| The Suburban Collection Holdings, LLC FL | Wholesale Trade | 0 | — | B |
| The Suburban Collection Holdings, LLC IL | Wholesale Trade | 0 | — | D |
| The Suburban Collection Holdings, LLC OH | Wholesale Trade | 0 | — | F |
| The Suburban Collection Holdings, LLC WI | Wholesale Trade | 0 | — | A |
| The Suddath Companies TX | Transportation & Warehousing | 0 | — | C |
| The Suffield House CT | Healthcare & Social Assistance | 0 | — | F |
| The Suite, Inc. NY | Administrative & Waste Services | 1 | $165,000 | — |
| The Sullivan University System KY | Educational Services | 0 | — | A |
| The Summit Academy PA | Healthcare & Social Assistance | 0 | — | F |
| The Summit at Snoqualmie WA | Arts & Entertainment | 0 | — | F |
| The Sun Press Inc. WI | Manufacturing | 0 | — | A |
| THE SUN US, INC. NY | Information & Media | 1 | $91,800 | — |
| The Sun Valley Group CA | — | 0 | — | — |
| THE SUPER DENTISTS CA | Healthcare & Social Assistance | 0 | — | A |
| THE SUPERDENTISTS CA | Healthcare & Social Assistance | 0 | — | A |
| The Superior Group LLC TX | Construction | 0 | — | A |
| The Superior Sauna Company LLC WI | Manufacturing | 0 | — | A |
| The Superlative Group Inc. OH | Professional & Technical Services | 1 | $125,000 | — |
| The Supported Living Group CT | Healthcare & Social Assistance | 0 | — | C |
| The Surgery Center of Easton MD | Healthcare & Social Assistance | 0 | — | A |
| The Surgery Center of Fairbanks AK | Healthcare & Social Assistance | 0 | — | A |
| The Surgical Center of the Treasure Coast, LLC. in affiliation with SCA Health FL | Healthcare & Social Assistance | 0 | — | A |
| The Surgical Suites HI | Healthcare & Social Assistance | 0 | — | F |
| The Surrey Hotel NY | — | 0 | — | — |
| The Suter Company, Inc. IL | Manufacturing | 0 | — | C |
| THE SUTPHEN CORPORATION OH | Manufacturing | 0 | — | D |
| THE SUTTLE LODGE AND BOATHOUSE OR | Accommodation & Food Services | 0 | — | A |
| The Sweet Construction Group NY | Construction | 0 | — | A |
| The Sweet Lobby LLC DC | Manufacturing | 1 | $119,500 | — |
| The Swiss Colony IA | — | 0 | — | — |
| The Sy-Klone Company, LLC FL | Manufacturing | 1 | $56,534 | — |
| The SYGMA Network CA | Wholesale Trade | 0 | — | F |
| The SYGMA Network MO | Wholesale Trade | 0 | — | F |
| The SYGMA Network OK | Wholesale Trade | 0 | — | F |
| The Sygma Network OR | Public Administration | 0 | — | F |
| The Sygma Network Inc. TX | Wholesale Trade | 0 | — | F |
| The SYGMA Network Columbus OH | Wholesale Trade | 0 | — | F |
| The SYGMA Network Inc. MI | Wholesale Trade | 0 | — | F |
| The Sygma Network, Kentucky KY | Wholesale Trade | 0 | — | A |
| The Sylvan Hotel GA | Accommodation & Food Services | 0 | — | F |
| The Synergy Company CO | Manufacturing | 0 | — | A |
| The Synergy Company UT | Manufacturing | 0 | — | F |
| The Synergy Company of Utah UT | Manufacturing | 0 | — | A |
| The System's Depot CA | Wholesale Trade | 0 | — | A |
| The System's Depot FL | Wholesale Trade | 0 | — | A |
| The System's Depot GA | Wholesale Trade | 0 | — | A |
| The Systems Group AR | Manufacturing | 0 | — | D |
| The Talaria Comp[any MD | Manufacturing | 0 | — | F |
| The Talaria Company FL | Manufacturing | 0 | — | F |
| The Talaria Company, LLC ME | Manufacturing | 0 | — | F |
