| Select Specialty Hospital-Midland TX | - | 0 | - | - |
| Select Specialty Hospital-Panama City, Inc. FL | - | 0 | - | - |
| Select Staffing (Replico Corp) CA | - | 0 | - | - |
| Select Staffing @ Dignified Transition Solutions CA | - | 0 | - | - |
| Select Staffing@Gsc Logistics CA | - | 0 | - | - |
| Select Trusses & Lumber, Inc. WI | Manufacturing | 0 | - | F |
| Select Water Solutions, Inc. TX | Mining & Extraction | 0 | - | A |
| Select-Arc Inc. OH | Manufacturing | 0 | - | F |
| Selecta Corp., LLC/Dickies TX | - | 0 | - | - |
| Selectiva Systems Inc. CA | Professional & Technical Services | 8 | $114,563 | - |
| Selective Insurance Company of America NJ | Finance & Insurance | 10 | $154,685 | - |
| Selector Software, Inc. CA | Information & Media | 4 | $194,500 | - |
| Selectos Los Prados, INC. PR | Retail Trade | 0 | - | D |
| Selene Finance LP TX | Finance & Insurance | 2 | $107,300 | - |
| Self Development Charter School AZ | Educational Services | 3 | $59,002 | - |
| Self Regional Healthcare SC | Healthcare & Social Assistance | 3 | $259,467 | F |
| Self Skilled Nursing AL | Healthcare & Social Assistance | 0 | - | F |
| Selfhelp Community Services, Inc. NY | Healthcare & Social Assistance | 1 | $71,614 | F |
| Selfhelp Realty Group, Inc. NY | Healthcare & Social Assistance | 1 | $75,733 | - |
| Selfridge Leasing LLC OH | Healthcare & Social Assistance | 0 | - | - |
| Selig Group IL | Manufacturing | 0 | - | F |
| Seligman Unified School District AZ | Educational Services | 1 | $50,000 | - |
| Sella Restaurant Holdings LP CA | - | 0 | - | - |
| Selland Family Restaurants (dba Selland Market Café) CA | - | 0 | - | - |
| Selland Family Restaurants Company CA | Administrative & Waste Services | 0 | - | A |
| Selland's Market Cafe Broadway CA | Accommodation & Food Services | 0 | - | F |
| Sellars Absorbent Materials WI | Manufacturing | 0 | - | C |
| Selldorf Architects, LLC NY | Professional & Technical Services | 1 | $100,000 | - |
| Sellen Construction Company, INC. WA | Construction | 0 | - | F |
| Sellenriek Construction MO | Construction | 0 | - | F |
| Sellersburg Certified Center - Grayhawk Leasing, LLC IN | Other Services | 0 | - | F |
| SellersFunding Corporation FL | Finance & Insurance | 1 | $68,250 | - |
| Selma Health and Rehab, LLC AL | Healthcare & Social Assistance | 0 | - | F |
| Selma Hotel - The Highlight Room CA | - | 0 | - | - |
| Selma Hotel LLC dba: Dream Hollywood Hotel CA | - | 0 | - | - |
| Selma Restaurant LLC dba TAO LA CA | - | 0 | - | - |
| Selman Breitman LLP CA | - | 0 | - | - |
| Selsoft Inc TX | Professional & Technical Services | 21 | $92,042 | - |
| Selux Corporation NY | Manufacturing | 0 | - | F |
| SEM Haven Inc OH | Healthcare & Social Assistance | 0 | - | F |
| SEMA Construction CO | Construction | 0 | - | B |
| Sema4 CT | - | 0 | - | - |
| Semantic AI, Inc. CA | Information & Media | 1 | $123,600 | - |
| SemanticBits, LLC VA | Professional & Technical Services | 6 | $141,761 | - |
| Semblex IL | Manufacturing | 0 | - | F |
| Semblex CORPORATION - 0141391 IL | Manufacturing | 0 | - | F |
| Sembly AI, INC. NY | Professional & Technical Services | 1 | $108,000 | - |
| Semcac MN | Healthcare & Social Assistance | 0 | - | F |
| SEMCO Energy Gas Company MI | Utilities | 0 | - | D |
| Semco Instruments, Inc. CA | - | 0 | - | - |
