| S. Wieder Architect PC NY | Professional & Technical Services | 1 | $87,589 | — |
| S. Wilkoff & Sons Company OH | Wholesale Trade | 0 | — | F |
| S. Wilson Construction Company TX | Construction | 0 | — | A |
| S.A. Armstrong Limited NY | Manufacturing | 0 | — | F |
| S.A. Camp Pump Company CA | Other Services | 0 | — | F |
| S.A. Comunale - Carolina NC | Construction | 0 | — | F |
| S.A. Comunale - DC MD | Construction | 0 | — | A |
| S.A. Comunale Co., Inc MD | Construction | 0 | — | A |
| S.A. Comunale Co., Inc NC | Construction | 0 | — | F |
| S.A. Comunale Co., Inc NJ | Construction | 0 | — | D |
| S.A. Comunale Co., Inc OH | Construction | 0 | — | A |
| S.A. Comunale Co., Inc PA | Construction | 0 | — | B |
| S.A. Comunale Co., Inc WV | Construction | 0 | — | A |
| S.A. Minarik PA | Construction | 0 | — | A |
| S.A. Morman & Co. MI | Retail Trade | 0 | — | C |
| S.A. White Oil Co., Inc. GA | Wholesale Trade | 0 | — | F |
| S.A.I.C. MS | — | 0 | — | — |
| S.B. Cox, Inc. VA | Construction | 0 | — | D |
| S.B. Smith & Son Inc. NC | Retail Trade | 0 | — | D |
| S.C. Anderson, Inc. CA | Construction | 0 | — | A |
| S.C. Department of Health & Environmental Control SC | — | 0 | — | — |
| S.C. Department of Health & Human Services SC | — | 0 | — | — |
| S.C. Dunn Drywall, Inc. CA | Construction | 0 | — | F |
| S.C. Hotel LLC CA | Accommodation & Food Services | 0 | — | F |
| S.C. Johnson & Son, Inc. WI | Manufacturing | 6 | $91,298 | — |
| S.C. Swiderski LLC WI | Construction | 0 | — | F |
| S.C.Johnson Home Storage LLC CA | — | 0 | — | — |
| S.D. Richman & Sons Inc PA | Wholesale Trade | 0 | — | A |
| S.D. Szetela, LLC NH | Construction | 0 | — | A |
| S.D.S. Industries, Inc CA | Manufacturing | 0 | — | F |
| S.E.B. Enterprises Inc., dba Custom Protective Services CA | — | 0 | — | — |
| S.E.E.S. Inc. FL | Manufacturing | 0 | — | F |
| S.E.G. CONSTRUCTION, INC. NY | Administrative & Waste Services | 0 | — | A |
| S.E.T. Pacific, Inc. GU | Construction | 5 | $55,182 | — |
| S.E.T., Inc. OH | Construction | 0 | — | A |
| S.E.W. Friel, LLC MD | Manufacturing | 0 | — | F |
| S.G. Torrice Company, Inc. MA | Wholesale Trade | 0 | — | F |
| S.G.O. Roofing & Construction, LLC MN | Construction | 0 | — | A |
| S.H. SMITH FARMS INC CA | Agriculture & Forestry | 0 | — | F |
| S.H. Tevis & Son, Inc. MD | Retail Trade | 0 | — | C |
| S.I. Goldman Company, Inc. FL | Construction | 0 | — | D |
| S.I. Mall Apple, LLC NY | — | 0 | — | — |
| S.I. STOREY LUMBER CO., INC. GA | Manufacturing | 0 | — | F |
| S.I. Warehousing TX | Transportation & Warehousing | 0 | — | A |
| S.I.P. INC. Of Delaware AL | Manufacturing | 0 | — | F |
| S.J. Cimino Electric, Inc. CA | Construction | 0 | — | F |
| S.J. Electro Systems, Inc. CA | Manufacturing | 0 | — | A |
| S.J. Electro Systems, Inc. FL | Manufacturing | 0 | — | A |
| S.J. Electro Systems, Inc. MN | Manufacturing | 0 | — | F |
| S.J. Electroc Systems, Inc. MN | Manufacturing | 0 | — | A |
