There are 41 unique creditor surnames beginning with S:

Samuel Stevens Company	Schaffner	Schoedinger	Schoenleb	Scioto Finance Company, Columbus, OH	Sears, Roebuck and Company	Seas
Seiberling Rubber Company	Seig	Shapter	Sharpe	Shaw	Sherman	Shick
Showers Brothers Company, Bloomington, IN	Shreve	Shutt	Siefert	Sign Man	Simpson-Barton Tire Company	Slade
Smith	Smith Agricultural Chemical Co., Columbus, OH	Snyder	Spencer	Spurrier	Spurrier Brothers	Square Deak Auto Company
Squire	St. Clair Hospital	Standard Oil Company	Standard Sanitary Manufacturing Company	State Industrial Bank, Columbus, OH	State of Ohio	State of Ohio, Department of Taxation
State of Ohio, Sales & Excise Tax Division	Stephenson	Stevens	Stone	Stricker	Sweeney