| SSpartanburg | Spartanburg | SC | 100–499 | ◐ LIKELY ACTIVE |
| SASpartanburg Alloyd - A310 | Spartanburg | SC | 20–99 | ◐ LIKELY ACTIVE |
| SFSpartan Firearms D B a Lifewithmarleyandjon4616 Manufacturing and Consulting LLC | Okemos | MI | — | ◐ LIKELY ACTIVE |
| SGSpartan Grinding Inc | Roseville | MI | 1–19 | ◐ LIKELY ACTIVE |
| SVSpartan Vip Services LLC | Salisbury | NC | — | ◐ LIKELY ACTIVE |
| SLSpartech LLC | Pleasant Hill | IA | 20–99 | ◐ LIKELY ACTIVE |
| SSSpatial Surgical LLC | Shrewsbury | MA | — | ◐ LIKELY ACTIVE |
Spec Formliners, Inc. - MO Plant | Saint Clair | MO | 1–19 | ◐ LIKELY ACTIVE |
| SPSpecial Products & Mfg., Inc. Fate | Fate | TX | 1–19 | ◐ LIKELY ACTIVE |
| SPSpecial Products & Mfg., Inc. Rockwall | Rockwall | TX | 100–499 | ◐ LIKELY ACTIVE |
| SPSpecial Products & Mfg., Inc. Round Rock | Round Rock | TX | 1–19 | ◐ LIKELY ACTIVE |
| SQSpecial Quality Alloys, INC | Humble | TX | — | ◐ LIKELY ACTIVE |
| SCSpecialty Coating Systems Austin | Austin | TX | 20–99 | ◐ LIKELY ACTIVE |
| SCSpecialty Coating Systems Ontario CA | Ontario | CA | 20–99 | ◐ LIKELY ACTIVE |
| SCSpecialty Composites L.L.C | Waco | TX | 20–99 | ◐ LIKELY ACTIVE |
| SCSpecialty Conduit & MFG | Mount Braddock | PA | 20–99 | ◐ LIKELY ACTIVE |
| SFSpecialty Fabrication and Powder Coating - Oil City | Oil City | PA | 20–99 | ◐ LIKELY ACTIVE |
| SFSpecialty Fabrication LLC | Lakeland | FL | 20–99 | ◐ LIKELY ACTIVE |
| SFSpecialty Fastening Systems, Inc | Prairie Grove | AR | 20–99 | ◐ LIKELY ACTIVE |
| SMSpecialty Machine | Lago Vista | TX | 20–99 | ◐ LIKELY ACTIVE |
| SPSpecialty Products Company - Specialty Place location | Longmont | CO | 20–99 | ◐ LIKELY ACTIVE |
| STSpecialty Tool & Die Company INC | Kokomo | IN | — | ◐ LIKELY ACTIVE |
| SISpecs-tii INC | Mansfield | MA | — | ◐ LIKELY ACTIVE |
| SISpecSys Inc | Granite Falls | MN | 20–99 | ◐ LIKELY ACTIVE |
| SISpecSys Inc Prentice | Prentice | WI | 20–99 | ◐ LIKELY ACTIVE |
| SASpectra Analysis Instruments INC | Marlborough | MA | — | ◐ LIKELY ACTIVE |
| SASpectro Analytical Instruments, INC. | Wilmington | MA | — | ◐ LIKELY ACTIVE |
| SLSpectroglyph, LLC | Kennewick | WA | — | ◐ LIKELY ACTIVE |
Spectrologix, LLC | Knoxville | TN | — | ◐ LIKELY ACTIVE |
| SGSpectron Glass and Electronics INC | Hauppauge | NY | — | ◐ LIKELY ACTIVE |
| SBSpectrum Brands Blacksburg | Blacksburg | VA | 100–499 | ◐ LIKELY ACTIVE |
| SDSpectrum Dynamics INC | Columbus | OH | — | ◐ LIKELY ACTIVE |
| SISpectrumfx, INC. | Tulsa | OK | — | ◐ LIKELY ACTIVE |
| SMSpectrum Manufacturing & Sales, INC | Columbus | OH | — | ◐ LIKELY ACTIVE |
Speed Metal Fabrication INC. | Wilsonville | OR | — | ◐ LIKELY ACTIVE |
| SNSpeed North America | Wooster | OH | 100–499 | ◐ LIKELY ACTIVE |
| SPSpeedrack Products Group Ltd_Walker | Walker | MI | 20–99 | ◐ LIKELY ACTIVE |
| SISpencer Industries Incorporated - Dale Location | Dale | IN | 100–499 | ◐ LIKELY ACTIVE |
| SISpencer Industries Incorporated - Elyria Location | Elyria | OH | 20–99 | ◐ LIKELY ACTIVE |
| SISpencer Industries Incorporated - Hampton Location | Hampton | SC | 20–99 | ◐ LIKELY ACTIVE |
| SISpencer Industries Incorporated - Wapello Location | Wapello | IA | 20–99 | ◐ LIKELY ACTIVE |
| SMSpencer Machine & Tool Company, Inc. | Jeffersonville | IN | 20–99 | ◐ LIKELY ACTIVE |
| SMSpencer Manufacturing CO LLC | Port Huron | MI | — | ◐ LIKELY ACTIVE |
| SMSperanza Machining, INC. | Export | PA | — | ◐ LIKELY ACTIVE |
| SCSpex Certiprep, an Antylia Scientific Company | Metuchen | NJ | 20–99 | ◐ LIKELY ACTIVE |
| SCSpex Certiprep Group, LLC | Metuchen | NJ | — | ◐ LIKELY ACTIVE |
| SFSP Foundry Machine Shop | Coffeyville | KS | 1–19 | ◐ LIKELY ACTIVE |
SPG International | Freeport | IL | 20–99 | ◐ LIKELY ACTIVE |
SPG International, LLC | Aurora | CO | 20–99 | ◐ LIKELY ACTIVE |
| SRSphere Renewables LLC | Fort Lupton | CO | 20–99 | ◐ LIKELY ACTIVE |