| SP |
| Name | Number of records |
| Sparrow Corporation | 381 |
| Sparrow Corporation. Birdwing Music | 164 |
| Sparrow Song | 739 |
| Spartan Home Entertainment, LLC. | 555 |
| Spectrum VII Music | 219 |
| Speed Channel, Inc. | 839 |
| Spelling Entertainment Group, Inc. Spelling Daytime Television, Inc. | 755 |
| Spelling Television, Inc. | 1320 |
| Spice 1 | 121 |
| SPIE | 552 |
| Spinning Audio Vortex | 210 |
| Splotched Animal Music | 136 |
| Spoken Arts, Inc. | 213 |
| Spoone Music Corporation | 79 |
| SP Publications, Inc. | 1869 |
| Springer Publishing Company | 300 |
| Springer Publishing Company, Inc. | 776 |
| Springer Science+Business Media, Inc. | 1115 |
| Springer-Verlag | 4013 |
| Springer-Verlag New York, Inc. | 4601 |
| Springer-Verlag, New York, Inc. | 505 |
| Spring Hill Music Group, Inc. Willow Branch Publishing | 180 |
| Springhouse Corporation | 796 |
| SPS Studios, Inc. | 389 |
| Spyro Gyra | 189 |
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