| SunBridge Braswell Enterprise, LLC CA | Healthcare & Social Assistance | 0 | - | F |
| SunBridge Carmichael Rehabilitation Center, CA | - | 0 | - | - |
| Sunbridge Healthcare, LLC Columbia Crest Center WA | Healthcare & Social Assistance | 0 | - | F |
| SunBridge Paradise Rehabilitation Center, CA | - | 0 | - | - |
| Suncast Corporation IL | Manufacturing | 0 | - | A |
| Suncoast Beverage Sales FL | Wholesale Trade | 0 | - | D |
| Suncoast Hotel & Casino NV | - | 0 | - | - |
| Suncoast Structural Glazing, Inc. GA | Construction | 0 | - | B |
| SunCoke Energy VA | Utilities | 0 | - | C |
| SunCoke Energy Inc. OH | Manufacturing | 0 | - | D |
| SunCoke Energy, Inc. (Jewell Coal Mine) VA | - | 0 | - | - |
| Suncor Energy (U.S.A.) Inc. CO | Manufacturing | 1 | $125,000 | - |
| Suncor Stainless, Inc. MA | Manufacturing | 0 | - | F |
| Suncrest Nurseries Inc. CA | Agriculture & Forestry | 0 | - | F |
| Sundance Berry Farms, LLC CA | Agriculture & Forestry | 0 | - | C |
| Sundance Helicopters, Inc. NV | - | 0 | - | - |
| Sundance Holdings UT | - | 0 | - | - |
| Sundance Holdings Group, LLC CA | - | 0 | - | - |
| Sundance Holdings LLC CA | - | 0 | - | - |
| Sundance Institute UT | Arts & Entertainment | 0 | - | C |
| Sundance Spas, Inc. CA | Transportation & Warehousing | 0 | - | A |
| Sundaram Clayton LLC SC | Manufacturing | 0 | - | F |
| Sundaram Clayton USA SC | Manufacturing | 0 | - | F |
| Sunday Riley Modern Skincare TX | Wholesale Trade | 0 | - | F |
| Sunday River Skiway Corp ME | Arts & Entertainment | 0 | - | F |
| Sundquist Fruit WA | Agriculture & Forestry | 0 | - | F |
| Sundt Construction, Inc. AZ | Construction | 6 | $107,363 | A |
| SunEdison UT | - | 0 | - | - |
| SunEdison, Inc. CA | - | 0 | - | - |
| SunEdison, Inc. MD | - | 0 | - | - |
| SunEdison, Inc. MO | - | 0 | - | - |
| SunEdison, Inc. ("SunEdison") CA | - | 0 | - | - |
| Sunels International, Inc. NJ | Public Administration | 1 | $73,590 | - |
| Sunenergy 1, LLC CT | Wholesale Trade | 1 | $50,000 | - |
| Sunenergy 1, LLC NC | Wholesale Trade | 1 | $50,000 | - |
| Sunergy Solar LLC FL | Construction | 0 | - | F |
| Sunfix Technologies INC. NJ | Professional & Technical Services | 1 | $165,000 | - |
| Sunflower Diversified Services, Inc. KS | Healthcare & Social Assistance | 0 | - | F |
| Sunflower Humphreys County Progress MS | - | 0 | - | - |
| Sunflower Landscaping & Maintenance, Inc. FL | Administrative & Waste Services | 0 | - | F |
| Sunflower Marketing NE | - | 0 | - | - |
| Sunfood Corporation MD | - | 0 | - | - |
| Sunfoods, LLC CA | - | 0 | - | - |
| SungaL Corp. CT | Manufacturing | 3 | $81,141 | - |
| Sungard Business Systems, LLC AL | - | 0 | - | - |
| Sungevity CA | - | 0 | - | - |
| Sungrow USA Corporation AZ | Wholesale Trade | 4 | $92,750 | - |
| Sunharbor Acquisition I, LLC NY | Healthcare & Social Assistance | 0 | - | F |
| SunHawk Academy of Utah UT | - | 0 | - | - |
| SunHydrogen, Inc. IA | Utilities | 1 | $114,754 | - |