| Sumitomo Mitsui Banking Corporation GA | - | 0 | - | - |
| Sumitomo Mitsui Banking Corporation NY | Finance & Insurance | 63 | - | - |
| Sumitomo Mitsui Construction CO., LTD. GU | Construction | 13 | $50,400 | - |
| Sumitomo Pharma America Holdings, Inc./Sunovian Pharmaceuticals, Inc. MA | - | 0 | - | - |
| Sumitomo Pharma America, Inc. MA | Professional & Technical Services | 5 | $174,080 | A |
| Sumitomo Pharma America, Inc. (SMPA) MA | - | 0 | - | - |
| Sumitomo Pharma Oncology, Inc. MA | - | 0 | - | - |
| Sumitomo Riko America, Inc. MI | Manufacturing | 1 | $85,760 | - |
| Sumitomo Rubber NY | Manufacturing | 0 | - | F |
| Sumitomo Rubber North America Inc. CA | Wholesale Trade | 0 | - | C |
| Summa Franchise Consulting AZ | Professional & Technical Services | 1 | $95,000 | - |
| Summa Health OH | Healthcare & Social Assistance | 0 | - | B |
| Summa Home Health and Hospice LLC OH | Healthcare & Social Assistance | 0 | - | F |
| Summa Management Services Organization, Inc. OH | Finance & Insurance | 2 | $222,768 | - |
| Summa Physicians, Inc. OH | Healthcare & Social Assistance | 2 | $279,322 | - |
| Summation Technologies, Inc WA | Information & Media | 1 | $240,000 | - |
| Summer Breeze Senior Living GA | Healthcare & Social Assistance | 0 | - | F |
| Summer Classics AL | Retail Trade | 0 | - | B |
| Summer Commons ME | Healthcare & Social Assistance | 0 | - | F |
| Summer Robotics, Inc. CA | Professional & Technical Services | 1 | $200,000 | - |
| Summer Soles LLC TX | Wholesale Trade | 1 | $95,000 | - |
| SummerBio LLC CA | - | 0 | - | - |
| Summerdale Productions, Inc. NY | - | 0 | - | - |
| Summerfield Senior Living CA | Healthcare & Social Assistance | 0 | - | - |
| Summerford Pallet Company AL | Manufacturing | 0 | - | F |
| Summerford Pallet Company MS | Manufacturing | 0 | - | F |
| Summerhill Landscapes, Inc. NY | Administrative & Waste Services | 2 | $102,500 | - |
| Summers Plumbing Heating & Cooling IN | Construction | 0 | - | D |
| Summers Taylor Inc. TN | Construction | 0 | - | F |
| Summerset Marine Construction, LLC WI | Construction | 0 | - | F |
| Summertown Metals, LLC TN | Manufacturing | 0 | - | F |
| Summerwood Corporation PA | Accommodation & Food Services | 2 | $73,143 | - |
| Summit Air & Electric, LLC NC | Construction | 0 | - | F |
| Summit Behavioral Health NC | Healthcare & Social Assistance | 0 | - | F |
| Summit Behavorial Health NC | Healthcare & Social Assistance | 0 | - | F |
| Summit Bend US Corporation OH | Management of Companies | 2 | $110,000 | - |
| Summit BHC New Jersey NJ | - | 0 | - | - |
| Summit BHC of WV, LLC DBA Highland Hospital WV | Healthcare & Social Assistance | 0 | - | F |
| Summit Bodyworks, LLC CO | Manufacturing | 0 | - | F |
| Summit Calf Ranch LLC NE | Agriculture & Forestry | 0 | - | F |
| Summit Campus CA | - | 0 | - | - |
| Summit Care II Inc. FL | Healthcare & Social Assistance | 0 | - | F |
| Summit Care ll Incorporated FL | Healthcare & Social Assistance | 0 | - | F |
| Summit Casing Services, LLC TX | Manufacturing | 1 | $90,480 | - |
| Summit Cedar Reman LLC WA | Retail Trade | 0 | - | D |
| Summit City Spartan Delivery LLC IN | Transportation & Warehousing | 0 | - | F |
| Summit College CA | - | 0 | - | - |
| Summit Construction and Development LLC GA | Construction | 3 | $88,421 | - |
| Summit Contracting SD | Construction | 0 | - | F |
| Summit Delivery Solutions LLC MA | Transportation & Warehousing | 0 | - | F |