| SOUTHWEST ARKANSAS POULTRY SERVICE LLC | 3018948 | NASHVILLE | 1 |
| SOUTHWEST ARKANSAS TELECOMMUNICATIONS AND TECHNOLOGY INC | 4235317 | TEXARKANA | 2 |
| SOUTHWEST ARKANSAS TELEPHONE COOPERATIVE INC | 482723 | TEXARKANA | 4 |
| SOUTHWEST DISTRIBUTION SYSTEM TRANSPORTATION SERVICE INC | 2223546 | ALMA | 0 |
| SOUTHWEST LOGISTICS | 4274087 | BAUXITE | 1 |
| SOUTHWEST SALES INC | 2008085 | MAGNOLIA | 10 |
| SOUTHWEST STEEL PROCESSING | 1366472 | NEWPORT | 1 |
| SOV LIVESTOCK LLC | 2303706 | WARREN | 1 |
| SOWELL TRUCK TIRES | 287916 | SHIRLEY | 1 |
| SPA CITY ICE | 1480773 | HOT SPRINGS | 4 |
| SPA CONSTRUCTION CO INC | 494408 | HOT SPRINGS | 1 |
| SPACE WORLD & MOVING CENTER INC | 1681470 | RUSSELLVILLE | 1 |
| SPADE TECHNOLOGIES LLC | 4134369 | LITTLE ROCK | 0 |
| SPAHN CUSTOM CABINETS INC | 2126488 | VAN BUREN | 1 |
| SPANKY'S WELDING INC | 840260 | EMERSON | 1 |
| SPANQUEST LOGISTICS LLC | 2245595 | ELDORADO | 0 |
| SPARKLE LOGISTICS LLC | 3796375 | LOWELL | 0 |
| SPARKMANS GARAGE & TOWING LLC | 4467786 | CLARKSVILLE | 5 |
| SPARKS TRANSPORT LLC | 4465795 | DONALDSON | 1 |
| SPC ENTERPRISES INC | 4373691 | LITTLE ROCK | 2 |
| SPEAK LIFE FOUNDATION | 4494913 | HOT SPRINGS NATIONAL PARK | 1 |
| SPEAKES TRUCKING LLC | 3550593 | BROOKLAND | 1 |
| SPEARS POULTRY FARMS LLC | 4038602 | EVENING SHADE | 3 |
| SPECIALIZED COMMODITY FREIGHT BROKERS LLC | 2339796 | HOT SPRINGS | 0 |
| SPECIALIZED DELIVERY SOLUTIONS LLC | 4529023 | YELLVILLE | 1 |
| SPECIALIZED LOGISTICS CARRIERS LLC | 2240507 | MAGAZINE | 0 |
| SPECIALIZED SERVICES TRANSPORTATION INC | 570779 | STUTTGART | 62 |
| SPECIALTY LOGISTICS LLC | 2224194 | FT SMITH | 0 |
| SPECIALTY MARINE TRANSPORT | 1771439 | CABOT | 2 |
| SPEED TRANSPORTATION INC | 2239077 | JONESBORO | 0 |
| SPEEDBUGGY EXPRESS LLC | 1574261 | POCAHONTAS | 4 |
| SPEEDBUGGY TRANSPORT LLC | 5055127 | POCAHONTAS | 3 |
| SPEEDWAY SALES | 56117 | TRUMANN | 1 |
| SPEEDY DELIVERY LLC | 4476453 | BENTON | 1 |
| SPEIRS TRUCKING, LLC. | 2509723 | EVENING SHADE | 4 |
| SPELLMAN TRANSPORT LLC | 3135859 | TEXARKANA | 1 |
| SPENCER ESTATE | 4161655 | BENTON | 0 |
| SPENCER TREE CARE LLC | 4509266 | HARRISON | 2 |
| SPENCER TRUCK AND TRAILER REPAIRS LLC | 4329330 | PARAGOULD | 1 |
| SPENCER WRIGHT | 4349182 | STRAWBERRY | 1 |
| SPENCERS HAULING & DUMPING LLC | 4564883 | PINE BLUFF | 1 |
| SPICE ISLAND TRUCKING LLC | 4569869 | HOPE | 2 |
| SPIRA TREE CARE LLC | 3391675 | SILOAM SPGS | 2 |
| SPIRIT LOGISTICS INC | 2223634 | FAYETTEVILLE | 0 |
| SPITALE COMPANY | 759889 | SEARCY | 11 |
| SPITALE INC | 2230398 | SEARCY | 0 |
| SPONTANEOUS XPRESS LLC | 4326450 | LITTLE ROCK | 1 |
| SPOONS PRO ORGANIZED OPERATIONS NETWORK INC | 4362615 | OSCEOLA | 0 |
| SPORTS AND IMPORTS WRECKER LLC | 1915169 | FORT SMITH | 1 |
| SPRAYFOAM OUTFITTERS LLC | 3485152 | ASHDOWN | 1 |
| SPRING CREEK NURSERY | 680444 | AMITY | 2 |
| SPRING CREEK NURSERY LLC | 1758847 | ROGERS | 3 |
| SPRING LOADS LLC | 8327981 | MAMMOTH SPRING | 4 |
| SPRING RIVER LP GAS INC | 1009069 | RAVENDEN | 5 |
| SPRING VALLEY SOD FARM | 2084802 | PORTLAND | 3 |
| SPRINGDALE WINNELSON CO | 1875039 | SPRINGDALE | 7 |
| SPRINGHILL LAND AND TIMBER LLC | 1107696 | TAYLOR | 13 |
| SPRINTER PRO TRUCKING LLC | 9322834 | WEST HELENA | 2 |
| SPUR S CUSTOMS LLC | 4143475 | JONESBORO | 1 |
| SQUARE 4 TRANSPORTATION LLC | 3399766 | SILOAM SPRINGS | 1 |
| SQUARE ASSOCIATES CONSTRUCTION CO INC | 1057079 | NORTH LITTLE ROCK | 1 |
| SQUARE ONE TRUSS INC | 1611523 | FAYETTEVILLE | 4 |
| SQUARE POST BUILDINGS OF AR INC | 742343 | HOXIE | 1 |
| SQUATCH'IN TRANSPORT LLC | 4479216 | MOUNTAIN VIEW | 1 |
| SQUIRES FARMS INC | 680812 | SPRINGDALE | 3 |
| SRD TRUCKING LLC | 1446270 | WALNUT RIDGE | 3 |
| SS ASPHALT SERVICES | 3503381 | TEXARKANA | 2 |
| SS DUMP TRUCK SERVICES LLC | 4241366 | TEXARKANA | 1 |
| SSS TRUCKING LLC | 4282204 | OSCEOLA | 2 |
| SST LOGISTICS LLC | 2903823 | ATKINS | 4 |
| ST & T CONSTRUCTION INC | 771236 | FOREMAN | 5 |
| ST JUDE PACKAGING & SPECIALTIES INC | 283838 | GUY | 2 |
| STA FREIGHT BROKER COMPANY | 3864718 | BENTON | 0 |
| STACEY ARNWINE | 2576624 | JACKSONVILLE | 1 |
| STACEY MARTIN | 722549 | JACKSONVILLE | 3 |
| STACEY PHILLIPS RVOC TR | 4243965 | MARVELL | 0 |
| STACEY SPEERS | 3331164 | MARMADUKE | 3 |
| STACEY TURNER | 1818542 | BANKS | 1 |
| STACKED LOGISTICS INC | 545134 | PINE BLUFF | 50 |
| STAGE KING LLC | 2090306 | SPRINGDALE | 1 |
| STAGECOACH XPRESS LLC | 3398583 | LITTLE ROCK | 3 |
| STAGGS TRUCKING LLC | 4389609 | TUCKERMAN | 1 |
| STALLION ENTERPRISES INC | 2215690 | BEEBE | 0 |
| STALLION EXPRESS INC | 741086 | BEEBE | 88 |
| STAMPS BOYS TRUCKING INC | 3405616 | STAMPS | 2 |
| STAMPS TRUCKING OF NWA LLC | 4285225 | SILOAM SPRINGS | 2 |
| STANDARD CONCRETE PUMPING INC | 4047677 | HUNTINGTON | 1 |
| STANLEY BIGGS TRUCKING INC | 878015 | CHARLESTON | 2 |
| STANLEY M BULL SR | 579673 | FOUKE | 1 |
| STANLEY M SWEENEY | 674280 | HERMITAGE | 5 |
| STANLEY ROBINSON | 3766809 | EMERSON | 1 |
| STANLEY WOOD CHEVROLET COMPANY | 2561418 | BATESVILLE | 1 |
| STAR ADVANTAGE TRANSPORT LLC | 4193020 | MORRILTON | 1 |
| STAR FABRICATION LLC | 3508873 | KNOXVILLE | 8 |
| STAR MECHANICAL SUPPLY | 1618368 | SPRINGDALE | 16 |
| STAR TRANSPORTATION LLC | 564721 | JONESBORO | 1 |
| STARKO INC | 1528074 | WILMAR | 2 |
| STATE LINE FIREWORKS INC | 848550 | TEXARKANA | 2 |
| STATELINE HOLDINGS LLC | 3069303 | HUTTIG | 10 |
| STATELINE STEEL STORAGE LLC | 3808575 | BLYTHEVILLE | 1 |