Sorted by name. Group parents are marked.
| SHAY CAPITAL HOLDINGS LLC | WILMINGTON |
| SHAY CAPITAL LLC | WILMINGTON |
| SHC COLUMBUS DRIVE, LLC lapsed | Wilmington |
| SHC HALF MOON BAY, LLC lapsed | Wilmington |
| SHC LAGUNA NIGUEL I, LLC lapsed | Wilmington |
| SHC WASHINGTON, L.L.C. lapsed | Wilmington |
| SHEFFIELD ASSET MANAGEMENT, L.L.C. | WILMINGTON |
| SHEFFIELD INVESTMENTS L.P. lapsed | DOVER |
| Sheffines Capital Holding LLC | Henderson |
| Sheffines Varieties LLC | Henderson |
| Shekel Hakodesh lapsed | Spring Valley |
| SHELAY, INC. | LITTLE ROCK |
| Shelby 2021 Holdings Corp. lapsed | DOVER |
| SHELBY COUNTY ENERGY CENTER, LLC | WILMINGTON |
| SHELL CHEMICAL LP | WILMINGTON |
| SHELL ENERGY NORTH AMERICA (US), L.P. | WILMINGTON |
| SHELL NA LNG LLC | WILMINGTON |
| SHELL OFFSHORE INC. | WILMINGTON |
| SHELL TRADING (US) COMPANY | WILMINGTON |
| SHELL TRADING RISK MANAGEMENT, LLC | WILMINGTON |
| SHELL TREASURY CENTER (WEST) INC. | WILMINGTON |
| SHELL USA, INC. | WILMINGTON |
| SHELL VENTURES LLC | WILMINGTON |
| SHELL WINDENERGY INC. lapsed | Wilmington |
| Shellys World, LLC | Winston Salem |
| SHELTER LIFE INSURANCE COMPANY | JEFFERSON CITY |
| SHELTER MUTUAL INSURANCE COMPANY group parent | JEFFERSON CITY |
| SHELTER REINSURANCE COMPANY | JEFFERSON CITY |
| SHELTERPOINT GROUP, INC. | NEW YORK |
| ShelterPoint Insurance Company | TALLAHASSEE |
| ShelterPoint Life Insurance Company | Garden City |
| Shen Valley, L.L.C. group parent | HARRISONBURG |
| Shenandoah Telecommunications Company lapsed | Suffolk |
| SHENTEL BROADBAND OPERATIONS LLC | WILMINGTON |
| Shepard Greene Limited Partnership | Charlotte |
| SHEPARD INVESTMENT GROUP, LLC group parent | EUGENE |
| SHEPHERD HARDWARE PRODUCTS LLC | DOVER |
| SHEPHERD OF THE VALLEY LUTHERAN RETIREMENT SERVICES, INC. | AUSTINTOWN |
| SHEPHERD'S FOUNDATION | AUSTINTOWN |
| Shepherd's Path Senior Housing, Inc. | Roseville |
| SHEPHERDS FLAT WIND, LLC | Wilmington |
| SHERBINO I WIND FARM LLC lapsed | WILMINGTON |
| SHF, INC. lapsed | WILMINGTON |
| SHI INTERNATIONAL CORP. | WEST TRENTON |
| Shibuya Funding, LLC lapsed | WILMINGTON |
| SHIELD GP, L.P. group parent lapsed | WILMINGTON |
| Shift Markets Group Inc. group parent | DOVER |
| SHIFTING SANDS SOLAR, LLC | RICHMOND |
| Shikhara Investment Management LP | Wilmington |
| SHILOH WIND PROJECT 2, LLC | WILMINGTON |
| Shimizu USA Holdings, Inc. lapsed | Wilmington Delaware |
| Shinhan Bank America | New York |
| Shipley Choice, LLC | HANOVER |
| SHIPLEY FUELS MARKETING, LLC | Hanover |
| Shipley Group, L.P. group parent lapsed | York |
| ShipXpress LLC lapsed | Wilmington |
| SHIRE DEVELOPMENT LLC lapsed | WILMINGTON |
| SHIRE HUMAN GENETIC THERAPIES, INC. lapsed | WILMINGTON |
| SHIRE LLC lapsed | FRANKFORT |
| SHIRE ORPHAN THERAPIES LLC lapsed | WILMINGTON |
| SHIRE PHARMACEUTICALS LLC lapsed | WILMINGTON |
| SHIRE US INC. group parent lapsed | West Trenton |
| SHIRE US MANUFACTURING INC. lapsed | LUTHERVILLE TIMONIUM |
| SHIZUOKA GAS AMERICA CO. | Wilmington, New Castle Delaware |
| SHOCKWAVE MEDICAL, INC. | WILMINGTON |
| SHOE SHOP LIMITED PARTNERSHIP | BOSTON |
| SHOPS AT BOCA I, LLC lapsed | BOCA RATON |
| SHORE RD ESS LLC | Wilmington |
| SHORECLIFF ASSET MANAGEMENT COMPANY LLC | DOVER |
| SHORECLIFF HOLDINGS LLC | DOVER |
| SHORECLIFF POINT LLC group parent | DOVER |
| SHORT HILLS MANAGEMENT COMPANY lapsed | Short Hills |
| SHOVEL WORKS ONE LLC | BOSTON |
| SHR Essex House, LLC lapsed | Wilmington |
| SHR FPH, LLC lapsed | Wilmington |
| SHR FSST LLC lapsed | Wilmington |
| SHR PALO ALTO, LLC lapsed | Wilmington |
| SHR ST. FRANCIS, L.L.C. | WILMINGTON |
| SHREE VINAYAK, LLC lapsed | Stockbridge |
| SHTARKER CORP. lapsed | FARMINGVILLE |
| SI GROUP, INC. lapsed | NEW YORK |
| SI HOLDINGS, INC. | WILMINGTON |
| SIA Securities Corp. | Minneapolis |
| SIBELCO NORTH AMERICA, INC. lapsed | WILMINGTON |
| SICILY ISLAND SOLAR, LLC | DOVER |
| SICKLERVILLE SHOPRITE, INC. lapsed | Sicklerville |
| SICULUS LLC | WILMINGTON |
| SIDECAT LLC | WILMINGTON |
| Sidney P Osborn One MM, LLC lapsed | Phoenix |
| SIDNEY P OSBORN ONE, LLC lapsed | Phoenix |
| Sidney P Osborn Two MM, LLC lapsed | PHOENIX |
| Sidney P Osborn Two, LLC lapsed | PHOENIX |
| Siegfried USA Holding, Inc. | Wilmington |
| Siegfried USA, LLC | Wilmington |
| SIEMAG TECBERG INC. lapsed | WILMINGTON |
| SIEMENS ADVANTA SOLUTIONS CORP. lapsed | WILMINGTON |
| SIEMENS CAPITAL COMPANY LLC | WILMINGTON |
| SIEMENS CORPORATION | WILMINGTON |
| SIEMENS CREDIT WAREHOUSE, INC. lapsed | WILMINGTON |
| SIEMENS ELECTRICAL, LLC lapsed | WILMINGTON |
| Siemens Energy Demag Delaval Turbomachinery, Inc. | Wilmington |
| Siemens Energy Generation Services Company | Wilmington |
| Siemens Energy Service Company, Ltd. | WILMINGTON |
| Siemens Energy Staffing, Inc. | Wilmington |
| Siemens Energy, Inc. | Wilmington |
| SIEMENS FINANCIAL SERVICES, INC. | WILMINGTON |
| SIEMENS FINANCIAL, INC. | WILMINGTON |
| SIEMENS GOVERNMENT TECHNOLOGIES, INC. | WILMINGTON |
| SIEMENS HEALTHCARE DIAGNOSTICS INC. | Los Angeles |
| SIEMENS HEALTHINEERS CANCER CARE AFRICA, INC. | Wilmington |
| SIEMENS HEALTHINEERS CANCER CARE BIOSYNERGY, INC. | Delaware |
| SIEMENS HEALTHINEERS CANCER CARE INTERNATIONAL, INC. | WILMINGTON |
| SIEMENS HEALTHINEERS CANCER CARE LATIN AMERICA LTD | WILMINGTON |
| SIEMENS HEALTHINEERS ENDOVASCULAR ROBOTICS, INC. | WILMINGTON |
| SIEMENS INDUSTRY SOFTWARE INC. | WILMINGTON |
| SIEMENS INDUSTRY, INC. | WILMINGTON |
| Siemens Logistics LLC | WILMINGTON |
| SIEMENS MEDICAL SOLUTIONS USA, INC. | WILMINGTON |
| SIEMENS MOBILITY, INC. | WILMINGTON |
| SIEMENS MOLECULAR IMAGING, INC. lapsed | WILMINGTON |
| SIEMENS PUBLIC, INC. | WILMINGTON |
| SIEMPELKAMP LIMITED PARTNERSHIP lapsed | Marietta |
| SIENA APARTMENTS AL LP | WILMINGTON |
| SIENVIRONMENTAL, LLC lapsed | DALLAS |
| Siepe Services, LLC | NEWARK |
| SIEPE, LLC | NEWARK |
| SIERENTZ PROPRIETARY TRADING LP | WILMINGTON |
| SIERRA DIABLO ENERGY STORAGE LLC | Wilmington |
| Sierra Energy Holdings, LLC group parent lapsed | WILMINGTON |
| SIERRA ENERGY INTERMEDIATE, LLC | WILMINGTON |
| SIERRA ENERGY ROYALTIES, LLC lapsed | WILMINGTON |
| Sierra Health and Life Insurance Company, Inc. lapsed | Carson City |
| SIERRA TIMESHARE 2020-1 RECEIVABLES FUNDING LLC lapsed | WILMINGTON |
| SIERRA TIMESHARE CONDUIT RECEIVABLES FUNDING II, LLC | WILMINGTON |
| SIG COMBIBLOC US ACQUISITION II INC. | WILMINGTON |
| SIG SAUER INC. lapsed | DOVER |
| SIG SAUER US HOLDING LP lapsed | DOVER |
| Sigma-Aldrich Co. LLC lapsed | Wilmington |
| Sigma-Aldrich Corporation lapsed | Wilmington |
| Sigmon Catawba Farm, LLC | Durham |
| SIGNAL BRIGHT LLC | Menlo Park |
| SIGNAL HILL GENERATING LLC | WILMINGTON |
| Signature 1505 LL, LLC | WILMINGTON |
| SIGNATURE AVIATION US HOLDINGS, INC. | WILMINGTON |
| SIGNATURE BANCORP, INC. | TOLEDO |
| SIGNATURE BANCORPORATION, INC. | CHICAGO |
| Signature Bank | Rosemont |
| SIGNATURE BANK, NATIONAL ASSOCIATION | TOLEDO |
| SIGNATURE DEVELOPMENT GROUP, LLC lapsed | LISBON |
| SIGNODE INDUSTRIAL GROUP US INC. lapsed | WILMINGTON |
| SIGUE CORPORATION group parent lapsed | DOVER |
| SIH DEBT OPPORTUNITIES FUND II, L.P. lapsed | WILMINGTON |
| SII INVESTMENTS, INC. lapsed | APPLETON |
| SILA OPERATING PARTNERSHIP, LP group parent | WILMINGTON |
| SILA REALTY OPERATING PARTNERSHIP, LP | WILMINGTON |
| SILA REALTY TRUST, INC. group parent | BALTIMORE |
| SILGAN HOLDINGS INC. group parent | WILMINGTON |
| SILICON LABORATORIES INC. group parent | WILMINGTON |
| SILSBEE OAKLEAF ESTATES, LP | HOUSTON |
| SILVER ARROW LEASE FACILITY TRUST | WILMINGTON |
| SILVER BANDS 4 (US) CORP. | WILMINGTON |
| SILVER BANDS IH2 LLC | WILMINGTON |
| SILVER CREEK PERMIAN OPERATING COMPANY, LLC lapsed | DOVER |
| SILVER CREEK PERMIAN, LLC lapsed | DOVER |
| SILVER LAKE GROUP, L.L.C. group parent | WILMINGTON |
| SILVER MEADOW PROPERTIES, LLC lapsed | LAS VEGAS |
| SILVER OAK CASUALTY, INC. | Omaha |
| SILVER QUEEN FINANCIAL SERVICES, INC. | Littleton |
| Silver Spring Associates, L.P. lapsed | New York |
| Silver Spring Fitness LLC | Baltimore |
| Silver Star Ready Mix, LLC lapsed | Wilmington |
| SILVER SULLIVAN LLC lapsed | WILMINGTON |
| SILVER SULLIVAN MEZZ 1 LLC lapsed | WILMINGTON |
| SILVERBOW RESOURCES OPERATING, LLC lapsed | AUSTIN |
| SILVERBOW RESOURCES, INC. lapsed | WILMINGTON |
| SILVERSCRIPT INSURANCE COMPANY | FRANKLIN |
| Silversmith Management GP, LLC | WILMINGTON |
| Silversmith Management, L.P. | Wilmington |
| Silvio Properties South LLC | Raleigh |
| SILVIO PROPERTIES, L.L.C. group parent | DEARBORN |
| SimCorp Coric Inc. | Boston |
| SimCorp USA Inc. | New York |
| Simmons Bank | Pine Bluff |
| Simmons First Investments, Inc. | Las Vegas |
| SIMMONS FIRST NATIONAL CORPORATION group parent | PINE BLUFF |
| SIMMONS FOODS, INC. lapsed | LITTLE ROCK |
| Simmons Pet Food, Inc. lapsed | Siloam Springs |
| SIMON GROUP LLC lapsed | WILMINGTON |
| SIMON PROPERTY GROUP, INC. group parent | Indianapolis |
| SIMPLE FINANCE TECHNOLOGY CORP lapsed | WILMINGTON |
| SIMPLIFI MORTGAGE PARTNERS, LLC | Las Vegas |
| SIMPLIFI MORTGAGE, LLC lapsed | LAS VEGAS |
| SIMPLOT COMPANY | CARSON CITY |
| SIMPLY HEALTHCARE PLANS, INC. | Plantation |
| SIMPSON HOUSING LLLP group parent | WILMINGTON |
| SIMS GROUP GLOBAL TRADE CORPORATION | WILMINGTON |
| SIMU LTD. lapsed | McCook |
| SINCLAIR BROADCAST GROUP, INC. group parent lapsed | LUTHERVILLE TIMONIUM |
| Sinclair Oil Corporation lapsed | Cheyenne |
| SINCLAIR TELEVISION GROUP, INC. | LUTHERVILLE TIMONIUM |