| SSanofi | Waltham | MA | Chemical Manufacturing325411 | — | ◇ UNVERIFIED |
| SIScharr Industries INC | Springfield | MA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SASchneider Automation | North Andover | MA | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| SESchneider Electric | Foxboro | MA | Fabricated Metal Product Manufacturing332813 | — | ◇ UNVERIFIED |
| SSSchott Solar INC | Billerica | MA | Computer and Electronic Product Manufacturing334413 | — | ◇ UNVERIFIED |
| SPSchwarz Paper Company | Haverhill | MA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| SMSchweitzer Mauduit Greylock Mill (former) | Lee | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SMSchweitzer Mauduit Niagara Mill (former) | Lee | MA | Paper Manufacturing322110 | — | ◇ UNVERIFIED |
| SCScott Construction Company INC | Haverhill | MA | Textile Mills313230 | — | ◇ UNVERIFIED |
| SBSeahorse Bioscience INC | Chicopee | MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| S1Sears 1163 | Burlington | MA | Machinery Manufacturing333111 | — | ◇ UNVERIFIED |
| SWSea Watch International LTD | New Bedford | MA | Food Manufacturing311710 | — | ◇ UNVERIFIED |
| SPSentinel Products | Hyannis | MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| SCSerco C5isr Northeastern Business Center | Ludlow | MA | Computer and Electronic Product Manufacturing334290 | — | ◇ UNVERIFIED |
| STService Tire Truck Center | Millbury | MA | Plastics and Rubber Products Manufacturing326212 | — | ◇ UNVERIFIED |
| SEServolift Eastern Corporation | Boston | MA | Fabricated Metal Product Manufacturing332116 | — | ◇ UNVERIFIED |
| SISeymours Ice Cream | Boston | MA | Food Manufacturing311520 | — | ◇ UNVERIFIED |
| SCShanklin CORP | Ayer | MA | Plastics and Rubber Products Manufacturing326111 | — | ◇ UNVERIFIED |
| SSSheffield Silver CO. | Norton | MA | Textile Product Mills314911 | — | ◇ UNVERIFIED |
| SPShepard & Parker Incorporated | Fitchburg | MA | Electrical Equipment, Appliance & Component Manufacturing335312 | — | ◇ UNVERIFIED |
| SPSherman Printing Company | Canton | MA | Printing and Related Support Activities323110 | — | ◇ UNVERIFIED |
| SWSherwin Williams 5229 | Lowell | MA | Chemical Manufacturing325510 | — | ◇ UNVERIFIED |
| SPShield Packaging CO INC | Canton | MA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SShire | North Reading | MA | Chemical Manufacturing325414 | — | ◇ UNVERIFIED |
| SPShire Pharmaceuticals | Cambridge | MA | Chemical Manufacturing325412 | — | ◇ UNVERIFIED |
| SESidmar Enterprises INC | Holbrook | MA | Chemical Manufacturing325611 | — | ◇ UNVERIFIED |
| SBSignature Breads INC. | Chelsea | MA | Food Manufacturing311812 | — | ◇ UNVERIFIED |
| SSSika Sarnafil | Cambridge, Town of | MA | Plastics and Rubber Products Manufacturing326113 | — | ◇ UNVERIFIED |
| SISimonds International CORP | Fitchburg | MA | Wood Product Manufacturing321211 | — | ◇ UNVERIFIED |
| STSimplex Time Recorder CO -tyco Safety Products | Westminster | MA | Computer and Electronic Product Manufacturing334290 | — | ◇ UNVERIFIED |
 Sinicon Plastics INC | Dalton | MA | Plastics and Rubber Products Manufacturing326199 | — | ◇ UNVERIFIED |
| SBSjb Bagel Makers Dba Finagle | Auburndale | MA | Food Manufacturing311811 | — | ◇ UNVERIFIED |
| SVSkychefs Vmf | Boston, City of | MA | Food Manufacturing311412 | — | ◇ UNVERIFIED |
| SCSkyline Composite INC | Fall River | MA | Chemical Manufacturing325211 | — | ◇ UNVERIFIED |
| SVSloan Valve Arichell Technologies Div | West Newton | MA | Computer and Electronic Product Manufacturing334412 | — | ◇ UNVERIFIED |
| SMSmart Metals | Lawrence | MA | Fabricated Metal Product Manufacturing332322 | — | ◇ UNVERIFIED |
| SLSm Lorusso & Sons | Walpole | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SMSmtc Manufacturing CORP of Massachusetts | Franklin | MA | Fabricated Metal Product Manufacturing332999 | — | ◇ UNVERIFIED |
| SOSomerset Office Condominium | Boston | MA | Miscellaneous Manufacturing339999 | — | ◇ UNVERIFIED |
| SASousa and Demayo INC | North Attleboro | MA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SCSouth Coast Technical Products | New Bedford, City of | MA | Paper Manufacturing322222 | — | ◇ UNVERIFIED |
| STSouthcoast Technical Products | New Bedford | MA | Paper Manufacturing322220 | — | ◇ UNVERIFIED |
| SCSoutheastern Concrete | Weymouth | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SCSouthern Container | Ayer | MA | Paper Manufacturing322211 | — | ◇ UNVERIFIED |
| SRSouthern Redi Mix CO | Marshfield | MA | Nonmetallic Mineral Product Manufacturing327320 | — | ◇ UNVERIFIED |
| SLSouthwin LTD | Leominster | MA | Chemical Manufacturing325998 | — | ◇ UNVERIFIED |
| SFSpecialty Foundry | Brockton | MA | Primary Metal Manufacturing331511 | — | ◇ UNVERIFIED |
| SMSpecialty Manufacturing | Amesbury | MA | Fabricated Metal Product Manufacturing332312 | — | ◇ UNVERIFIED |
| SPSplash Products INC | Ayer | MA | Chemical Manufacturing325199 | — | ◇ UNVERIFIED |
| SNSprague New Bedford Terminal | New Bedford | MA | Nonmetallic Mineral Product Manufacturing327991 | — | ◇ UNVERIFIED |
