| Superior Essex IN | Manufacturing | 0 | - | F |
| Superior Essex International Inc. GA | Manufacturing | 1 | $132,891 | - |
| Superior Essex International LP KS | Manufacturing | 0 | - | F |
| Superior Essex International LP NC | - | 0 | - | - |
| Superior Essex Services LLC GA | Management of Companies | 2 | $151,299 | - |
| Superior Fabrication Company, LLC MI | Manufacturing | 0 | - | F |
| Superior Farming, LLC CA | - | 0 | - | - |
| Superior Fibers OH | - | 0 | - | - |
| Superior Fibers LLC WV | Manufacturing | 0 | - | F |
| Superior Foods TX | - | 0 | - | - |
| Superior Foods Company MI | Manufacturing | 0 | - | B |
| Superior Forge & Steel PA | Manufacturing | 0 | - | F |
| Superior Fresh LLC WI | Agriculture & Forestry | 0 | - | F |
| Superior Grocers CA | - | 0 | - | - |
| Superior Group of Companies, Inc. CA | - | 0 | - | - |
| Superior Home Products, Inc MO | Manufacturing | 0 | - | F |
| Superior Home Services, Inc. CA | Construction | 0 | - | F |
| Superior Inc ND | Transportation & Warehousing | 0 | - | A |
| Superior Industrial Solutions IN | Wholesale Trade | 0 | - | C |
| Superior Industries NE | Manufacturing | 0 | - | F |
| Superior Industries, Inc. MN | Manufacturing | 0 | - | F |
| Superior Information Technologies, LLC MI | Professional & Technical Services | 1 | $81,000 | - |
| Superior Linen Service OK | Other Services | 0 | - | C |
| Superior Linen Service, Inc WA | - | 0 | - | - |
| Superior Lithographics, Inc CA | Manufacturing | 0 | - | F |
| Superior Materials MI | Manufacturing | 0 | - | F |
| Superior Mechanical Services, Inc MD | Construction | 0 | - | F |
| Superior Mechanical Tennessee Valley Company TN | Construction | 0 | - | B |
| Superior Metal Technologies IN | Manufacturing | 0 | - | F |
| Superior Paving CORPORATION VA | Manufacturing | 2 | $113,831 | D |
| Superior Plastic Products PA | Manufacturing | 0 | - | F |
| Superior Plastics Extrusion Co. Inc. CT | Manufacturing | 0 | - | F |
| Superior Plus Energy Services ME | Retail Trade | 0 | - | F |
| Superior Plus Energy Services PA | Retail Trade | 0 | - | C |
| Superior Roll Forming LLC OH | Manufacturing | 0 | - | F |
| Superior Sheds, Inc. FL | Manufacturing | 0 | - | F |
| Superior Silica Sands WI | - | 0 | - | - |
| Superior Silica Sands-Arland Facility WI | - | 0 | - | - |
| Superior Silica Sands-CRM Facility WI | - | 0 | - | - |
| Superior Silica Sands-FLS Facility WI | - | 0 | - | - |
| Superior Steel and Ironworkers WA | Construction | 1 | $83,221 | - |
| Superior Studio Specialties CA | - | 0 | - | - |
| Superior Support Resources, Inc dba SSR Total IT WI | Professional & Technical Services | 1 | $130,000 | - |
| Superior Technical Resources, Inc. AZ | - | 0 | - | - |
| Superior Technology Group LLC IL | Professional & Technical Services | 1 | $64,000 | - |
| Superior Tire & Rubber Corp. PA | Manufacturing | 0 | - | F |
| Superior Tire Service, Inc. WA | - | 0 | - | - |
| Superior Trim Holdings, Ltd OH | Accommodation & Food Services | 0 | - | F |
| Superior Trim Holdings, Ltd TN | Manufacturing | 0 | - | D |
| Superior Truck Lines, Inc. CA | Transportation & Warehousing | 0 | - | D |