| Studio Whynought, LLC NY | Professional & Technical Services | 1 | $91,520 | - |
| Studio Zewde LLC NY | Professional & Technical Services | 1 | $95,000 | - |
| StudioFauve Inc. NY | Professional & Technical Services | 1 | $75,000 | - |
| StudioMB, PLLC DC | Professional & Technical Services | 1 | $75,500 | - |
| STUDIOS Architecture DC | Professional & Technical Services | 4 | $80,000 | - |
| Studios Go, INC. NY | Professional & Technical Services | 1 | $46,696 | - |
| Studs, Inc. NY | Retail Trade | 2 | $153,000 | - |
| Stuffed Puffs PA | Manufacturing | 0 | - | B |
| Stukent, Inc. ID | Educational Services | 1 | $134,000 | - |
| STULZ Air Technology Systems, Inc. MD | Manufacturing | 0 | - | F |
| Stupp Coatings, LLC LA | Manufacturing | 0 | - | C |
| Stupp Corp LA | - | 0 | - | - |
| Sturdy Memorial Hospital MA | Healthcare & Social Assistance | 0 | - | F |
| Sturgeon Electric Company, Inc. T&D CO | Construction | 0 | - | A |
| Sturgis Molded Products MI | Manufacturing | 0 | - | F |
| Sturm Foods Inc. WI | Manufacturing | 0 | - | A |
| Sturm Heating & Air Conditioning, LLC WA | Construction | 0 | - | F |
| Sturm Ruger & Co. Inc. NC | Manufacturing | 0 | - | C |
| Sturm Ruger and Company, Inc. AZ | Manufacturing | 0 | - | F |
| Sturm, Ruger & Co. NH | Manufacturing | 0 | - | F |
| Sturrock and Robson USA Services, Inc. TX | Manufacturing | 1 | $280,000 | - |
| Stutz Packing CA | Manufacturing | 0 | - | F |
| STV Construction Inc. PA | Professional & Technical Services | 10 | $103,145 | - |
| STV Incorporated PA | Professional & Technical Services | 19 | $109,156 | - |
| STVT-AAI Education, Inc TX | Educational Services | 1 | $82,243 | - |
| STX Beef TX | Manufacturing | 0 | - | C |
| Style Concept Studio DC | Other Services | 1 | $75,000 | - |
| Style Crest Enterprises, Inc. OH | Wholesale Trade | 0 | - | D |
| Style Link Logistics LLC CA | Professional & Technical Services | 6 | $123,167 | - |
| Stylenations, Inc TX | Wholesale Trade | 1 | $75,000 | - |
| Stylex Inc. NJ | Manufacturing | 0 | - | F |
| Stylmark, Inc. MN | Manufacturing | 0 | - | F |
| Stytch, Inc. CA | Information & Media | 1 | $187,574 | - |
| Styx Logistics NV | Transportation & Warehousing | 0 | - | F |
| Su Escuela Language Academy LLC MA | Educational Services | 17 | $44,882 | - |
| Su-Mo Builders, Inc. HI | Construction | 1 | $105,000 | A |
| Su_Dan Corporation MI | - | 0 | - | - |
| Sub Acute Rehabilitation Center at Kearny, LLC DBA Alaris Health at Belgrove NJ | Healthcare & Social Assistance | 0 | - | F |
| Sub-Zero Group Inc AZ | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 2 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 3 WI | - | 0 | - | - |
| Sub-Zero Group Inc. - Revision 4 WI | - | 0 | - | - |
| Sub-Zero Group, Inc. AZ | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | Manufacturing | 0 | - | F |
| Sub-Zero Group, Inc. WI | - | 0 | - | - |
| Sub-Zero Group, Inc. - Revision 1 WI | - | 0 | - | - |
| Subaru of America, Inc. NJ | Wholesale Trade | 4 | $93,310 | A |
| Subaru of America, Inc. OR | Wholesale Trade | 0 | - | F |
| Subaru of Indiana Automotive Inc. IN | Manufacturing | 1 | $97,261 | F |
| Subaru of Pembroke Pines FL | - | 0 | - | - |