There are 106 unique creditor surnames beginning with S:

Sampsell	Sanders	Sanders Motor Car Company	Sauer	Savage	Sawyer	Saxton
Sayre	Scarrit	Schalip	Scheiderer	Schilling	Schlegel	Schmelzer
Schoenloeb	Schunck	Schupp	Scott	Scotten	Seable	Seeley
Sellers	Sells	Severe	Sharer and March	Sharp	Shaw	Shea
Shearer	Shedd	Sheehan	Shelhart	Shelton and Ford	Shepherd	Sherwood
Shields	Shinneman	Shipley	Shover	Showers Brothers Company	Shuler	Shultz
Sibley	Sillicott, Miliken and Company	Silous	Simon	Simons	Singer Manufacturing Company	Skidmore
Skinner	Slack	Smart	Smith	Smith and Asman	Smith Brothers Hardware Company	Snell
Snider	Snider and Kinkade	Snider Brothers	Snider Brothers, Marysville, OH	Snodgrass and Thompson	Snyder	Snyder, Chaffee and Company
Souder and Bright	Soule	Southard	Southard and Blue	Southard and Thompson	Southerd	Southwick
Spain	Spangler	Spetnagel Hardward Company	Spice	Spicer	Sprague	Sprague and Perfect
Spring	Spurrier Brothers	Stahl	Stamates	Standard Glove Company	Standard Paper Company	Standish
Star Drilling Company	State of Ohio	Stayman and Calwell	Steinbarger, Fairchild and Company	Steinberger and Hensel	Stephens	Sterling
Stern Tunchard and Company	Stevens	Stevenson	Stickney	Stillings	Stokes	Stout
Streets	Strong	Studebarker Brothers Manufacturing Co.	Stump	Sullivan	Sundy Creek Coal Company	Swartz
Syndicate Advance Company