Sorted by name. Group parents are marked.
| SPC Opps Fund Holdings I-B, L.P. lapsed | WILMINGTON |
| SPC Opps Fund Holdings II, L.P. lapsed | WILMINGTON |
| SPC Opps Fund Holdings II-B, L.P. lapsed | WILMINGTON |
| SPC Opps Fund II Holdings NE, L.P. lapsed | Wilmington |
| SPC Opps Overland Point, L.P. lapsed | WILMINGTON |
| SPC Oyster Point, L.P. lapsed | WILMINGTON |
| SPC Pacific Point A, L.P. lapsed | WILMINGTON |
| SPC Pacific Point II-A, L.P. lapsed | WILMINGTON |
| SPC PARTNERS VI, L.P. | WILMINGTON |
| SPCOMM1 LLC lapsed | COLUMBUS |
| SPE 1 2005 MANAGER INC. lapsed | WILMINGTON |
| SPECIAL SITUATIONS INVESTING GROUP II, LLC | WILMINGTON |
| SPECIALIZED BICYCLE COMPONENTS HOLDING COMPANY, INC. lapsed | WILMINGTON |
| Specialized Bicycle Components Holding Company, Inc. group parent lapsed | LOS ANGELES |
| SPECIALIZED LENDING, LLC | WILMINGTON |
| SPECIALTY COMPONENT ENTERPRISES, INC. | WILMINGTON |
| SPECIALTY INSURANCE SERVICES CORPORATION lapsed | AMELIA |
| SPECIALTY LENDING COMPANY LLC group parent | WILMINGTON |
| SPECTRA ENERGY CAPITAL, LLC | WILMINGTON |
| SPECTRA ENERGY PARTNERS, LP | WILMINGTON |
| SPECTRA HOLDING, LLC group parent | WILMINGTON |
| Spectra Logic Corporation group parent lapsed | Boulder |
| SPECTRA MARKETS, LLC | WILMINGTON |
| SPECTRAXE, INC. | WILMINGTON |
| SPECTRON ENERGY INC. | Wilmington |
| SPECTRUM ASSET MANAGEMENT, INC. | HARTFORD |
| SPECTRUM BRANDS HOLDINGS, INC. group parent | WILMINGTON |
| SPECTRUM BRANDS, INC. | WILMINGTON |
| SPECTRUM GLOBAL PAYMENT SOLUTIONS, INC. lapsed | GLENDALE |
| SPEEDCAST HOLDINGS III LLC | WILMINGTON |
| Speedcast US Holdco LLC | WILMINGTON |
| SPENCEOLA MAIN STREET CENTER LLC lapsed | BEL AIR |
| SPENCER ROW LIMITED PARTNERSHIP | CHELSEA |
| SPEND LIFE WISELY COMPANY, INC. | DURANT |
| SPENDBASE INC. | LEWES |
| SpendHound, LLC | FELTON |
| SPHERA HEALTHCARE US INC. | WILMINGTON |
| SPI GLOBAL US INC. | WILMINGTON |
| SPI INVESTMENTS, LLC | WILMINGTON |
| Spider Management Company, LLC | RICHMOND |
| SPIDERROCK ADVISORS, LLC | WILMINGTON |
| SPIN HOLDCO INC. lapsed | WILMINGTON |
| Spire Alabama Inc. | WETUMPKA |
| Spire Gulf Inc. | WETUMPKA |
| Spire Inc. group parent | SPRINGFIELD |
| Spire Midstream LLC | SPRINGFIELD |
| Spire Mississippi Inc. | Oxford |
| Spire Missouri Inc. | SPRINGFIELD |
| SPIRE MOGAS PIPELINE LLC | NEWARK |
| Spire STL Pipeline LLC lapsed | SPRINGFIELD |
| SPIRE STORAGE SALT PLAINS LLC lapsed | NEWARK |
| SPIRE STORAGE WEST LLC lapsed | NEWARK |
| SPL 1, INC. | NEW YORK |
| SPLITIT TREASURY USA LLC lapsed | WILMINGTON |
| SPLUNK LLC | WILMINGTON |
| SPM III, L.L.C. lapsed | WILMINGTON |
| SPORT OBERMEYER LTD. lapsed | Aspen |
| SPORTBLX ASSET MANAGEMENT PBLLC lapsed | DOVER |
| SPORTEX APPAREL, LLC lapsed | TEMPE |
| SPORTEX SAFETY, LLC lapsed | SCOTTSDALE |
| SPOTIFY USA INC. | WILMINGTON |
| SPOTX, INC. lapsed | WILMINGTON |
| SPOWER BEACON SOLAR FINCO, LLC | WILMINGTON |
| SPOWER FINANCE 1, LLC | WILMINGTON |
| SPOWER FINANCE 2, LLC | WILMINGTON |
| SPOWER FINCO 1 LLC | WILMINGTON |
| SPOWER FINCO 2 LLC | WILMINGTON |
| SPOWER FINCO 3 LLC | WILMINGTON |
| SPOWER FINCO 4 LLC | WILMINGTON |
| SPOWER FINCO 5 LLC | WILMINGTON |
| SPOWER FINCO 6 LLC | WILMINGTON |
| sPower MIS 2 Finance, LLC | WILMINGTON |
| SPOWER, LLC group parent | WILMINGTON |
| SPP FUND II, LLC | WILMINGTON |
| SPP FUND II-B, LLC | WILMINGTON |
| SPRABERRY INVESTMENTS INC. lapsed | WILMINGTON |
| SPRAGUE OPERATING RESOURCES LLC | WILMINGTON |
| SPREF WH III LLC | WILMINGTON |
| SPRIGGS DISTRIBUTING CO., INC. - WEST DIVISION lapsed | HUNTINGTON |
| SPRING CREEK CAPITAL, LLC | WILMINGTON |
| SPRING ENERGY RRH, LLC lapsed | WILMINGTON |
| SPRING GROVE SOLAR II, LLC | DOVER |
| SPRING VALLEY WIND LLC | CARSON CITY |
| SPRINGBOK INTERMEDIATE INC. lapsed | WILMINGTON |
| SPRINGFIELD PETROLEUM REALTY, LLC | WILMINGTON |
| SPRINGFIELD VILLAGE SENIOR RESIDENCES, L.P. | Montclair |
| SPRINGPOINT AT CRESTWOOD, INC. lapsed | Manchester Township |
| SPRINGPOINT AT DENVILLE, INC. lapsed | Denville |
| SPRINGPOINT AT HALF ACRE ROAD, INC. | Wall Township |
| SPRINGPOINT AT MANALAPAN, INC. | WALL TOWNSHIP |
| SPRINGPOINT AT MEADOW LAKES, INC. lapsed | Hightstown |
| SPRINGPOINT AT MONROE VILLAGE, INC. lapsed | Monroe Township |
| SPRINGPOINT AT MONTGOMERY, INC. lapsed | Skillman |
| SPRINGPOINT AT THE ATRIUM, INC. lapsed | Red Bank |
| SPRINGPOINT SENIOR LIVING, INC. group parent lapsed | Wall Township |
| Springs Window Fashions, LLC lapsed | Wilmington |
| SPRINGWOOD LANDING RETIREMENT RESIDENCE PROPCO, LLC | WILMINGTON |
| SPRINT CAPITAL CORPORATION lapsed | WILMINGTON |
| SPRINT COMMUNICATIONS LLC lapsed | Topeka |
| SPRINT SAND AND CLAY, LLC lapsed | HOUSTON |
| SPRINT/UNITED MANAGEMENT COMPANY lapsed | TOPEKA |
| Sprinto Inc | San Francisco |
| SPROTT ASSET MANAGEMENT USA INC. | CARLSBAD |
| SPROTT GLOBAL RESOURCE INVESTMENTS, LTD. A CALIFORNIA LIMITED PARTNERSHIP | CARLSBAD |
| SPROTT PRIVATE RESOURCE LENDING (M), LP | DOVER |
| Sprott Privet Fund LLC lapsed | WILMINGTON |
| Spruce Summit Resiliency LLC | Wilmington |
| SPRUGOS INVESTMENTS II, L.L.C. | WILMINGTON |
| SPRUGOS INVESTMENTS III, L.L.C. | WILMINGTON |
| SPRUGOS INVESTMENTS IX, L.L.C. | WILMINGTON |
| SPRUGOS INVESTMENTS VII, L.L.C. | WILMINGTON |
| SPRUGOS INVESTMENTS VIII, L.L.C. | WILMINGTON |
| SPRUGOS INVESTMENTS XI, L.L.C. | WILMINGTON |
| SPS COMPANIES, INC. group parent | TOPEKA |
| SPT COMMODITIES LLC lapsed | WILMINGTON |
| SPT FDS Troy JV, LLC lapsed | Wilmington |
| SPT HD HOLDINGS, LLC lapsed | WILMINGTON |
| SPT SK Holdings, LLC lapsed | WILMINGTON |
| SPT WAH WALDEN PARK LLC | WILMINGTON |
| SPT WAH Waterford LLC lapsed | WILMINGTON |
| SPT WAH WAVERLY LLC | WILMINGTON |
| SPT WAH WEDGEWOOD LLC | WILMINGTON |
| SPT WAH WELLESLEY LLC lapsed | WILMINGTON |
| SPT WAH WELLINGTON LLC lapsed | WILMINGTON |
| SPT WAH Wentworth I LLC lapsed | WILMINGTON |
| SPT WAH WENTWORTH II LLC | WILMINGTON |
| SPT WAH WESTBROOK LLC | WILMINGTON |
| SPT WAH Westchase LLC lapsed | WILMINGTON |
| SPT WAH Westchester LLC | WILMINGTON |
| SPT WAH WESTMINSTER LLC lapsed | WILMINGTON |
| SPT WAH WESTON OAKS LLC | WILMINGTON |
| SPT WAH Westwood LLC lapsed | WILMINGTON |
| SPT WAH Wexford LLC lapsed | WILMINGTON |
| SPT WAH Whispering Pines LLC lapsed | WILMINGTON |
| SPT WAH Whispering Woods LLC lapsed | WILMINGTON |
| SPT WAH WILLOW LAKE LLC lapsed | WILMINGTON |
| SPT WAH Wilmington LLC lapsed | WILMINGTON |
| SPT WAH Windchase LLC lapsed | WILMINGTON |
| SPT WAH Windermere I LLC lapsed | WILMINGTON |
| SPT WAH WINDERMERE II LLC | WILMINGTON |
| SPT WAH Windsong I LLC lapsed | WILMINGTON |
| SPT WAH Windsong II LLC lapsed | WILMINGTON |
| SPT WAH WINDSOR PARK LLC lapsed | WILMINGTON |
| SPT WAH WOODBRIDGE LLC lapsed | WILMINGTON |
| SPT WAH WOODCREST LLC lapsed | WILMINGTON |
| SPT WAH Woodhill LLC lapsed | WILMINGTON |
| SPT WAH Woodridge LLC lapsed | WILMINGTON |
| SPT WAH Worthington LLC lapsed | WILMINGTON |
| SPT WAH WYNDHAM PLACE LLC lapsed | WILMINGTON |
| SPT WAH Wyngate LLC lapsed | WILMINGTON |
| SPTIF SECURITIES HOLDINGS III, LLC | WILMINGTON |
| SPTIF SECURITIES HOLDINGS IV, LLC | WILMINGTON |
| SPVANA II, LLC lapsed | Wilmington |
| SPVANA IV, LLC lapsed | Wilmington |
| SPX FLOW, INC. group parent | WILMINGTON |
| SQM ABS TRUST II | WILMINGTON |
| SQUADRA TEXAS LLC lapsed | AUSTIN |
| SR Acquisition I, LLC lapsed | Wilmington |
| SR CORPORATE SOLUTIONS AMERICA HOLDING CORPORATION | Wilmington |
| SR LEASE CO, LLC | WILMINGTON |
| SR SUNBELT HOMES GROUP 2, L.L.C. | Wilmington |
| SRAM PACK I, L.L.C. | WILMINGTON |
| SRC Facilities LLC lapsed | Wilmington |
| SRC O.P. LLC lapsed | DOVER |
| SRC REAL ESTATE (TX), LLC lapsed | Wilmington |
| SRC, INC. | NORTH SYRACUSE |
| SRE ESS COMPANY 1, LLC lapsed | DOVER |
| SRE ESS HOLDING COMPANY, LLC lapsed | DOVER |
| SRE HAWKEYE, LLC lapsed | WILMINGTON |
| SREDS SK MORTGAGE FUNDING SUB-2, LLC | WILMINGTON |
| SREIT 10990 LEAR, L.L.C. | Wilmington |
| SREIT 1350 W VAN BUREN STREET, L.L.C. | WILMINGTON |
| SREIT 1441 South Lindsay Road, L.L.C. | Wilmington |
| SREIT 5140 COPPER RIDGE DRIVE, L.L.C. | WILMINGTON |
| SREIT 633 CTC BOULEVARD, L.L.C. | WILMINGTON |
| SREIT 7575 TOWN CENTER, L.L.C. | Wilmington |
| SREIT AFTON RIDGE, LLC | WILMINGTON |
| SREIT ALTA MILL APARTMENTS, L.L.C. | WILMINGTON |
| SREIT ASHMORE BRIDGE ESTATES APARTMENTS, L.L.C. | WILMINGTON |
| SREIT ASTER EAST, L.L.C. | WILMINGTON |
| SREIT ASTER NORTH, L.L.C. | WILMINGTON |
| SREIT ASTER SOUTH, L.L.C. | WILMINGTON |
| SREIT ASTER WEST, L.L.C. | WILMINGTON |
| SREIT AUDUBON PARK APARTMENTS, L.L.C. | WILMINGTON |
| SREIT AZALEA MULTIFAMILY HOLDINGS, L.L.C. | WILMINGTON |
| SREIT Barlow, L.L.C. | Wilmington |
| SREIT BELLA VISTA APARTMENTS, L.L.C. | WILMINGTON |
| SREIT BOTANICA TOWN CENTER, L.L.C. | WILMINGTON |
| SREIT BRADFORD PLACE APARTMENTS, L.L.C. | WILMINGTON |
| SREIT BRANDEMERE, L.P. | WILMINGTON |
| SREIT BROOK VALLEY APARTMENTS, L.L.C. | WILMINGTON |
| SREIT BROOKMONT, L.L.C. | WILMINGTON |
| SREIT BROOKWOOD FOREST, L.L.C. | WILMINGTON |
| SREIT CAMBRIDGE COVE, L.L.C. | WILMINGTON |
| SREIT CAPITAL CREST, L.L.C. | Wilmington |
| SREIT CASCADIA POINTE, L.L.C. | WILMINGTON |
| SREIT CASTLE HILLS, L.L.C. | WILMINGTON |
| SREIT CEDAR FOREST, L.L.C. | WILMINGTON |
| SREIT CENTRE COURT, L.L.C. | WILMINGTON |
| SREIT CHARLESTON PLACE, L.L.C. | WILMINGTON |