| The Smile Institute PC MA | Healthcare & Social Assistance | 1 | $74,090 | - |
| The Smile Mission PLLC FL | Healthcare & Social Assistance | 1 | $73,258 | - |
| The Smile Mission South Miami, PLLC. FL | Healthcare & Social Assistance | 3 | $72,849 | - |
| The Smilist Dental of New Jersey, LLC NY | Healthcare & Social Assistance | 1 | $141,086 | - |
| The Smith-Kettlewell Eye Research Institute CA | Professional & Technical Services | 1 | $93,995 | - |
| The Social Capital Partnership, L.L.C. CA | Finance & Insurance | 1 | $250,000 | - |
| The Society for Christian Instruction of Zeeland, Michigan MI | Educational Services | 3 | $43,559 | - |
| The Society Model Management, Inc. NY | Arts & Entertainment | 1 | $104,000 | - |
| The Society of Pella Christian Schools IA | Educational Services | 3 | $57,758 | - |
| The Socket Source, Inc. CA | Wholesale Trade | 1 | $67,413 | - |
| The Sofitel New York - Normandy LLC NY | - | 0 | - | - |
| The Solid Rock NE | - | 0 | - | - |
| The Solomon R. Guggenheim Foundation NY | Arts & Entertainment | 1 | $272,397 | - |
| The Spatz Corporation CA | - | 0 | - | - |
| The Spear Group, LLC GA | Professional & Technical Services | 1 | $116,709 | - |
| The Specialty Manufacturing Company MN | Manufacturing | 0 | - | F |
| The Sphere Institute CA | Professional & Technical Services | 48 | $93,012 | - |
| The Spiratex Company MI | Manufacturing | 0 | - | F |
| The Spirit of Marco Polo CA | Healthcare & Social Assistance | 1 | $52,000 | - |
| The Sports Club Company CA | - | 0 | - | - |
| The Sports Club Company, Inc. NY | - | 0 | - | - |
| The Sportsman Guide Inc. MN | - | 0 | - | - |
| The Springs at Boca Ciega Bay FL | Healthcare & Social Assistance | 0 | - | F |
| The Springs Living, LLC MT | Healthcare & Social Assistance | 0 | - | F |
| The Springs Living, LLC OR | Healthcare & Social Assistance | 0 | - | F |
| The St. Anthony Hotel TX | - | 0 | - | - |
| The St. Paul's Schools MD | Educational Services | 2 | $62,500 | - |
| The St. Regis Bal Harbour Resort FL | - | 0 | - | - |
| The Staffed 360 LLC. FL | Administrative & Waste Services | 1 | $135,200 | - |
| The Stamford Hospital CT | Healthcare & Social Assistance | 6 | $106,541 | - |
| The Standard Spa, Miami Beach FL | - | 0 | - | - |
| The Stanley Works OH | - | 0 | - | - |
| The Stanzel Family Foundation, INC. TX | Other Services | 1 | $32,885 | - |
| The State Group Industrial USA Ltd. IN | Construction | 1 | $80,000 | C |
| The State Historical Society of Colorado CO | Arts & Entertainment | 1 | $69,992 | - |
| The State Media Company SC | - | 0 | - | - |
| The State of Nebraska, Department of Transportation NE | Public Administration | 3 | $66,033 | - |
| The Stellar Companies Inc. FL | Construction | 0 | - | C |
| The Step2 Company, LLC OH | Manufacturing | 0 | - | F |
| The Stepping Stones Group LLC MA | Healthcare & Social Assistance | 48 | $83,708 | - |
| The Sterling Group, L.P. TX | Transportation & Warehousing | 1 | $135,000 | - |
| The Stewart Hotel NY | - | 0 | - | - |
| The Stomp Company LP (STOMP at the Orpheum Theatre, NYC) NY | - | 0 | - | - |
| The Stop & Shop Supermarket Company LLC NY | - | 0 | - | - |
| The Stow Company MI | Manufacturing | 0 | - | F |
| The Street Honolulu HI | - | 0 | - | - |
| The Structure Group LLC FL | Construction | 0 | - | F |
| The StructureTech New York, Inc (10 sites) NY | - | 0 | - | - |
| The Suburban Collection MI | Wholesale Trade | 0 | - | F |
| The Suddath Companies TX | Transportation & Warehousing | 0 | - | C |