| SBSenorial Brewing Corp | Ponce | PR | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| SBSenorial Brewing Corp | Ponce | PR | Beverage and Tobacco Product Manufacturing312120 | — | ◇ UNVERIFIED |
| SESensormatic Electronics CORP of Pr | Aguadilla | PR | Computer and Electronic Product Manufacturing334290 | — | ◇ UNVERIFIED |
| SLServimetal LLC | Caguas | PR | Fabricated Metal Product Manufacturing332114 | — | ◇ UNVERIFIED |
| SESiemens Energy INC | Penuelas | PR | Machinery Manufacturing333611 | — | ◇ UNVERIFIED |
| SCSignSource Corporation | Las Piedras | PR | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| SWSigns Wrapping + Printing LLC | Caguas | PR | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| SWSigns Wrapping + Printing LLC | Caguas | PR | Miscellaneous Manufacturing339950 | — | ◇ UNVERIFIED |
| SLSilver Lion Studio LLC | Humacao | PR | Printing and Related Support Activities323111 | — | ◇ UNVERIFIED |
| SESing Engineering LLC | Caguas | PR | Electrical Equipment, Appliance & Component Manufacturing335110 | — | ◇ UNVERIFIED |
| SHSJT Holding Corp. | Bayamon | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| SMSnc Manufacturing LLC | Camuy | PR | Textile Product Mills314911 | — | ◇ UNVERIFIED |
| STSnc Technical Services | Orocovis | PR | Textile Product Mills314911 | — | ◇ UNVERIFIED |
| SNS N C Technical Services,llc | Orocovis | PR | Apparel Manufacturing315211 | — | ◇ UNVERIFIED |
| STSnc Technical Services LLC | Camuy | PR | Textile Product Mills314911 | — | ◇ UNVERIFIED |
| SCSoft & Creamy | Hato Rey | PR | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| SPSoftex Products INC | Morovis | PR | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| SPSoftex Products INC Pr | Morovis | PR | Paper Manufacturing322291 | — | ◇ UNVERIFIED |
| SHSolo Holding LLC | Isabela | PR | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SRStar Ready Mix INC | Cidra | PR | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
 Steel Services Supplies | Toa Baja | PR | Fabricated Metal Product Manufacturing332323 | — | ◇ UNVERIFIED |
| SSStephanie S. Santana Cortez | Fajardo | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SISteri-tech , INC. | Salinas | PR | Miscellaneous Manufacturing339113 | — | ◇ UNVERIFIED |
| SJSt Jude Medical Puerto Rico LLC | Arecibo | PR | Computer and Electronic Product Manufacturing334510 | — | ◇ UNVERIFIED |
| SJSt Jude Medical Puerto Rico LLC | Arecibo | PR | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| SPStryker Puerto Rico Limited | Arroyo | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| SPStryker Puerto Rico LLC - Humacao | Humacao | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| SFSuadel Food Products Inc | Bayamon | PR | Food Manufacturing311919 | — | ◇ UNVERIFIED |
| SCSucesion Carrasquillo Ferre | Gurabo | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SNSucesion Nelson Lugo Rodriguez | Lajas | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SCSuiza Caribe LLC | Aguadilla | PR | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| SDSuiza Dairy Corporation | Rio Piedras | PR | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| SDSuiza Dairy Corporation Aguadilla | Aguadilla | PR | Food Manufacturing311511 | — | ◇ UNVERIFIED |
| SASultana Aluminum INC | Bayamon | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| SSSultana Screens & Aluminum Sales INC | Mayaguez | PR | Fabricated Metal Product Manufacturing332321 | — | ◇ UNVERIFIED |
| SBSun Blinds INC. | Hato Rey | PR | Textile Product Mills314999 | — | ◇ UNVERIFIED |
| SBSun Boricua Pa'l Mundo INC | Camuy | PR | Food Manufacturing311999 | — | ◇ UNVERIFIED |
| SASuper Asphalt Hatillo Plant | Hatillo | PR | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| SMSuper Mix Concrete INC. | San Sebastian | PR | Machinery Manufacturing333120 | — | ◇ UNVERIFIED |
| STSupernatural Tire Centers INC | Carolina | PR | Plastics and Rubber Products Manufacturing326211 | — | ◇ UNVERIFIED |
 Surgical Specialties Puerto Rico INC Dba Angiotech | Aguadilla | PR | Miscellaneous Manufacturing339112 | — | ◇ UNVERIFIED |
| SSSweet Stop INC | Naranjito | PR | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SISynerlution INC. | Lajas | PR | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| TMTabaro's Metal Works | Bayamon | PR | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| TPTallaboa Puerto Rico LLC | Penuelas | PR | Petroleum and Coal Products Manufacturing324121 | — | ◇ UNVERIFIED |
| TTTallaboa Tank and Fabricators, INC | Penuelas | PR | Fabricated Metal Product Manufacturing332420 | — | ◇ UNVERIFIED |
| TTTallaboa Tank & Fabricadores INC | Penuelas | PR | Fabricated Metal Product Manufacturing332420 | — | ◇ UNVERIFIED |
| TPTapi Puerto Rico INC | Humacao | PR | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| TPTapi Puerto Rico INC | Guayama | PR | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| TSTeardrop Store LLC | Guaynabo | PR | Miscellaneous Manufacturing339910 | — | ◇ UNVERIFIED |
