- SAMHSA
- San Francisco Department of Public Health
- San Francisco Veterans Affairs Medical Center
- Sanatoga Center
- Sandy River Company
- Sanford Health
- SanStone Health and Rehabilitation
- Sant Francis HealthCare Partners
- Santerre Health Investors
- Sapphire Estates Properties
- Sapphire Healthcare
- Sapphire Healthcare Management
- Sapphire of Tuscon
- SarahCare
- SavaSeniorCare
- SavaSeniorCare Administrative Services
- Sayreville Nursing
- sb2
- sb2 Inc.
- SC Now Morning News