| The Solaray Corporation HI | Retail Trade | 0 | — | D |
| The Solid Rock NE | — | 0 | — | — |
| The Sollami Company IL | Manufacturing | 0 | — | A |
| The Solomon R. Guggenheim Foundation NY | Arts & Entertainment | 1 | $272,397 | — |
| The Solutions Group MI | Information & Media | 0 | — | A |
| The Somerset Collection MI | Real Estate | 0 | — | C |
| The Soto Company CA | Administrative & Waste Services | 0 | — | A |
| The Sound Room II, Inc MO | Construction | 0 | — | F |
| The Soundcoat Company, Inc. CA | Manufacturing | 0 | — | C |
| The Soundcoat Company, Inc. NY | Manufacturing | 0 | — | F |
| The Source MO AR | Agriculture & Forestry | 0 | — | D |
| The South Jersey Group NJ | Construction | 0 | — | A |
| The Southeast Company, Inc. AL | Construction | 0 | — | A |
| The Southern Co., Inc. TN | Wholesale Trade | 0 | — | D |
| The Southern Kansas Telephone Company, Inc. KS | Construction | 0 | — | A |
| The Southern Packaging Company FL | Administrative & Waste Services | 0 | — | A |
| The Southwestern Plating Co., Inc TX | Manufacturing | 0 | — | C |
| The Spanos Corp CA | Construction | 0 | — | F |
| The Spark Agency, Inc. d/b/a Switch MO | Professional & Technical Services | 0 | — | F |
| The Spark Agency, Inc., dba Switch MO | Professional & Technical Services | 0 | — | F |
| The Spatz Corporation CA | — | 0 | — | — |
| The Spear Group, LLC GA | Professional & Technical Services | 1 | $116,709 | — |
| The Specialty Crop Company CA | Agriculture & Forestry | 0 | — | D |
| The Specialty Manufacturing Company MN | Manufacturing | 0 | — | F |
| The Sphere Institute CA | Professional & Technical Services | 48 | $93,012 | — |
| The Spice & Tea Exchange Holdings LLC FL | Manufacturing | 0 | — | A |
| The Spiratex Company MI | Manufacturing | 0 | — | F |
| The Spires at Berry College GA | Healthcare & Social Assistance | 0 | — | C |
| The Spirit of Marco Polo CA | Healthcare & Social Assistance | 1 | $52,000 | — |
| The Spoon MA | Accommodation & Food Services | 0 | — | A |
| The Sports Club Company CA | — | 0 | — | — |
| The Sports Club Company, Inc. NY | — | 0 | — | — |
| The Sportsman Guide Inc. MN | — | 0 | — | — |
| The Spotted Trotter GA | Manufacturing | 0 | — | F |
| The Spring of Tampa Bay FL | Healthcare & Social Assistance | 0 | — | A |
| The Springs at Boca Ciega Bay FL | Healthcare & Social Assistance | 0 | — | F |
| The Springs at Regent CA | Healthcare & Social Assistance | 0 | — | F |
| The Springs Healthcare and Rehabilitation TX | Healthcare & Social Assistance | 0 | — | A |
| The Springs Living, LLC MT | Healthcare & Social Assistance | 0 | — | F |
| The Springs Living, LLC OR | Healthcare & Social Assistance | 0 | — | F |
| THE SPRINGS OF CAMDEN AR | Healthcare & Social Assistance | 0 | — | D |
| The Springs Of Scottsdale AZ | Healthcare & Social Assistance | 0 | — | F |
| The Sprucery LLC CO | Professional & Technical Services | 0 | — | F |
| The Squadron Trucking LLC CA | Transportation & Warehousing | 0 | — | A |
| The St. Anthony Hotel TX | — | 0 | — | — |
| The St. Paul's Schools MD | Educational Services | 2 | $62,500 | — |
| The St. Regis Bal Harbour Resort FL | — | 0 | — | — |
| THE STAFFED 360 LLC. FL | Administrative & Waste Services | 1 | $135,200 | — |
| The Stagg Service Company, LLC VA | Administrative & Waste Services | 0 | — | F |
| The Stagg Service Company, LLC dba Molly Maid of Surrounding Richmond VA | Administrative & Waste Services | 0 | — | F |
