Sapphire Center for Rehabilitation and Nursing NY | Healthcare & Social Assistance | 0 | — | F |
| Sapphire Coal Company - Advantage Mine Site KY | — | 0 | — | — |
| Sapphire Companies LLC MS | Construction | 0 | — | A |
| Sapphire Gas Solutions, LLC TX | Mining & Extraction | 0 | — | C |
| Sapphire Health Services OR | Healthcare & Social Assistance | 0 | — | F |
| Sapphire Health Services WA | Healthcare & Social Assistance | 0 | — | F |
| Sapphire Hospitality KY | Accommodation & Food Services | 0 | — | A |
| Sapphire IT Services, Inc. TX | Professional & Technical Services | 7 | $106,815 | — |
| Sapphire LLC CA | Agriculture & Forestry | 0 | — | A |
| Sapphire Nursing at Wappingers NY | Healthcare & Social Assistance | 0 | — | F |
| Sapphire Software Services, Inc. MA | Professional & Technical Services | 1 | $134,077 | — |
| Sapphire Software Solutions, Inc. VA | Professional & Technical Services | 79 | $105,784 | — |
| Sapphire Steel OH | Construction | 0 | — | A |
| Sapphire Ventures, LLC CA | Finance & Insurance | 2 | $100,000 | — |
| Sapphirus Systems LLC GA | Professional & Technical Services | 11 | $108,000 | — |
| Sappi NA - South Portland ME | Manufacturing | 0 | — | A |
| Sappi North America ME | Manufacturing | 0 | — | F |
| Sappi North America - Tech Center ME | Manufacturing | 0 | — | A |
| Sapporo U.S.A., Inc. CA | Manufacturing | 0 | — | D |
| Saptalis Pharmaceuticals, LLC NY | Manufacturing | 1 | $85,000 | — |
| SAPTopia Consulting, LLC TX | Professional & Technical Services | 1 | $120,000 | — |
| Saputo AL | Manufacturing | 0 | — | A |
| Saputo CA | Manufacturing | 0 | — | F |
| Saputo MD | — | 0 | — | — |
| Saputo MN | Manufacturing | 0 | — | D |
| Saputo NC | Manufacturing | 0 | — | A |
| Saputo NJ | Transportation & Warehousing | 0 | — | B |
| Saputo NY | Manufacturing | 0 | — | F |
| Saputo TX | Manufacturing | 0 | — | A |
| Saputo WI | Manufacturing | 0 | — | F |
| Saputo Cheese WI | Manufacturing | 0 | — | D |
| Saputo Cheese - Black Creek WI | Manufacturing | 0 | — | F |
| Saputo Cheese Big Stone SD | Manufacturing | 0 | — | F |
| Saputo Cheese Inc. MD | Manufacturing | 0 | — | A |
| Saputo Cheese Lancaster WI | Manufacturing | 0 | — | F |
| Saputo Cheese Newman CA | Manufacturing | 0 | — | B |
