| STEWART W GORE | 499566 | INWOOD | 1 |
| STEWART'S HEATING WITH OUTDOOR WOODBURNING STOVES LLC | 1871426 | REEDY | 1 |
| STEWARTSTRUCKINGLLC | 9984549 | BRENTON | 1 |
| STICK'S MOBILE REPAIR SERVICE LLC | 1859709 | GRANTSVILLE | 1 |
| STICKEN CHICKEN ORIENTAL FOODS | 6052433 | LEWISBURG | 0 |
| STIEL TOWER SOLUTIONS LLC | 4369336 | HEDGESVILLE | 1 |
| STINGLE INC | 2867241 | WHEELING | 13 |
| STOCKMEIER URETHANES USA INC | 2521829 | CLARKSBURG | 10 |
| STONE CONTRACTING LLC | 4233140 | KINGWOOD | 2 |
| STONE PAVING INC | 754823 | REEDSVILLE | 10 |
| STONE RIDGE HOME CONTRACTING LLC | 4147496 | HARPERS FERRY | 1 |
| STONECUTTERS LLC | 3786544 | MORGANTOWN | 4 |
| STONES TRUCKING LLC | 1764685 | HAMLIN | 14 |
| STONETREE BUILDINGS LLC | 3098548 | PRINCETON | 1 |
| STONEWATER LANDSCAPES LLC | 2285088 | BAKER | 1 |
| STONEY SUDER PROPERTIES | 2468739 | BELINGTON | 2 |
| STOTLER EXCAVATING | 1089446 | BERKELEY SPRINGS | 1 |
| STOVER BROTHERS TRUCKING LLC | 4314589 | MARTINSBURG | 5 |
| STOVER CONSTRUCTION INC | 2196548 | GHENT | 1 |
| STOWERS FIRE EXTINGUISHERS SALES AND SERVICE INC | 527785 | WILLIAMSON | 3 |
| STOWERS TRUCKING LLC | 1190679 | HAMLIN | 3 |
| STRAIGHT CABLE & TOWER SERVICE CORP | 1245816 | FAIRMONT | 15 |
| STRAIGHT COUNTRY TRANSPORT LLC | 4008136 | BURTON | 1 |
| STRAIGHT UP TREE SERVICE LLC | 2876081 | WAVERLY | 8 |
| STRATA PRODUCTS USA LLC | 817685 | SUTTON | 1 |
| STREAM MASTERS POWER WASHING LLC | 4268046 | BUNKER HILL | 1 |
| STREAMLINE ENTERPRISES LLC | 2135657 | RAGLAND | 2 |
| STREET'S STORE LTD | 1126443 | MASONTOWN | 5 |
| STREETS DISTRIBUTION INC | 4011011 | MARTINSBURG | 1 |
| STRICKLEN REALTY INC | 2492455 | S CHARLESTON | 2 |
| STRICKLIN DOZER AND TRUCKING INC | 312302 | SPENCER | 8 |
| STRIVE ENERGY SERVICES LLC | 3286746 | REEDSVILLE | 10 |
| STRONG TOWER CONTRACTING | 3989879 | PARKERSBURG | 5 |
| STRONG TOWER CONTRACTING LLC | 4076086 | PARKERSBURG | 7 |
| STRONGSHOT LLC | 3366289 | PARKERSBURG | 1 |
| STRUCTURAL SYSTEMS INC | 1195838 | NITRO | 2 |
| STRUCTURES UNLIMITED AND HANDYMAN SERVICES LLC | 2439436 | BUCKHANNON | 1 |
| STRYKER UNDERBALANCED SERVICES LLC | 4293943 | MORGANTOWN | 11 |
| STUART W RICHARDSON | 3109093 | WAYNE | 1 |
| STUDERS LAWN SERVICE | 4422695 | BEVERLY | 4 |
| STUMP PROS OF WV LLC | 4067720 | HEDGESVILLE | 1 |
| STUTZMAN STRUCTURES LLC | 7665036 | RIPLEY | 1 |
| SUDDEN RUSH OUTDOORS AND TRUCKING LLC | 2640664 | HANOVER | 1 |
| SUGAR CREEK PSD | 1430593 | FRAMETOWN | 2 |
| SUGAR CREEK SALVAGE LLC | 7429100 | BELINGTON | 2 |
| SUGAR GROVE FARM LLC | 3271247 | ROMNEY | 3 |
| SUGAR HOLLOW FARM LLC | 4222686 | BURLINGTON | 0 |
| SUGAR ROCK INC | 742124 | ELLENBORO | 7 |
| SUGAR TREE LUMBER COMPANY | 321154 | GRIFFITHSVILLE | 1 |
| SUITER TOOLS UNLIMITED LLC | 3143263 | PRINCETON | 1 |
| SULLIVAN EXCAVATING LLC | 1301792 | MORGANTOWN | 1 |
| SUMMERS CONCRETE SUPPLY INC | 1346508 | HINTON | 9 |
| SUMMERS ENTERPRISE LLC | 3514472 | WEIRTON | 1 |
| SUMMERS TOWING AND REPAIR INC | 376317 | MORGANTOWN | 14 |
| SUMMIT ENVIRONMENTAL SERVICES LLC | 1217359 | SAINT MARYS | 41 |
| SUMMIT LOGISTICS LLC | 4535027 | SCOTT DEPOT | 0 |
| SUMMIT OILFIELD SERVICES LLC | 4394491 | SAINT MARYS | 24 |
| SUMMIT SUPPLY INC | 1570639 | BECKLEY | 4 |
| SUMMIT TRANSPORT & ENVIRONMENTAL INC | 1535401 | WESTON | 19 |
| SUMMITT EXCAVATION LLC | 4174894 | MORGANTOWN | 3 |
| SUN COMFORT INC | 3289592 | CHARLESTON | 2 |
| SUNNYSIDE CONSTRUCTION | 3048471 | BUCKHANNON | 1 |
| SUNRISE CONTRACTING LLC | 1927631 | PETERSBURG | 1 |
| SUNRISE COWBOY LLC | 4427177 | CHAPMANVILLE | 1 |
| SUNRISE DIVERSIFIED ENTERPRISES INC | 1347451 | ROMNEY | 2 |
| SUNRISE FREIGHT LLC | 3953513 | MORGANTOWN | 2 |
| SUNRISE PRE-OWNED AUTO MALL INC | 2409411 | CHARLESTON | 1 |
| SUNRISE SANITATION SERVICES INC | 336761 | THOMAS | 22 |
| SUNSET WATER INC | 4136142 | MARTINSBURG | 1 |
| SUNSHINE DISTRIBUTING LLC | 2288551 | CRAWLEY | 10 |
| SUNTAN SWINE BBQ LLC | 3880176 | GLEN FORK | 1 |
| SUPERIOR AUTOBODY LLC | 4176589 | RANSON | 1 |
| SUPERIOR CABLE SERVICES LLC | 4134977 | SAINT ALBANS | 3 |
| SUPERIOR CONSTRUCTION & HAULING LLC | 1270587 | MARTINSBURG | 20 |
| SUPERIOR FENCE INC | 2170875 | ELKVIEW | 2 |
| SUPERIOR FILTER COMPANY INC | 1559245 | DAVIN | 1 |
| SUPERIOR HOME IMPROVEMENTS LLC | 1796822 | WESTON | 0 |
| SUPERIOR HOME SPECIALISTS LLC | 3370458 | PARKERSBURG | 0 |
| SUPERIOR INDUSTRIAL LAUNDRIES INC | 581716 | FAIRMONT | 1 |
| SUPERIOR POCAHONTAS CONSTRUCTION LLC | 4443790 | LOGAN | 11 |
| SUPERIOR POCAHONTAS LLC | 3062396 | CORA | 2 |
| SUPERIOR STEAM CLEANING & SAND BLASTING INC | 1339596 | LANARK | 7 |
| SUPERIOR SUPPLY CO INC | 1186378 | CALDWELL | 3 |
| SUPPLY DEMAND 1 LLC | 3956692 | WEIRTON | 0 |
| SUPREME PAVING LLC | 4138895 | ROCK | 2 |
| SURE CONNECT COMMUNICATIONS LLC | 2978547 | FRAZIERS BOTTOM | 31 |
| SURE ENERGY COMPANY | 4124849 | SALEM | 3 |
| SURE SHOT HDD LLC | 2978576 | COTTAGEVILLE | 1 |
| SURE SHOT TRANSPORT LLC | 2817506 | HINTON | 1 |
| SUREW8Y LOGISTICS LLC | 4370752 | BLUEFIELD | 1 |
| SUROCK MONUMENT & VAULT LLC | 2364230 | MOUNT CLARE | 2 |
| SUSTAINABLE AGRICULTURE ENTERPRISES LLC | 3006634 | ELKINS | 0 |
| SUSTAINABLE SOLUTIONS LLC | 2029005 | SHEPHERDSTOWN | 6 |
| SUTHARD | 1502403 | MAYSVILLE | 1 |
| SUTHARD LLC | 4479536 | CABINS | 1 |
| SUTPHINS BODY SHOP | 703005 | SALT ROCK | 2 |
| SUTTER ROOFING & METAL CO INC | 376044 | CLARKSBURG | 4 |
| SUTTON EXCAVATION INC | 1399150 | SUTTON | 2 |
| SUTTON KROLLS REBUILT CARS | 1930728 | SUTTON | 1 |
| SW COMPANY LLC | 2886553 | GAY | 1 |