| SMITH EXCAVATION AND LAND MANAGEMENT LLC | 4395577 | NEWBURG | 1 |
| SMITH FLOOR COVERING DISTRIBUTORS INC | 36869 | CHARLESTON | 2 |
| SMITH LAND SURVEYING INC | 2511869 | GLENVILLE | 1 |
| SMITH LIVESTOCK | 1492049 | KEARNEYSVILLE | 3 |
| SMITH OIL COMPANY INC | 1369076 | NEW CUMBERLAND | 1 |
| SMITH POULTRY | 467090 | FRANKLIN | 3 |
| SMITH ROOFING LLC | 1824621 | INWOOD | 1 |
| SMITH SAFETY SERVICES LLC | 4119554 | WESTON | 2 |
| SMITH TRUCKING LLC | 1336406 | NORMANTOWN | 1 |
| SMITH'S CONSTRUCTION & EXCAVATION LLC | 4025120 | ORMA | 1 |
| SMITH'S POWER WASH LLC | 1282540 | HURRICANE | 2 |
| SMITHS ASPHALT SEALING & SERVICES | 2547794 | PRINCETON | 1 |
| SMITHS JUNK REMOVAL LLC | 4440259 | GLADY | 1 |
| SMITHS OUTDOOR SOLUTIONS LLC | 4561782 | RIPLEY | 1 |
| SMITHS4SEAONS | 3282620 | S CHARLESTON | 1 |
| SML TRUCKING INC | 3959556 | GERRARDSTOWN | 0 |
| SMOKE ENTERPRISES LLC | 2991753 | RODERFIELD | 5 |
| SMOKES TOWING & RECOVERY LLC | 4507803 | KIMBALL | 4 |
| SMOKEY HOLLOW FARM LLC | 1895877 | SPRINGFIELD | 1 |
| SMOKEY MOUNTAIN LOGISTICS LLC | 3327806 | BRIDGEPORT | 0 |
| SMOKEYJOE ENTERPRISES LLC | 3022658 | BEVERLY | 3 |
| SMOLA CONSTRUCTION COMPANY INC | 2038301 | MORGANTOWN | 3 |
| SMOOT'S LLC | 1227127 | MARTINSBURG | 5 |
| SMOOTH AMBLER SPIRITS CO | 4495764 | MAXWELTON | 3 |
| SMORES NMORE LLC | 9531530 | GRAFTON | 1 |
| SMURF TRUCKING LLC | 2967024 | CLEVELAND | 1 |
| SNAKE HILL DIESEL DEN LLC | 4500231 | MORGANTOWN | 5 |
| SNEIGLE'S LANDSCAPING AND LAWN CARE | 3529666 | MOUNDSVILLE | 5 |
| SNIDER & SON LLC | 908028 | MORGANTOWN | 7 |
| SNIDER CONSTRUCTION LLC | 2403508 | WESTON | 1 |
| SNIDER EXCAVATING LLC | 1376208 | MORGANTOWN | 2 |
| SNOW BOULDER SERVICES | 1845502 | KINGWOOD | 1 |
| SNOWSHOE MOUNTAIN INC | 1327399 | SNOWSHOE | 36 |
| SNS TRUCKING LLC | 3917926 | SAINT ALBANS | 1 |
| SNYDER ENVIRONMENTAL SERVICES INC | 346169 | SHENANDOAH JUNCTION | 79 |
| SNYDER MOTOR COMPANY | 1390603 | KINGWOOD | 4 |
| SNYDER'S BACKHOE SERVICE | 4392691 | GRAFTON | 2 |
| SNYDER'S PROPERTY SQUAD LLC | 4539718 | HARPERS FERRY | 1 |
| SNYDER'S TOWING LLC | 4545955 | NITRO | 1 |
| SOFTWASH WV | 8615092 | HUNTINGTON | 2 |
| SOLAR HOLLER LLC | 3306928 | HUNTINGTON | 23 |
| SOLE PROPRIETER | 1764725 | MILLWOOD | 1 |
| SOLES ENTERPRISES LLC | 4035590 | FAIRMONT | 7 |
| SOLID OAK FARMS LLC | 3284027 | PHILIPPI | 3 |
| SOLID ROCK CONCRETE LLC | 1916962 | MORGANTOWN | 21 |
| SOLID ROCK CONTRACTING LLC | 1889429 | ELKVIEW | 3 |
| SOLID ROCK EXCAVATING INC | 1649325 | ALBRIGHT | 41 |
| SOLID WASTE SERVICES OF WV INC | 314920 | PROCTOR | 29 |
| SOLO CONSTRUCTION LLC | 3023468 | SAINT MARYS | 4 |
| SOLOMON HOMES INC | 449134 | MORGANTOWN | 14 |
| SOLOMON SERVICES LLC | 3962844 | MORGANTOWN | 1 |
| SOMERVILLE FABRICATORS INC | 753671 | MINERAL WELLS | 4 |
| SON OF A BUN BREAD DISTRIBUTING INC | 2978132 | ROMNEY | 1 |
| SON-RISE ENERGY CONSERVATION LLC | 2873310 | HEDGESVILLE | 1 |
| SONGER ADVENTURES LLC | 2290562 | LANSING | 5 |
| SOPHIA TECHNIFAB SERVICES INC | 3047690 | SOPHIA | 3 |
| SOS SALVAGE LLC | 1311252 | FAIRMONT | 1 |
| SOUKA TRUCKING LLC | 3960977 | MARTINSBURG | 1 |
| SOUND RENTAL SERVICE INC | 1546623 | PARKERSBURG | 1 |
| SOUTH BERKELEY POOL SUPPLY | 1296790 | INWOOD | 2 |
| SOUTH BERKELEY RECOVERY SERVICES LLC | 4231735 | INWOOD | 2 |
| SOUTH BRANCH CATTLE COMPANY LLC | 1664124 | OLD FIELDS | 1 |
| SOUTH BRANCH TREE SERVICE LLC | 4300970 | ROMNEY | 3 |
| SOUTH CHARLESTON TOWING AND RECYCLING LLC | 4565250 | SOUTH CHARLESTON | 1 |
| SOUTH EAST VAL6 INC | 2855787 | BECKLEY | 2 |
| SOUTHALL QUALITY HOMES INC | 1778587 | STATTS MILL | 2 |
| SOUTHEAST MACHINE MAINTENANCE LLC | 4354339 | MOUNT NEBO | 1 |
| SOUTHEASTERN CHEMICAL CO INC | 361023 | BECKLEY | 2 |
| SOUTHERN 304 LLC | 3806240 | HAMLIN | 2 |
| SOUTHERN AMUSEMENT CO INC | 1512930 | LOGAN | 1 |
| SOUTHERN APPALACHIAN LABOR SCHOOL FOUNDATION INCORPORATED | 2057459 | KINCAID | 2 |
| SOUTHERN BUILDING SYSTEMS INC | 424579 | CHARLESTON | 3 |
| SOUTHERN HOMES | 1304124 | PINEVILLE | 6 |
| SOUTHERN INDUSTRIAL MARKETERS INC | 1810168 | MABSCOTT | 1 |
| SOUTHERN INNOVATIONS 17 INC | 4136578 | OAK HILL | 2 |
| SOUTHERN SANITATION INC | 998943 | MEADOW BRIDGE | 12 |
| SOUTHERN SONS LAWN INC | 4131878 | ANSTED | 1 |
| SOUTHERN STATE BUCKHANNON COOP INC | 1179206 | BUCKHANNON | 12 |
| SOUTHERN STATES | 431255 | MOUNDSVILLE | 3 |
| SOUTHERN STATES CLARKSBURG COOPERATIVE INCORPORATED | 1233454 | CLARKSBURG | 3 |
| SOUTHERN STATES MARLINTON COOPERATIVE | 652600 | MARLINTON | 8 |
| SOUTHERN STATES SPENCER COOPERATIVE INCORPORATED | 1245820 | SPENCER | 7 |
| SOUTHERN SUN ICE & FUEL INC | 421870 | BECKLEY | 2 |
| SOUTHERN WEST VIRGINIA ASPHALT INC | 1220790 | DUNBAR | 35 |
| SOUTHERN WEST VIRGINIA AUTO CLUB | 2217689 | CHARLESTON | 0 |
| SOUTHERN WEST VIRGINIA EXCAVATION LLC | 4220194 | ALUM CREEK | 2 |
| SOUTHERN WEST VIRGINIA PAVING INC | 596554 | DUNBAR | 11 |
| SOUTHERN WEST VIRGINIA PRESSURE WASHING, LLC | 5629816 | LOGAN | 2 |
| SOUTHWESTERN COMMUNITY ACTION COUNCIL INC | 1798603 | HUNTINGTON | 5 |
| SOWARDS & ASSOCIATES INC | 2279191 | HURRICANE | 1 |
| SOWELL HAULING LLC | 3872044 | MARTINSBURG | 1 |
| SOWERS CONSTRUCTION LLC | 1363852 | AUGUSTA | 2 |
| SPADE FARM | 4069247 | HICO | 2 |
| SPAN 1 LLC | 1258160 | SCOTT DEPOT | 33 |
| SPARKS PROPANE INC | 897497 | WEB SPRINGS | 3 |
| SPARTAN LLC | 3363477 | FAYETTEVILLE | 2 |
| SPARTAN MINING COMPANY | 985308 | MONTGOMERY | 17 |
| SPATES ENTERPRISES LLC | 4509675 | MARTINSBURG | 1 |
| SPEARS TOWING LLC | 4547978 | FORT GAY | 1 |
| SPECIAL SECURITY SERVICES LLC | 1841142 | BAKER | 1 |