| SU |
| Name | Number of records |
| Sugar Hill Records, Ltd. | 150 |
| Summerdawn Music | 95 |
| Summit Training Source, Inc. | 591 |
| Sunbow Productions, Inc. | 814 |
| Sunbury Textile Mills, Inc. | 10914 |
| Sundance | 196 |
| Sundance Publishers & Distributors, Inc. | 113 |
| Sundance Publishing | 1381 |
| Sunday School Board of the SBC | 303 |
| Sunday Shoes Music | 102 |
| Sun Microsystems | 182 |
| Sun Microsystems, Inc. | 937 |
| Super Songs | 151 |
| Superstation, Inc. | 1225 |
| Supreme Enterprises International Corporation | 220 |
| Surf Line Hawaii, Ltd. | 2085 |
| Suvini Zerboni, S.P.A., Edizioni | 480 |
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