| SSShipyard Supplies | San Diego | CA | — | ◇ UNVERIFIED |
| SSShipyard Supplies Coastal Coatings INC | Chula Vista | CA | — | ◇ UNVERIFIED |
| SHShm Harbortown, LLC | Fort Pierce | FL | — | ◇ UNVERIFIED |
| SSShm Siesta Key, LLC | Sarasota | FL | — | ◇ UNVERIFIED |
| SSSienna Shipyard, LLC | Orange | TX | — | ◇ UNVERIFIED |
| SHSierra Hills Marine | Auburn | CA | — | ◇ UNVERIFIED |
| SKSiesta Key Moorings LLC Dba Siesta Key Marina | Sarasota | FL | — | ◇ UNVERIFIED |
| SISignal International Texas South Yard | Sabine Pass | TX | — | ◇ UNVERIFIED |
| SSSignal Ship Repair | Mobile | AL | — | ◇ UNVERIFIED |
| SMSignature Marine Florida LLC | Margate | FL | — | ◇ UNVERIFIED |
| SSimmco | Newport | OR | — | ◇ UNVERIFIED |
| SESky Enterprises LLC | Portsmouth | VA | — | ◇ UNVERIFIED |
| SESky Enterprises LLC | Norfolk | VA | — | ◇ UNVERIFIED |
| SMSlane Marine, INC. | High Point | NC | — | ◇ UNVERIFIED |
| SESmith Estill Marine Service | Jeffersonville | IN | — | ◇ UNVERIFIED |
| SHSnug Harbor Marine, INC | Madeira Beach | FL | — | ◇ UNVERIFIED |
| SCSo Cal Ship Services | Benicia | CA | — | ◇ UNVERIFIED |
| SOSons of Neptune | Tampa | FL | — | ◇ UNVERIFIED |
| SBSos Barge & Dock Service INC. | Camdenton | MO | — | ◇ UNVERIFIED |
| SBSouth Bay Boiler Repair INC | National City | CA | — | ◇ UNVERIFIED |
| SBSouth Bay Sandblasting | Pier 13 Naval Station, Sd | CA | — | ◇ UNVERIFIED |
| SBSouth Bay Sand Blasting and Tank Cleaning, INC | San Diego | CA | — | ◇ UNVERIFIED |
| SBSouth Bay Sand Blasting and Tank Cleaning, INC | Camp Pendleton | CA | — | ◇ UNVERIFIED |
| SBSouth Bay Sand Blasting & Tank Cleaning INC | San Diego | CA | — | ◇ UNVERIFIED |
| SCSouth Coast Shipyard, INC. | Newport Beach | CA | — | ◇ UNVERIFIED |
| SWSouthcoast Welding & Manufacturing LLC | Chesapeake | VA | — | ◇ UNVERIFIED |
| SWSouthcoast Welding & Manufacturing / Naval Base Point Loma | San Diego | CA | — | ◇ UNVERIFIED |
| SRSoutheast Regional Maint Center (sermc) | Mobile | AL | — | ◇ UNVERIFIED |
| SRSoutheast Regional Maint Center (sermc) | Mobile | AL | — | ◇ UNVERIFIED |
| SCSouthern California Insulation INC | National City | CA | — | ◇ UNVERIFIED |
| SDSouthern Drydock, INC. | Jacksonville | FL | — | ◇ UNVERIFIED |
| SDSouthern Drydock, INC. | Green Cove Springs | FL | — | ◇ UNVERIFIED |
| SMSouthern Marina & Harbor | Mobile | AL | — | ◇ UNVERIFIED |
| SPSouth Port Marine | South Portland | ME | — | ◇ UNVERIFIED |
| SMSouthwest Marine INC | Terminal Island | CA | — | ◇ UNVERIFIED |
 Southwest Shipyard L.p. - Galveston Site | Galveston | TX | — | ◇ UNVERIFIED |
| SFSpecialty Finishes LLC | Portland | OR | — | ◇ UNVERIFIED |
| SBSpencer Boat Co., LLC | Miami | FL | — | ◇ UNVERIFIED |
| SMSportsman Marina | Orange Beach | AL | — | ◇ UNVERIFIED |
| SMSsc @ Marinette Marine | Marinette | WI | — | ◇ UNVERIFIED |
| SMStabbert Marine and Industrial Anacortes | Anacortes | WA | — | ◇ UNVERIFIED |
| SYStabbert Yacht and Ship LLC | Seattle | WA | — | ◇ UNVERIFIED |
| SSStandard Ship Repair Everett | Everett | WA | — | ◇ UNVERIFIED |
| SLStarbound L.l.c. | Seattle | WA | — | ◇ UNVERIFIED |
| SSState Service Co., INC. | Ingleside | TX | — | ◇ UNVERIFIED |
| SCSteiner Construction Company, INC. | Bayou La Batre | AL | — | ◇ UNVERIFIED |
| SJSt John Fleeting LLC - Barge Ou 750 | Portable Source | LA | — | ◇ UNVERIFIED |
| SJSt. Johns Ship Building INC | Palatka | FL | — | ◇ UNVERIFIED |
 Subsea Global Solutions | San Francisco | CA | — | ◇ UNVERIFIED |
| SVSubsea Ventures INC | Houston | TX | — | ◇ UNVERIFIED |
