| The St. Regis Bal Harbour Resort FL | - | 0 | - | - |
| The Staffed 360 LLC. FL | Administrative & Waste Services | 1 | $135,200 | - |
| The Stamford Hospital CT | Healthcare & Social Assistance | 6 | $106,541 | - |
| The Standard Spa, Miami Beach FL | - | 0 | - | - |
| The Stanley Works OH | - | 0 | - | - |
| The Stanzel Family Foundation, INC. TX | Other Services | 1 | $32,885 | - |
| The State Group Industrial USA Ltd. IN | Construction | 1 | $80,000 | C |
| The State Historical Society of Colorado CO | Arts & Entertainment | 1 | $69,992 | - |
| The State Media Company SC | - | 0 | - | - |
| The State of Nebraska, Department of Transportation NE | Public Administration | 3 | $66,033 | - |
| The Stellar Companies Inc. FL | Construction | 0 | - | C |
| The Step2 Company, LLC OH | Manufacturing | 0 | - | F |
| The Stepping Stones Group LLC MA | Healthcare & Social Assistance | 48 | $83,708 | - |
| The Sterling Group, L.P. TX | Transportation & Warehousing | 1 | $135,000 | - |
| The Stewart Hotel NY | - | 0 | - | - |
| The Stomp Company LP (STOMP at the Orpheum Theatre, NYC) NY | - | 0 | - | - |
| The Stop & Shop Supermarket Company LLC NY | - | 0 | - | - |
| The Stow Company MI | Manufacturing | 0 | - | F |
| The Street Honolulu HI | - | 0 | - | - |
| The Structure Group LLC FL | Construction | 0 | - | F |
| The StructureTech New York, Inc (10 sites) NY | - | 0 | - | - |
| The Suburban Collection MI | Wholesale Trade | 0 | - | F |
| 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 Summit at Snoqualmie WA | Arts & Entertainment | 0 | - | F |
| 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 Superlative Group Inc. OH | Professional & Technical Services | 1 | $125,000 | - |
| The Supported Living Group CT | Healthcare & Social Assistance | 0 | - | C |
| The Surrey Hotel NY | - | 0 | - | - |
| The Suter Company, Inc. IL | Manufacturing | 0 | - | C |
| The Sutphen CORPORATION OH | Manufacturing | 0 | - | D |
| 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 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 Talaria Company, LLC ME | Manufacturing | 0 | - | F |
| The Tamarkin Company OH | - | 0 | - | - |
| The Tatitlek Corp.-Tatilek Traning Services TX | - | 0 | - | - |
| The Taubman Company LLC MI | - | 0 | - | - |
| The Tech Foundry, Inc. MA | Educational Services | 2 | $65,000 | - |
| The Tech Interactive CA | - | 0 | - | - |
| The Teneo Group, LLC TX | Professional & Technical Services | 1 | $210,000 | - |