| The Shubert Organization, Inc. (several NYC theatres & corporate offices) NY | - | 0 | - | - |
| The Shyft Group CA | Manufacturing | 0 | - | F |
| The Shyft Group GTB, LLC CA | - | 0 | - | - |
| The Shyft Group USA INC CA | 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 Signature NV | - | 0 | - | - |
| The Silicon Partners, Inc. CA | Professional & Technical Services | 4 | $106,153 | - |
| The Silver Heron MD | - | 0 | - | - |
| The Silvercrest Center for Nursing and Rehabilitation NY | Healthcare & Social Assistance | 0 | - | - |
| The Simons Foundation Inc. NY | Professional & Technical Services | 22 | $110,174 | - |
| The Sire Bar & Grill, LLC CA | - | 0 | - | - |
| 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 Skyscraper Museum NY | Arts & Entertainment | 2 | $53,955 | - |
| The Slanted Door, Inc. CA | - | 0 | - | - |
| The Smart Cube, Inc. IL | Professional & Technical Services | 1 | $98,946 | - |
| 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 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 Sofitel New York - Normandy LLC NY | - | 0 | - | - |
| The Solid Rock NE | - | 0 | - | - |
| The Solomon R. Guggenheim Foundation NY | Arts & Entertainment | 1 | $272,397 | - |
| The Spatz Corporation CA | - | 0 | - | - |
| The Spear Group, LLC GA | Professional & Technical Services | 1 | $116,709 | - |
| The Specialty Manufacturing Company MN | Manufacturing | 0 | - | F |
| The Sphere Institute CA | Professional & Technical Services | 48 | $93,012 | - |
| The Spiratex Company MI | Manufacturing | 0 | - | F |
| The Spirit of Marco Polo CA | Healthcare & Social Assistance | 1 | $52,000 | - |
| The Sports Club Company CA | - | 0 | - | - |
| The Sports Club Company, Inc. NY | - | 0 | - | - |
| The Sportsman Guide Inc. MN | - | 0 | - | - |
| The Springs at Boca Ciega Bay FL | Healthcare & Social Assistance | 0 | - | F |
| The Springs Living, LLC MT | Healthcare & Social Assistance | 0 | - | F |
| The Springs Living, LLC OR | Healthcare & Social Assistance | 0 | - | F |
| The St. Anthony Hotel TX | - | 0 | - | - |
| The St. Paul's Schools MD | Educational Services | 2 | $62,500 | - |
