| SECURIAN LIFE INSURANCE COMPANY | — | F10482214 | 2005-01-01 | Active | ST. PAUL |
| SECURITY FINANCIAL LIFE INSURANCE COMPANY | — | F10482222 | 2005-01-01 | Active | LINCOLN |
| SECURITY LIFE OF DENVER INSURANCE COMPANY | — | F10482248 | 2005-01-01 | Active | ATLANTA |
| SECURITY MUTUAL LIFE INSURANCE COMPANY OF NEW YORK | — | F00007070 | 1979-01-30 | Active | BINGHAMTON |
| SECURITY NATIONAL LIFE INSURANCE COMPANY | — | F10482255 | 2005-01-01 | Active | SALT LAKE CITY |
| SELECT INSURANCE COMPANY | — | F10456119 | 2005-01-01 | Active | HARTFORD |
| SELECTIVE INSURANCE COMPANY OF SOUTH CAROLINA ("SICSC" | — | F10871994 | 2005-09-22 | Active | BRANCHVILLE |
| SELECTIVE INSURANCE COMPANY OF THE SOUTHEAST | — | F10456143 | 2005-01-01 | Active | CHARLOTTE |
| SELECTIVE WAY INSURANCE COMPANY | — | F10456176 | 2005-01-01 | Active | BRANCHVILLE |
| SEMINOLE CASUALTY INSURANCE COMPANY | — | F10456192 | 2005-01-01 | Active | LAKE WORTH |
| SENECA INSURANCE COMPANY, INC | — | F10456226 | 2005-01-01 | Active | NEW YORK |
| SENECA SPECIALTY INSURANCE COMPANY, INC | — | F10469757 | 2005-01-01 | Active | NEW YORK |
| SENIOR AMERICAN LIFE INSURANCE COMPANY | — | F10482271 | 2005-01-01 | Active | WARRINGTON |
| SENIOR CITIZENS MUTUAL INSURANCE COMPANY | — | F10456234 | 2005-01-01 | Active | MIAMI |
| SENIOR HEALTH INSURANCE COMPANY OF PENNSYLVANIA | — | F10445872 | 2005-01-01 | Active | CARMEL |
| SENIOR LIFE INSURANCE COMPANY | — | F10482297 | 2005-01-01 | Active | THOMASVILLE |
| SENTINEL INSURANCE COMPANY, LTD | — | F10456259 | 2005-01-01 | Active | HARTFORD |
| SENTRY CASUALTY COMPANY | — | F10456275 | 2005-01-01 | Active | STEVENS POINT |
| SENTRY INSURANCE, A MUTUAL COMPANY | — | F00005041 | 1977-12-27 | Active | STEVENS POINT |
| SENTRY LIFE INSURANCE COMPANY | — | F00007112 | 1977-12-27 | Active | STEVENS POINT |
| SENTRY SELECT INSURANCE COMPANY | — | F10458776 | 2005-01-01 | Active | STEVENS POINT |
| SETTLERS LIFE INSURANCE COMPANY | — | F10482321 | 2005-01-01 | Active | BRISTOL |
| SEVERNA PARK PRINTING & GRAPHICS, LLC | — | W07802978 | 2004-01-09 | Suspended | MILLERSVILLE |
| SHELBY CASUALTY INSURANCE COMPANY | — | F10458784 | 2005-01-01 | Active | BIRMINGHAM |
| SHELTER MUTUAL INSURANCE COMPANY | — | F10458800 | 2005-01-01 | Active | COLUMBIA |
| SHELTER REINSURANCE COMPANY | — | F10420008 | 2005-01-01 | Active | Columbia |
| SIERRA HEALTH AND LIFE INSURANCE COMPANY, INC | — | F10482347 | 2005-01-01 | Active | LAS VEGAS |
| SIRIUS AMERICA INSURANCE COMPANY | — | F10458818 | 2005-01-01 | Active | NEW YORK |
| SOMPO JAPAN INSURANCE COMPANY OF AMERICA | — | F10458842 | 2005-01-01 | Active | NEW YORK |
| SOUTHERN GENERAL INSURANCE COMPANY | — | F10458875 | 2005-01-01 | Active | ATLANTA |
| SOUTHERN PILOT INSURANCE COMPANY | — | F10458909 | 2005-01-01 | Active | GREENSBORO |
| SPECIALTY NATIONAL INSURANCE COMPANY | — | F10458925 | 2005-01-01 | Dissolved | LONG GROVE |
| SPECIALTY SURPLUS INSURANCE COMPANY | — | F10469799 | 2005-01-01 | Active | SCOTTSDALE |
| ST. JAMES METHODIST PARISH AND CHURCH | — | D18304857 | 2017-07-27 | Suspended | |
| ST. PAUL GUARDIAN INSURANCE COMPANY | — | F10460202 | 2005-01-01 | Active | ST. PAUL |
| ST. PAUL MEDICAL LIABILITY INSURANCE COMPANY | — | F10460210 | 2005-01-01 | Active | ST. PAUL |
| ST. PAUL PROTECTIVE INSURANCE COMPANY | — | F10460228 | 2005-01-01 | Active | ST. PAUL |
| ST. PAUL SURPLUS LINES INSURANCE COMPANY | — | F10469815 | 2005-01-01 | Active | ST. PAUL |
| STANDARD GUARANTY INSURANCE COMPANY | — | F10460244 | 2005-01-01 | Active | ATLANTA |
| STANDARD LIFE AND ACCIDENT INSURANCE COMPANY | — | F10482362 | 2005-01-01 | Active | Galveston |
| STANDARD LIFE INSURANCE COMPANY OF INDIANA | — | F10482388 | 2005-01-01 | Active | INDIANAPOLIS |
| STAR INSURANCE COMPANY | — | F10460277 | 2005-01-01 | Active | SOUTHFIELD |
| STARMOUNT LIFE INSURANCE COMPANY | — | F10482412 | 2005-01-01 | Active | BATON ROUGE |
| STARNET INSURANCE COMPANY | — | F10460285 | 2005-01-01 | Active | Greenwich |
| STARR EXCESS LIABILITY INSURANCE COMPANY, LTD | — | F10469856 | 2005-01-01 | Active | NEW YORK |
| STARSTONE SPECIALTY INSURANCE COMPANY | — | F10415362 | 2005-01-01 | Active | ROCKY HILL |
| STATE AUTO NATIONAL INSURANCE COMPANY | — | F10460293 | 2005-01-01 | Active | COLUMBUS |
| STATE AUTO PROPERTY AND CASUALTY INSURANCE COMPANY | — | F10460301 | 2005-01-01 | Active | COLUMBUS |
| STATE FARM ANNUITY & LIFE INSURANCE COMPANY | — | F10482446 | 2005-01-01 | Active | BLOOMINGTON |
| STATE MUTUAL INSURANCE COMPANY | — | F10482453 | 2005-01-01 | Active | ROME |