| The Scottsdale Resort at McCormick Ranch AZ | — | 0 | — | — |
| The Scoular Company FL | Wholesale Trade | 0 | — | F |
| The Scoular Company IA | Wholesale Trade | 0 | — | C |
| The Scoular Company KS | Wholesale Trade | 0 | — | A |
| The Scoular Company NE | Wholesale Trade | 1 | $150,000 | — |
| The Scoular Company OH | Wholesale Trade | 0 | — | F |
| The Scoular Compnay IL | Wholesale Trade | 0 | — | A |
| The Scripps Research Institute CA | Professional & Technical Services | 37 | $94,873 | — |
| The Scruggs Company GA | Mining & Extraction | 0 | — | D |
| The Sculpt Society LLC CA | Other Services | 1 | $125,000 | — |
| The Seabird Resort CA | Accommodation & Food Services | 0 | — | F |
| The Seabrook of Hilton Head SC | Healthcare & Social Assistance | 0 | — | D |
| The Seagate FL | Accommodation & Food Services | 0 | — | F |
| The Seagate Country Club FL | Arts & Entertainment | 0 | — | B |
| The Seagate Yacht Club FL | Arts & Entertainment | 0 | — | A |
| THE SEAL BEACH ENVY, INC. DBA MASSAGE ENVY CA | — | 0 | — | — |
| The Second City Inc. IL | Arts & Entertainment | 0 | — | A |
| The Secret Creek Group, LLC CO | Manufacturing | 0 | — | F |
| THE SECRET LAB CA | Information & Media | 1 | $203,528 | — |
| The SEES Group TN | Healthcare & Social Assistance | 0 | — | A |
| The SEFA Group NC | Wholesale Trade | 0 | — | A |
| The SEFA Group SC | Wholesale Trade | 0 | — | A |
| The Segal Company (Eastern States), Inc. NY | Professional & Technical Services | 1 | $116,064 | — |
| The Segerdahl, LLC dba SG360 IL | — | 0 | — | — |
| The Selfhelp Home IL | Healthcare & Social Assistance | 0 | — | C |
| The Senior Lifestyle Company, LLC VA | Healthcare & Social Assistance | 0 | — | A |
| The Service Companies CT | Administrative & Waste Services | 0 | — | A |
| The Service Companies LA | Administrative & Waste Services | 0 | — | A |
| The Service Companies NC | Administrative & Waste Services | 0 | — | F |
| The Service Companies NV | Administrative & Waste Services | 0 | — | F |
| The Service Companies OH | — | 0 | — | — |
| The Service Companies (Jack Thistledown Racino) OH | — | 0 | — | — |
| The Service Companies at Innside New York NY | — | 0 | — | — |
| The Service Companies Inc AL | — | 0 | — | — |
| The Service Companies, Inc. (Full Service Systems Corp.) – Horseshoe LA | — | 0 | — | — |
| THE SERVICE TEAM INC PA | Retail Trade | 0 | — | A |
| The Services System MS | — | 0 | — | — |
| The Settlement Club TX | Healthcare & Social Assistance | 0 | — | F |
| The Settlement Home for Children TX | Healthcare & Social Assistance | 0 | — | F |
| THE SEVENTH DAY ADVENTIST MISSION OF THE NMI MP | Educational Services | 1 | $40,186 | — |
| The Sewell Family of Companies, INC TX | Retail Trade | 0 | — | A |
| The Sextant Group, Inc PA | Professional & Technical Services | 2 | $115,756 | — |
| The Seydel Companies GA | Manufacturing | 0 | — | A |
| The Shaddix Company AL | Manufacturing | 0 | — | F |
| The Shade Store MN | Manufacturing | 0 | — | F |
| The Shade Store LLC NY | Construction | 0 | — | C |
| The Shade Tree NV | Other Services | 1 | $75,000 | — |
| The Shamrock Companies, Inc. OH | Professional & Technical Services | 1 | $113,855 | — |
| The Shannon Gray Rehabilitation and Recovery Center NC | Healthcare & Social Assistance | 0 | — | F |
| The Sharon Golf Club OH | Arts & Entertainment | 0 | — | A |
