| The Scotsman Press, Inc. NY | - | 0 | - | - |
| The Scott Resort and Spa AZ | - | 0 | - | - |
| The Scott S. James Company VA | Finance & Insurance | 1 | $68,640 | - |
| The Scotts Company LLC OH | Manufacturing | 4 | $137,347 | - |
| The Scottsdale Resort at McCormick Ranch AZ | - | 0 | - | - |
| The Scoular Company NE | Wholesale Trade | 1 | $150,000 | - |
| The Scripps Research Institute CA | Professional & Technical Services | 37 | $94,873 | - |
| The Sculpt Society LLC CA | Other Services | 1 | $125,000 | - |
| The Seabird Resort CA | Accommodation & Food Services | 0 | - | F |
| The Seagate FL | Accommodation & Food Services | 0 | - | F |
| The Seal Beach Envy, INC. Dba Massage Envy CA | - | 0 | - | - |
| The Second City Inc. IL | Arts & Entertainment | 0 | - | A |
| The Secret Lab CA | Information & Media | 1 | $203,528 | - |
| The Segal Company (Eastern States), Inc. NY | Professional & Technical Services | 1 | $116,064 | - |
| The Segerdahl, LLC dba SG360 IL | - | 0 | - | - |
| 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 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 Sextant Group, Inc PA | Professional & Technical Services | 2 | $115,756 | - |
| 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 Shed NY | Arts & Entertainment | 0 | - | A |
| The Shed Grill & Spirits NE | - | 0 | - | - |
| The Shelborne South Beach Hotel FL | - | 0 | - | - |
| 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 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 MD | Manufacturing | 0 | - | C |
| The Sherwin-Williams Company NC | Transportation & Warehousing | 0 | - | A |
| The Sherwin-Williams Company NV | Manufacturing | 0 | - | D |
| 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 TX | Retail Trade | 0 | - | A |
| The Shook Home PA | Healthcare & Social Assistance | 0 | - | - |
