| The Shaw Group, LLC AR | Manufacturing | 0 | — | B |
| The Shaw Group, LLC LA | Manufacturing | 0 | — | A |
| The Shaw Group, LLC UT | Manufacturing | 0 | — | A |
| The Shed NY | Arts & Entertainment | 0 | — | A |
| The Shed Grill & Spirits NE | — | 0 | — | — |
| The Sheet Metal Products Co. OH | Manufacturing | 0 | — | D |
| The Shelborne South Beach Hotel FL | — | 0 | — | — |
| The Shelby Company OH | Manufacturing | 0 | — | A |
| The Shelly Company OH | Construction | 0 | — | A |
| The Shepherd Chemical Company OH | Manufacturing | 0 | — | D |
| The Shepherd Material Science Company OH | Manufacturing | 0 | — | C |
| The Sheraton Arlington Hotel (Urbana Varro Hospitality Management) TX | — | 0 | — | — |
| The Sheraton Grand at Wild Horse Pass AZ | — | 0 | — | — |
| The Sheridan of Tyler Creek IL | Healthcare & Social Assistance | 0 | — | F |
| The Sherry-Netherland NY | Real Estate | 0 | — | F |
| THE SHERWIN-WILLIAMS COMPANY AL | Retail Trade | 0 | — | A |
| THE SHERWIN-WILLIAMS COMPANY AZ | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company CA | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company CO | Transportation & Warehousing | 0 | — | A |
| The Sherwin-Williams Company CT | Manufacturing | 0 | — | A |
| The Sherwin-Williams Company FL | Retail Trade | 0 | — | B |
| The Sherwin-Williams Company GA | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company IL | Manufacturing | 0 | — | B |
| The Sherwin-Williams Company IN | Manufacturing | 0 | — | A |
| The Sherwin-Williams Company KS | Manufacturing | 0 | — | A |
| The Sherwin-Williams Company KY | Manufacturing | 0 | — | C |
| The Sherwin-Williams Company LA | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company MD | Manufacturing | 0 | — | C |
| The Sherwin-Williams Company MI | Manufacturing | 0 | — | B |
| The Sherwin-Williams Company MN | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company MO | Retail Trade | 0 | — | B |
| The Sherwin-Williams Company NC | Transportation & Warehousing | 0 | — | A |
| The Sherwin-Williams Company NJ | Retail Trade | 0 | — | B |
| The Sherwin-Williams Company NV | Manufacturing | 0 | — | D |
| The Sherwin-Williams Company NY | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company OH | Wholesale Trade | 50 | $121,173 | A |
| THE SHERWIN-WILLIAMS COMPANY OR | Manufacturing | 0 | — | D |
| The Sherwin-Williams Company PA | Retail Trade | 0 | — | A |
| THE SHERWIN-WILLIAMS COMPANY SC | Manufacturing | 0 | — | C |
| THE SHERWIN-WILLIAMS COMPANY TX | Retail Trade | 0 | — | A |
| The Sherwin-Williams Company UT | Retail Trade | 0 | — | A |
| THE SHERWIN-WILLIAMS COMPANY VA | Retail Trade | 0 | — | C |
| The Shippers Group GA | Transportation & Warehousing | 0 | — | A |
| The Shook Home PA | Healthcare & Social Assistance | 0 | — | F |
| The Shops at Clearfork TX | Real Estate | 0 | — | F |
| The Shores of Lake Phalen MN | Healthcare & Social Assistance | 0 | — | F |
| The Shubert Organization, Inc. (several NYC theatres & corporate offices) NY | — | 0 | — | — |
| The Shutter Mill Inc. dba Kirtz Shutters OK | Manufacturing | 0 | — | F |
| THE SHYFT GROUP CA | Manufacturing | 0 | — | F |
| The Shyft Group GTB, LLC CA | — | 0 | — | — |