| THE SHYFT GROUP USA TN | Manufacturing | 0 | — | F |
| The Shyft Group USA DBA Royal Truck Body CA | Manufacturing | 0 | — | F |
| The Shyft Group USA DBA Utilimaster CA | Manufacturing | 0 | — | A |
| THE SHYFT GROUP USA INC CA | Manufacturing | 0 | — | F |
| The Shyft Group USA Inc dBa Utilimaster MO | Manufacturing | 0 | — | F |
| The Shyft Group USA Inc dBa Utilimaster PA | Manufacturing | 0 | — | F |
| The Shyft Group USA, Inc. MI | Manufacturing | 1 | $95,000 | — |
| The Shyft Group, Inc. MI | Manufacturing | 9 | $116,757 | F |
| The Shyft Group, Inc. SC | — | 0 | — | — |
| The Siegfried Group LLP DE | Professional & Technical Services | 14 | $145,357 | — |
| The Siemon Company CT | Manufacturing | 0 | — | B |
| The Sign Bros GA | Manufacturing | 0 | — | F |
| THE SIGN FACTORY, INC. TX | Construction | 0 | — | A |
| The Sign House Inc KS | Manufacturing | 0 | — | A |
| The Sign Store Online, Inc GA | Manufacturing | 0 | — | A |
| The Signature NV | — | 0 | — | — |
| The Signature Group TX | Construction | 0 | — | A |
| The Silicon Partners, Inc. CA | Professional & Technical Services | 4 | $106,153 | — |
| The Silver F, Inc. CA | Arts & Entertainment | 0 | — | A |
| The Silver Heron MD | — | 0 | — | — |
| The Silvercrest Center for Nursing and Rehabilitation NY | Healthcare & Social Assistance | 0 | — | F |
| The Simons Foundation Inc. NY | Professional & Technical Services | 22 | $110,174 | — |
| The Sire Bar & Grill, LLC CA | — | 0 | — | — |
| The Sisters of St. Francis of Philadelphia, Inc. PA | Healthcare & Social Assistance | 0 | — | A |
| The Six M Co., Inc. PA | Construction | 0 | — | F |
| The Skaggs Community Hospital Association d/b/a Cox Medical Center Branson MO | Healthcare & Social Assistance | 1 | $60,382 | — |
| The Ski Market RI | — | 0 | — | — |
| The Skillet Group / Skillet Diner, LLC WA | — | 0 | — | — |
| The Skillet Group / Skillet SA, LLC WA | — | 0 | — | — |
| The Skillet Group / Skillet Street Food, Inc. DBA Skillet Diner Harbor Steps WA | — | 0 | — | — |
| The Skillman Corporation IN | Construction | 0 | — | A |
| The Skyscraper Museum NY | Arts & Entertainment | 2 | $53,955 | — |
| The Slanted Door, Inc. CA | — | 0 | — | — |
| The Sleep Train, Inc. CA | Retail Trade | 0 | — | F |
| The Smart Cube, Inc. IL | Professional & Technical Services | 1 | $98,946 | — |
| The Smead Manufacturing Company MN | Manufacturing | 0 | — | A |
| THE SMILE INSTITUTE PC MA | Healthcare & Social Assistance | 1 | $74,090 | — |
| The Smile Mission PLLC FL | Healthcare & Social Assistance | 1 | $73,258 | — |
| The Smile Mission South Miami, PLLC. FL | Healthcare & Social Assistance | 3 | $72,849 | — |
| The Smilist Dental of New Jersey, LLC NY | Healthcare & Social Assistance | 1 | $141,086 | — |
| The Smith-Kettlewell Eye Research Institute CA | Professional & Technical Services | 1 | $93,995 | — |
| The Snow Vanguard Group LLC OH | Transportation & Warehousing | 0 | — | D |
| The Social Capital Partnership, L.L.C. CA | Finance & Insurance | 1 | $250,000 | — |
| The Society for Christian Instruction of Zeeland, Michigan MI | Educational Services | 3 | $43,559 | — |
| The Society Model Management, Inc. NY | Arts & Entertainment | 1 | $104,000 | — |
| The Society of Pella Christian Schools IA | Educational Services | 3 | $57,758 | — |
| The Socket Source, Inc. CA | Wholesale Trade | 1 | $67,413 | — |
| The Sofia Hotel CA | Accommodation & Food Services | 0 | — | F |
| The Sofitel New York - Normandy LLC NY | — | 0 | — | — |
| The Solana East Cobb GA | Healthcare & Social Assistance | 0 | — | A |
