| SJSix Jewels | Fresno | CA | Food Manufacturing311423 | — | ◇ UNVERIFIED |
| SRSkees Recycling | Fresno | CA | Primary Metal Manufacturing331314 | — | ◇ UNVERIFIED |
| SBSkylark Bioscience | Fresno | CA | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| SPSlush Puppie Products | Fresno | CA | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SWSoex West Textile Recycling USA LLC | Fresno | CA | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| SDSparkletts Drinking Water CORP | Fresno | CA | Beverage and Tobacco Product Manufacturing312112 | — | ◇ UNVERIFIED |
| SWSportsmobile West, INC. | Fresno | CA | Transportation Equipment Manufacturing336211 | — | ◇ UNVERIFIED |
| SFSpray Force International INC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SKSpray King INC | Fresno | CA | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| SKSpray King Mfg INC | Fresno | CA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| SASSS Akal Assets LLC | Fresno | CA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| STStandard Truck & Trailer Sales | Fresno | CA | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| SNStewart & Nuss | Fresno | CA | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SSStorage Systems, INC | Fresno | CA | Wood Product Manufacturing321999 | — | ◇ UNVERIFIED |
 Stratas Foods, LLC | Fresno | CA | Food Manufacturing311223 | — | ◇ UNVERIFIED |
| SPSturdy Products | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SSSturdy Safe | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SBSunnyland Bulgur Wheat, INC. | Fresno | CA | Food Manufacturing311211 | — | ◇ UNVERIFIED |
| SCSunnyside Cookies LLC | Fresno | CA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
 Sunrise Medical (us) LLC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| SWSun West Farms INC | Fresno | CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| SDSuperior Door & Building Materials, INC | Fresno | CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| SFSustainable Farm Supply INC | Fresno | CA | Chemical Manufacturing325314 | — | ◇ UNVERIFIED |
| SSuzie's | Fresno | CA | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| SHSwisher Hygiene | Fresno | CA | Chemical Manufacturing325611 | — | ◇ UNVERIFIED |
| TCTank Construction & Engineering INC | Fresno | CA | Fabricated Metal Product Manufacturing332410 | — | ◇ UNVERIFIED |
| TCTarver Coatings INC | Fresno | CA | Fabricated Metal Product Manufacturing332812 | — | ◇ UNVERIFIED |
| THTenias Harvester USA CORP | Fresno | CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| TGT G Schmeiser Company INC | Fresno | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| TAThe Advance Group, Inc. | Fresno | CA | Paper Manufacturing322120 | — | ◇ UNVERIFIED |
| TCThe Cabinetmaker | Fresno | CA | Furniture and Related Product Manufacturing337110 | — | ◇ UNVERIFIED |
| THThe Helm Building | Fresno | CA | Textile Mills313310 | — | ◇ UNVERIFIED |
| TMThe Mowers Edge INC | Fresno | CA | Machinery Manufacturing333112 | — | ◇ UNVERIFIED |
| TWThe Wine Group LLC | Fresno | CA | Beverage and Tobacco Product Manufacturing312130 | — | ◇ UNVERIFIED |
| TPThomas P. Emerzian and Gail A. Emerzian, husband and wife as community property | Fresno | CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| TEThyssenkrupp Elevator Corporation | Fresno | CA | Machinery Manufacturing333921 | — | ◇ UNVERIFIED |
| TEThyssenkrupp Elevator Corporation | Fresno | CA | Machinery Manufacturing333922 | — | ◇ UNVERIFIED |
| TCTkv Containers INC | Fresno | CA | Plastics and Rubber Products Manufacturing326112 | — | ◇ UNVERIFIED |
| TETMR Executive Interiors, Inc. | Fresno | CA | Furniture and Related Product Manufacturing337212 | — | ◇ UNVERIFIED |
| TETMR Executive Interiors, Inc. | Fresno | CA | Furniture and Related Product Manufacturing337212 | — | ◇ UNVERIFIED |
| TWT-oak Whiskey | Fresno | CA | Beverage and Tobacco Product Manufacturing312140 | — | ◇ UNVERIFIED |
| TTodco | Fresno | CA | Wood Product Manufacturing321911 | — | ◇ UNVERIFIED |
| TDTodco Division Overhead Door Corporation | Fresno | CA | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| TJTodd Joseph Stevens, Individual AND THE TODD JOSEPH STEVENS LIVING TRUST, DATED MAY 15, 2023 as tenants in common | Fresno | CA | Textile Product Mills314994 | — | ◇ UNVERIFIED |
| TTTona Truck Trailer Repair INC | Fresno | CA | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| TITrail-gear INC | Fresno | CA | Transportation Equipment Manufacturing336390 | — | ◇ UNVERIFIED |
| TSTri-state Staffing | Fresno | CA | Fabricated Metal Product Manufacturing332111 | — | ◇ UNVERIFIED |
| TTTru Trailer INC | Fresno | CA | Machinery Manufacturing333924 | — | ◇ UNVERIFIED |
| TSTurf Star INC | Fresno | CA | Machinery Manufacturing333112 | — | ◇ UNVERIFIED |
| TMTurner Mfg. CO. INC. | Fresno | CA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
