| S.J. Louis Construction, INC MN | Construction | 0 | — | F |
| S.J. Smith Company, Inc. IA | Wholesale Trade | 0 | — | C |
| S.J. Smith Company, Inc. IL | Wholesale Trade | 0 | — | F |
| S.J. Smith Company, Inc. MO | Wholesale Trade | 0 | — | A |
| S.J.Distributors LLC CA | Wholesale Trade | 0 | — | F |
| S.L. Contracting, Inc. MN | Construction | 0 | — | F |
| S.L. Seasons LLC OH | Healthcare & Social Assistance | 0 | — | F |
| S.M. Hentges & Sons Inc MN | Construction | 0 | — | C |
| S.M. Jones & Co., Inc. FL | Transportation & Warehousing | 0 | — | A |
| S.M. Lawrence TN | Construction | 0 | — | A |
| S.Nobile & Company LLP NY | Professional & Technical Services | 1 | $97,094 | — |
| S.P. Foundation Corp UT | Healthcare & Social Assistance | 0 | — | F |
| S.P. RICHARDS FL | Wholesale Trade | 0 | — | A |
| S.P. Richards GA | Wholesale Trade | 0 | — | A |
| S.P. Richards MD | Wholesale Trade | 0 | — | C |
| S.P. Richards NC | Wholesale Trade | 0 | — | A |
| S.P. Richards Co. CA | Wholesale Trade | 0 | — | C |
| S.P. Richards Co. IL | Wholesale Trade | 0 | — | F |
| S.P.D. RESOURCES, L.P. TX | Construction | 0 | — | F |
| S.P.E.A.R. Physical and Occupational Therapy PLLC NY | — | 0 | — | — |
| S.P.E.P. Acquisition Corp. CA | Wholesale Trade | 0 | — | A |
| S.R. Dodge Inc. MA | Construction | 0 | — | A |
| S.R. Sloan, Inc. NY | Manufacturing | 0 | — | F |
| S.R. SMITH, LLC AZ | Manufacturing | 0 | — | F |
| S.R. SMITH, LLC OR | Manufacturing | 0 | — | F |
| S.R. SMITH, LLC TN | Manufacturing | 0 | — | F |
| S.R. Weidema, Inc. MN | Construction | 0 | — | F |
| S.S. Hert Trucking, Inc. CA | Transportation & Warehousing | 0 | — | C |
| S.S. White Technologies NJ | — | 0 | — | — |
| S.S. White Technologies Inc. FL | Manufacturing | 1 | $79,000 | — |
| S.T. Rhoades Construction, Inc. CA | Construction | 0 | — | F |
| S.T. Wooten NC | Construction | 0 | — | D |
| S.T.A.R. MARIANAS, INC. MP | Manufacturing | 1 | $35,880 | — |
| S.U.R. Construction, Inc. NH | Construction | 0 | — | F |
| S.U.S. Cast Products, Inc. IN | Manufacturing | 0 | — | F |
| S.W.Collins Co., Inc ME | Retail Trade | 0 | — | A |
| S.W.I.F.T., Inc. VA | Professional & Technical Services | 7 | $144,715 | — |
| S.W.Rehabilitation Associates, Ltd AZ | Healthcare & Social Assistance | 1 | $105,768 | — |
| S1 SECURITY GROUP INC FL | Administrative & Waste Services | 0 | — | B |
| S2 IT GROUP LLC GA | Professional & Technical Services | 12 | $103,298 | — |
| S2 Manufacturing IA | Manufacturing | 0 | — | A |
| S2 Residential TX | Real Estate | 0 | — | F |
| S2 Sanitation, LLC NC | Administrative & Waste Services | 0 | — | A |
| S2C Management LLC AZ | Real Estate | 0 | — | F |
| S2C Management LLC FL | Real Estate | 0 | — | F |
| S2C Management LLC GA | Real Estate | 0 | — | F |
| S2C Management LLC TX | Real Estate | 0 | — | F |
| S2Integrators LLC GA | Professional & Technical Services | 2 | $89,065 | — |
| S2SSOFT LLC CA | Professional & Technical Services | 11 | $98,177 | — |
| S2W Contracting LLC PA | Other Services | 0 | — | D |
