| Scenic Property Group, LLC TX | Accommodation & Food Services | 0 | — | C |
| Scenic Ridge Company PA | Construction | 0 | — | F |
| Scenic Rivers Energy Cooperative WI | Utilities | 0 | — | F |
| SCENIC SIGN CORPORATION MN | Manufacturing | 0 | — | D |
| Scenic Stage Line Inc. d/b/a RC Smith Transportation IL | Transportation & Warehousing | 0 | — | A |
| Scenic View Community Care Home VT | — | 0 | — | — |
| Scents Corporation TX | Wholesale Trade | 1 | $73,154 | — |
| Scentsational Soaps & Candles, Inc. FL | Manufacturing | 0 | — | F |
| Scentsy Inc SC | Manufacturing | 0 | — | C |
| Scentsy, Inc. ID | Manufacturing | 0 | — | B |
| Scentsy, Inc. KY | Manufacturing | 0 | — | A |
| Scentsy, Inc. TX | Manufacturing | 0 | — | A |
| SCEnvironmental MI | Construction | 0 | — | F |
| Scepter OK | Manufacturing | 0 | — | D |
| Scepter Inc IN | Manufacturing | 0 | — | F |
| Scepter New York, Inc NY | Manufacturing | 0 | — | F |
| Scepter Technolgoies, Inc MD | Professional & Technical Services | 1 | $97,136 | — |
| Scepter Technologies, Inc MD | Professional & Technical Services | 10 | $24,324,505 | — |
| scepterinc TN | Manufacturing | 0 | — | F |
| Sceptre Mechanical, Inc. IN | Other Services | 0 | — | C |
| SCESD Transportation CA | Public Administration | 0 | — | F |
| SCETV SC | — | 0 | — | — |
| SCF Lewis & Clark Fleeting IL | Transportation & Warehousing | 0 | — | D |
| SCF Lewis & Clark Terminals IL | Transportation & Warehousing | 0 | — | F |
| SCF Marine LLC MO | Transportation & Warehousing | 0 | — | D |
| SCF Services IL | Transportation & Warehousing | 0 | — | A |
| SCF Services MO | Manufacturing | 0 | — | A |
| SCG Acquisition Company, LLC IN | Manufacturing | 0 | — | F |
| SCG America Construction Inc NY | Construction | 4 | $123,427 | — |
| SCG America Group Inc NY | Real Estate | 1 | $73,000 | — |
| SCG Beach Hospitality LLC FL | Accommodation & Food Services | 0 | — | A |
| SCG Fields, LLC OH | Construction | 0 | — | D |
| SCG Health Operations LLC AR | Healthcare & Social Assistance | 0 | — | F |
| SCH LLC TN | Healthcare & Social Assistance | 0 | — | B |
| SCH Services, Inc dba SullivanCotter, Inc. MN | Professional & Technical Services | 1 | $183,546 | — |
| SCH Services, Inc. MN | Professional & Technical Services | 1 | $183,546 | — |
| SCH USA LLC PA | Accommodation & Food Services | 0 | — | F |
| schaaf window compay inc IL | Manufacturing | 0 | — | F |
| Schaafsma Heating & Cooling MI | Construction | 0 | — | F |
| Schaal Glass PA | Construction | 0 | — | F |
| Schacht Spindle Co Inc CO | Manufacturing | 0 | — | F |
| Schad Boiler Setting Company MI | Construction | 0 | — | A |
| Schaedler Yesco Distribution PA | Wholesale Trade | 0 | — | C |
| Schaedler Yesco Distribution, Inc. OH | Wholesale Trade | 0 | — | A |
| Schaefer Ambulance Service, Inc. CA | — | 0 | — | — |
| Schaefer Art Bronze Casting TX | Manufacturing | 0 | — | A |
| Schaefer Box & Pallet Co OH | Manufacturing | 0 | — | C |
| Schaefer Electric NE | Construction | 0 | — | F |
| Schaefer Equipment OH | Manufacturing | 0 | — | F |
| Schaefer Equipment, Inc. CA | Real Estate | 0 | — | F |
