| Sun Hydraulics FL | Manufacturing | 0 | - | F |
| Sun Life Family Health Center INC AZ | Healthcare & Social Assistance | 0 | - | A |
| Sun Life Financial (U.S.) Services Company, Inc. MA | Finance & Insurance | 17 | $119,196 | - |
| Sun Mart NE | - | 0 | - | - |
| Sun Microsystems, Inc. CA | - | 0 | - | - |
| Sun Microsystems, Inc. Mpk 10-18 CA | - | 0 | - | - |
| Sun Microsystems, Inc., Irv 02 CA | - | 0 | - | - |
| Sun Mountain Lumber MT | Manufacturing | 0 | - | F |
| Sun Mountain, Inc. CO | Manufacturing | 0 | - | F |
| Sun Noodle HI | - | 0 | - | - |
| Sun Nuclear Corp. WI | Manufacturing | 0 | - | B |
| Sun Pacific Farming Cooperative, Inc. CA | Agriculture & Forestry | 0 | - | F |
| Sun Pacific Shippers, LP CA | Agriculture & Forestry | 0 | - | F |
| Sun Pharma NJ | - | 0 | - | - |
| Sun Pharmaceutical Industries MI | - | 0 | - | - |
| Sun Pharmaceutical Industries, Inc. NJ | Manufacturing | 3 | $111,726 | - |
| Sun Products Corporation MD | - | 0 | - | - |
| Sun Products Corporation TN | - | 0 | - | - |
| Sun Products Corporation TX | - | 0 | - | - |
| Sun Radia Inc VA | Professional & Technical Services | 1 | $105,747 | - |
| Sun Rich Fresh Foods (PA) Inc. PA | - | 0 | - | - |
| Sun River Health, Inc. NY | Healthcare & Social Assistance | 4 | $151,463 | A |
| Sun River Services NC | Manufacturing | 0 | - | D |
| Sun State Cardiology, PC AZ | Healthcare & Social Assistance | 1 | $350,766 | - |
| Sun Taiyang Co., Ltd NJ | Wholesale Trade | 2 | $78,333 | - |
| Sun Technologies, Inc. GA | Professional & Technical Services | 1 | $104,000 | - |
| Sun Terminals, Inc. FL | Transportation & Warehousing | 0 | - | C |
| Sun Terrace Hermiston OR | Healthcare & Social Assistance | 0 | - | - |
| Sun Tribe Solar, LLC VA | Utilities | 1 | $133,250 | - |
| Sun Valley Bronze, Inc. ID | Manufacturing | 0 | - | F |
| Sun Valley Company ID | Accommodation & Food Services | 0 | - | F |
| Sun Valley Packing CA | Agriculture & Forestry | 0 | - | D |
| Sun Valley Raisins INC CA | Wholesale Trade | 0 | - | F |
| Sun Windows, Inc. KY | Manufacturing | 0 | - | F |
| Sun World Inernational, LLC CA | - | 0 | - | - |
| Sun World International, LLC CA | - | 0 | - | - |
| Sun-IT Solutions Inc. FL | Professional & Technical Services | 9 | $103,443 | - |
| Sun-Pac Manufacturing, INC FL | Manufacturing | 0 | - | F |
| Sunar Tech Solutions INC TX | Professional & Technical Services | 5 | $95,435 | - |
| Sunation Solar Systems NY | Construction | 0 | - | F |
| Sunbasket CA | Manufacturing | 0 | - | F |
| Sunbasket NJ | Manufacturing | 0 | - | F |
| Sunbeam Products Inc. OH | - | 0 | - | - |
| Sunbelt Forest Products CORPORATION AL | Manufacturing | 0 | - | F |
| Sunbelt Forest Products CORPORATION FL | Manufacturing | 0 | - | D |
| Sunbelt Forest Products CORPORATION PA | Manufacturing | 0 | - | F |
| SunBelt Furniture Xpress, Inc NC | Transportation & Warehousing | 0 | - | F |
| Sunbelt Rentals, Inc. SC | Real Estate | 6 | $114,676 | - |
| Sunbelt Vacuum Service, Inc. TX | Construction | 0 | - | F |
| Sunbit, Inc. CA | Finance & Insurance | 2 | $170,000 | - |