| The Settlement Club TX | Healthcare & Social Assistance | 0 | - | F |
| The Settlement Home for Children TX | Healthcare & Social Assistance | 0 | - | F |
| The Seventh Day Adventist Mission Of The Nmi MP | Educational Services | 1 | $40,186 | - |
| The Sextant Group, Inc PA | Professional & Technical Services | 2 | $115,756 | - |
| The Shade Store MN | Manufacturing | 0 | - | F |
| The Shade Store LLC NY | Construction | 0 | - | C |
| The Shade Tree NV | Other Services | 1 | $75,000 | - |
| The Shamrock Companies, Inc. OH | Professional & Technical Services | 1 | $113,855 | - |
| The Shed NY | Arts & Entertainment | 0 | - | A |
| The Shed Grill & Spirits NE | - | 0 | - | - |
| The Shelborne South Beach Hotel FL | - | 0 | - | - |
| The Shelly Company OH | Construction | 0 | - | A |
| The Shepherd Chemical Company OH | Manufacturing | 0 | - | D |
| The Shepherd Material Science Company OH | Manufacturing | 0 | - | C |
| The Sheraton Arlington Hotel (Urbana Varro Hospitality Management) TX | - | 0 | - | - |
| The Sheraton Grand at Wild Horse Pass AZ | - | 0 | - | - |
| The Sherwin-Williams Company FL | Retail Trade | 0 | - | B |
| The Sherwin-Williams Company GA | Retail Trade | 0 | - | A |
| The Sherwin-Williams Company IL | Manufacturing | 0 | - | B |
| The Sherwin-Williams Company MD | Manufacturing | 0 | - | C |
| The Sherwin-Williams Company NC | Transportation & Warehousing | 0 | - | A |
| The Sherwin-Williams Company NV | Manufacturing | 0 | - | D |
| The Sherwin-Williams Company OH | Wholesale Trade | 50 | $121,173 | A |
| The Sherwin-Williams Company OR | Manufacturing | 0 | - | D |
| The Sherwin-Williams Company PA | Retail Trade | 0 | - | A |
| The Sherwin-Williams Company TX | Retail Trade | 0 | - | A |
| The Shook Home PA | Healthcare & Social Assistance | 0 | - | - |
| The Shubert Organization, Inc. (several NYC theatres & corporate offices) NY | - | 0 | - | - |
| The Shyft Group CA | Manufacturing | 0 | - | F |
| The Shyft Group GTB, LLC CA | - | 0 | - | - |
| The Shyft Group USA INC CA | Manufacturing | 0 | - | F |
| The Shyft Group USA Inc dBa Utilimaster PA | Manufacturing | 0 | - | F |
| The Shyft Group USA, Inc. MI | Manufacturing | 1 | $95,000 | - |
| The Shyft Group, Inc. MI | Manufacturing | 9 | $116,757 | F |
| The Shyft Group, Inc. SC | - | 0 | - | - |
| The Siegfried Group LLP DE | Professional & Technical Services | 14 | $145,357 | - |
| The Signature NV | - | 0 | - | - |
| The Silicon Partners, Inc. CA | Professional & Technical Services | 4 | $106,153 | - |
| The Silver Heron MD | - | 0 | - | - |
| The Silvercrest Center for Nursing and Rehabilitation NY | Healthcare & Social Assistance | 0 | - | - |
| The Simons Foundation Inc. NY | Professional & Technical Services | 22 | $110,174 | - |
| The Sire Bar & Grill, LLC CA | - | 0 | - | - |
| The Skaggs Community Hospital Association d/b/a Cox Medical Center Branson MO | Healthcare & Social Assistance | 1 | $60,382 | - |
| The Ski Market RI | - | 0 | - | - |
| The Skillet Group / Skillet Diner, LLC WA | - | 0 | - | - |
| The Skillet Group / Skillet SA, LLC WA | - | 0 | - | - |
| The Skillet Group / Skillet Street Food, Inc. DBA Skillet Diner Harbor Steps WA | - | 0 | - | - |
| The Skyscraper Museum NY | Arts & Entertainment | 2 | $53,955 | - |
| The Slanted Door, Inc. CA | - | 0 | - | - |
| The Smart Cube, Inc. IL | Professional & Technical Services | 1 | $98,946 | - |