| SPECIAL T WELDING FABRICATION & MECHANICAL LLC | 4540220 | BUNKER HILL | 1 |
| SPECIALIZED SEALCOATING INC | 2597781 | PARKERSBURG | 4 |
| SPECIALIZED TRUCK & TRAILER LLC | 4548315 | HURRICANE | 2 |
| SPECIALTY GROUPS INC | 810872 | LOST CREEK | 68 |
| SPECIALTY METAL SERVICES INC | 524874 | PARKERSBURG | 3 |
| SPECK CONTRACTING LLC | 2936747 | SHENDOAH JCT | 0 |
| SPEEDEE DELIVERY LLC | 4262870 | GLASGOW | 3 |
| SPEEDWAY MARKET LLC | 690770 | FAIRMONT | 2 |
| SPEEDWAY TOWING LLC | 7174461 | PRINCETON | 1 |
| SPEEDY WRECKING LLC | 824593 | MIDWAY | 3 |
| SPENCER A WITHROW | 2350774 | RENICK | 1 |
| SPENCER LUMBER INC | 1680833 | FENWICK | 2 |
| SPENCER ROAD WHOLESALE | 2255808 | CLENDENIN | 2 |
| SPENCER T WAYNE | 2011388 | GASSAWAY | 1 |
| SPIELMAN'S LAWN CARE LLC | 3893440 | BERKELEY SPGS | 2 |
| SPIKE'S SNOW REMOVAL LLC | 4121050 | REEDSVILLE | 3 |
| SPIRIT SERVICES OF WV LLC | 2275893 | NITRO | 42 |
| SPLICE ONE INC | 2036937 | PRINCETON | 1 |
| SPONAUGLE TRUCKING LLC | 963567 | BEVERLY | 1 |
| SPONTANEITY INC | 3555538 | HUNTINGTON | 1 |
| SPRADLING EXCAVATING LLC | 3016187 | CHARLESTON | 4 |
| SPRAY FOAM INSULATIONS LLP | 2939493 | MOUNDSVILLE | 1 |
| SPRIGGS DISTRIBUTING CO LLC - CENTRAL DIVISION | 2946950 | S CHARLESTON | 20 |
| SPRING BOTTOM TRUCKING LLC | 1823566 | BIRCH RIVER | 1 |
| SPRING CREEK CONSULTANTS & CONTRACTORS INC | 4095733 | LEWISBURG | 3 |
| SPRING CREEK GENERAL STORE LLC | 3708193 | RENICK | 2 |
| SPRING CREEK TRANSPORTATION LLC | 2337894 | RENICK | 1 |
| SPRING HILL LLC | 1289651 | INWOOD | 1 |
| SPRING MILLS ELECTRIC LLC | 4567156 | MARTINSBURG | 1 |
| SPRING VALLEY BAND BOOSTERS | 381236 | HUNTINGTON | 1 |
| SPRINGER RUN PARK LLC | 2467575 | HEDGESVILLE | 1 |
| SPRINGFIELD VALLEY PAVING INC | 442608 | SPRINGFIELD | 3 |
| SPRINGFIELD'S BARGAIN SHOP | 3114700 | SPRINGFIELD | 1 |
| SPROUSE BUILDING PRODUCTS LLC | 537076 | NEW MARTINSVILLE | 6 |
| SPROUT OUTDOOR CREATIONS LLC | 2490820 | SAINT ALBANS | 5 |
| SPRUCE KNOB SENECA ROCKS TELPHONE INC | 1531179 | RIVERTON | 2 |
| SPRUCE MTN SERVICES LLC | 4445675 | BECKLEY | 1 |
| SPRY'S TRANSPORT LLC | 4205547 | LOGAN | 1 |
| SQP CONSTRUCTION GROUP, INC. | 7838555 | SAINT ALBANS | 16 |
| SQUARE ONE | 3021252 | GHENT | 0 |
| SQUIRREL SOUND INC | 839685 | MORGANTOWN | 1 |
| SR&J ENTERPRISES LLC | 1427986 | BERKELEY SPRINGS | 1 |
| SRJ LOGISTICS LLC | 3485156 | MARTINSBURG | 2 |
| SRTI | 4377934 | INWOOD | 1 |
| SSS FAMILY PROPERTIES II LLC | 4464647 | READER | 1 |
| ST CHRISTOPHER TRUCKING INC | 1432634 | PIEDMONT | 31 |
| ST CLAIR CONNIE ROGER & FRANKIE | 2132660 | MASONTOWN | 1 |
| ST JOSEPHS HOSPITAL OF BUCKHANNON INC | 1529458 | BUCKHANNON | 1 |
| ST MARTIN DEVELOPMENT CO LLC | 1990728 | CHARLESTON | 2 |
| ST MARY'S MEDICAL CENTER INC | 1999789 | HUNTINGTON | 3 |
| STACY A CALL LIVESTOCK | 453272 | MILTON | 1 |
| STACY EQUIPMENT AND REPAIRS INC | 1296792 | GILBERT | 4 |
| STACY YOUNG | 2143784 | HINTON | 3 |
| STACY'S PLUMBING & ELECTRIC COMPANY | 2188778 | JUSTICE | 1 |
| STAFFORD FARMS LLC | 4537432 | BLUEFIELD | 6 |
| STAFFORD'S SEAMLESS GUTTERING | 4134754 | DELRAY | 1 |
| STAGECOACH PRODUCTIONS SOUND & LIGHTING LLC | 2408433 | BERKELEY SPRINGS | 1 |
| STAGGS EXCAVATING LLC | 3434242 | KEYSER | 1 |
| STAINLESS SPECIALTIES LLC | 4277145 | NEW CUMBERLAND | 4 |
| STAIRWELD MISC STEEL INC | 1380026 | GAP MILLS | 2 |
| STALNAKER & SON LLC | 1350713 | WESTON | 3 |
| STALNAKER ENERGY CORPORATION | 299029 | GLENVILLE | 8 |
| STAN BORDMAN | 1438006 | POINT PLEASANT | 1 |
| STAN'S BACKHOE & SEPTIC SERVICE | 1627090 | CHARLESTON | 5 |
| STANDARD HYDRAULICS INC | 1130695 | HURRICANE | 5 |
| STANDARD OF OHIO INC | 2439831 | RAVENSWOOD | 1 |
| STANLEY A WOODS | 1725539 | MARTINSBURG | 1 |
| STANLEY C BONDS | 488237 | PETERSTOWN | 2 |
| STANLEY DON COTTRILL | 1753751 | ROSEDALE | 1 |
| STANLEY ELECTRIC LLC | 3127476 | VIENNA | 1 |
| STANLEY INDUSTRIES INC | 1397972 | FIEMINGTON | 2 |
| STANLEY K RICHARDSON | 1567746 | WINFIELD | 1 |
| STANLEY RICOTTILLI RUSTIC FENCE INC | 1220590 | MILL CREEK | 2 |
| STAPLETON TRANSFER LLC | 4270212 | PEACH CREEK | 1 |
| STARCHER TRUCKING | 3390298 | ELIZABETH | 3 |
| STARETT WELL SERVICES LLC | 1242740 | CLARKSBURG | 34 |
| STARKING TRANSPORTATION LLC | 3777319 | PRINCETON | 0 |
| STARLIGHT TEXAS CONSTRUCTION INC | 4419652 | MOUNDSVILLE | 4 |
| START 2 FINISH CONCRETE CONSTRUCTION LLC | 4030111 | BARBOURSVILLE | 1 |
| STARTING POINTE FOUNDATIONS INC | 1245984 | CHARLES TOWN | 5 |
| STARTRONICS AMERICA INC | 3774689 | ONA | 1 |
| STARVAGGI INDUSTRIES INC | 37684 | WEIRTON | 15 |
| STAT EMS LLC | 4171946 | PINEVILLE | 1 |
| STATE DISTRIBUTING COMPANY CORP | 40133 | BRIDGEPORT | 8 |
| STATE ELECTRIC SUPPLY CO | 36908 | HUNTINGTON | 118 |
| STATE EQUIPMENT INC | 291014 | CROSS LANES | 13 |
| STATE LINE CAMPGROUND LLC | 1656464 | WANA | 1 |
| STATE WIDE GRANITE & VAULT LLC | 1394004 | PARSONS | 1 |
| STATEWIDE DEVELOPMENT LLC | 2967602 | NITRO | 4 |
| STATEWIDE LOGGING 2 LLC | 3049323 | GILBERT | 1 |
| STCLAIR'S BODY REPAIR INC | 1712033 | SHINNSTON | 1 |
| STEALTH LTD | 1258756 | CROSS LANES | 9 |
| STEELE FARMS | 478248 | BELLEVILLE | 1 |
| STEERS HEATING AND COOLING COMPANY | 2806254 | PARKERSBURG | 2 |
| STEFANIZZI DISTRIBUTING LLC | 1373887 | MORGANTOWN | 1 |
| STEMPLE'S READY MIX INC | 1219425 | PHILIPPI | 5 |
| STEORTS HOME DESIGN AND CONSTRUCTION LLC | 1365400 | HURRICANE | 4 |
| STEPHAN CADLE | 4214017 | LEON | 1 |
| STEPHANIE ELAINE WOLFE EX | 4561037 | TERRA ALTA | 0 |
| STEPHANIE PINGLEY | 3100961 | BUNKER HILL | 1 |