| Simpson Dura-Vent MS | - | 0 | - | - |
| Simpson Dura-Vent Company, Inc. CA | - | 0 | - | - |
| Simpson Dura-Vent Company, Inc. NY | - | 0 | - | - |
| Simpson General Hospital MS | Healthcare & Social Assistance | 0 | - | F |
| Simpson Gumpertz & Heger, Inc. MA | Professional & Technical Services | 10 | $107,357 | - |
| Simpson Lumber Company WA | - | 0 | - | - |
| Simpson Manufacturing Co., Inc. CA | Manufacturing | 0 | - | F |
| Simpson Memorial Home Inc IA | Healthcare & Social Assistance | 0 | - | F |
| Simpson Senior Services PA | Management of Companies | 0 | - | F |
| Simpson Strong-Tie MD | Transportation & Warehousing | 0 | - | A |
| Simpson Strong-Tie TX | Manufacturing | 0 | - | A |
| Simpson Strong-Tie Company, Inc. CA | Manufacturing | 2 | $103,719 | D |
| Simpson Thacher & Bartlett LLP NY | Professional & Technical Services | 21 | $314,373 | - |
| Simpson University CA | Educational Services | 2 | $86,980 | - |
| Sims Bros., Inc. OH | Wholesale Trade | 0 | - | C |
| Sims Crane& Equipment Company FL | Construction | 0 | - | C |
| Sims Recycling Solutions MD | - | 0 | - | - |
| Sims Recycling Solutions SC | - | 0 | - | - |
| Sims Recycling Solutions TX | - | 0 | - | - |
| Sims Recycling Solutions, Inc. CA | Administrative & Waste Services | 0 | - | D |
| Simtech US LLC NV | Manufacturing | 1 | $100,110 | - |
| Simulations Plus, INC. CA | Professional & Technical Services | 2 | $82,200 | - |
| Simulations Plus, INC. NC | Professional & Technical Services | 2 | $92,505 | - |
| SimWell, Inc. DE | Professional & Technical Services | 1 | $88,000 | - |
| Sin Lee Food Corporation CA | Retail Trade | 0 | - | C |
| Sinacola TX | Construction | 0 | - | D |
| Sinai Akiba Academy/Sinai Temple CA | - | 0 | - | - |
| Sinai Health System IL | Healthcare & Social Assistance | 0 | - | F |
| Sinai Hospital of Baltimore, Inc. MD | Healthcare & Social Assistance | 21 | $150,976 | - |
| Sinai Medical Group IL | Healthcare & Social Assistance | 0 | - | F |
| Sinai Post Acute Nursing and Rehabilitation Center NJ | Healthcare & Social Assistance | 0 | - | A |
| Sinai Residences FL | Healthcare & Social Assistance | 0 | - | F |
| Sinanian Development, Inc. CA | Construction | 2 | $93,790 | A |
| Sinaro Logistics LLC GA | Transportation & Warehousing | 0 | - | - |
| Sinbon OH OH | Manufacturing | 0 | - | B |
| Sincera Technologies, Inc. NH | Professional & Technical Services | 1 | $140,000 | - |
| Sinch America Inc. GA | Information & Media | 1 | $111,821 | - |
| Sinclair & Rush Inc. MO | Manufacturing | 0 | - | F |
| Sinclair Printing, a CJK Group, Inc. CA | - | 0 | - | - |
| Sinclair Printing, CJK Group, Inc. CA | - | 0 | - | - |
| Sinclair Television Group, INC. MD | Information & Media | 1 | $122,100 | - |
| Sinco, Inc. AR | Manufacturing | 0 | - | F |
| Sine Trading International, LLC PA | Professional & Technical Services | 1 | $88,000 | - |
| Sineng Electric Inc TX | Utilities | 1 | $34,737 | - |
| Sinfralogix LLC TX | Professional & Technical Services | 4 | $90,375 | - |
| Sinful Colors Inc. MD | - | 0 | - | - |
| Sing Street Broadway LLC NY | - | 0 | - | - |
| Sing Tao Newspapers New York Ltd. NY | Information & Media | 1 | $58,240 | - |
| Singer Equipment Company NJ | Wholesale Trade | 0 | - | F |
| Singer Equipment Company PA | Wholesale Trade | 0 | - | D |
