| Rushmore Loan Management Services LLC | 171 | 100% | 24% |
| Rushmore Service Center, LLC | 7 | 100% | 29% |
| Russell Collection Agency, Inc | 2 | 100% | 50% |
| Russell W Richardson, Attorney at Law | 4 | 50% | 0% |
| S & S Recovery, Inc. | 1 | 100% | 0% |
| SCA Collections, Inc. | 6 | 100% | 0% |
| SECURITY CREDIT SYSTEMS INC | 1 | 100% | 0% |
| SERVICELINK LOSS MITIGATION SERVICES | 4 | 100% | 50% |
| SFS, Inc | 21 | 95% | 10% |
| SIMM Associates, Inc. | 71 | 90% | 18% |
| SKO Brenner American, Inc. | 20 | 100% | 15% |
| SKY FINANCIAL SERVICES, INC. | 1 | 100% | 0% |
| SN SERVICING CORPORATION | 26 | 81% | 35% |
| SRA Associates, Inc. | 17 | 100% | 12% |
| SUN FINANCE CO., LLC | 4 | 100% | 0% |
| SUPERIOR DEBT RECOVERY LLC | 2 | 100% | 100% |
| SVB Financial Group | 1 | 100% | 0% |
| SVI Group Inc. | 1 | 0% | 0% |
| SWBC Mortgage | 3 | 100% | 0% |
| Sa-Vit Enterprises, Inc. | 4 | 100% | 0% |
| Sacor Financial, Inc | 4 | 100% | 0% |
| Sallie Mae | 4,914 | 100% | 18% |
| Samuel I. White P.C. | 3 | 100% | 0% |
| Santander Bank US | 559 | 100% | 21% |
| Santander Consumer USA | 892 | 100% | 32% |
| Sarma | 13 | 92% | 0% |
| Sawaya, Rose, McClure & Wilhite, P.C. | 3 | 100% | 33% |
| Schachter Portnoy, L.L.C. | 4 | 75% | 0% |
| Scherr & McClure | 11 | 100% | 27% |
| Schrier & Tolin, LLC | 2 | 50% | 0% |
| Scott Lowery Law Office, P.C. | 20 | 100% | 15% |
| Screening Reports Inc. | 4 | 50% | 0% |
| Searay Portfolio Management | 20 | 90% | 20% |
| Seattle Service Bureau, Inc | 12 | 100% | 8% |
| Second Alliance, Inc. | 4 | 100% | 25% |
| Second Round Limited Partnership | 37 | 81% | 30% |
| Secured Resolutions, LLC | 1 | 100% | 0% |
| Security Credit Services, LLC | 22 | 100% | 41% |
| Security Finance | 89 | 100% | 10% |
| Security National Automotive Acceptance Company, LLC | 6 | 100% | 17% |
| Security National Mortgage | 11 | 91% | 45% |
| Seidberg Law Offices, P.C. | 3 | 100% | 67% |
| Select Financial Services, Inc. | 1 | 0% | 0% |
| Select Management Resources, LLC | 7 | 86% | 0% |
| Select Portfolio Servicing, Inc | 2,013 | 99% | 23% |
| Selene Finance | 221 | 100% | 24% |
| Semper Home Loans, Inc. | 1 | 100% | 0% |
| Senex Services Corp. | 24 | 83% | 13% |
| Sente Mortgage | 1 | 0% | 0% |
| Sentrix Financial Services | 5 | 0% | 0% |
| Sentry Abstract Co. | 1 | 100% | 100% |
| Sentry Credit, Inc. | 17 | 100% | 6% |
| Sentry Recovery and Collections, Inc. | 17 | 100% | 35% |
| Servatus Corporation | 18 | 100% | 44% |
| Service Bureau, Inc. | 1 | 100% | 0% |
| Servis One, Inc. | 237 | 88% | 19% |
| Sessoms & Rogers, P.A. | 15 | 100% | 20% |
| Set Financial Corporation | 2 | 100% | 50% |
| Seterus | 1,203 | 100% | 23% |
| Shapiro, Swertfeger & Hasty, LLP | 1 | 0% | 0% |
| Sharinn & Lipshie, P.C. | 6 | 100% | 0% |
| Shechtman Halperin Savage, LLP | 2 | 100% | 50% |
| Shellpoint Partners, LLC | 157 | 98% | 22% |
| Sher & Shabsin PC | 1 | 100% | 100% |
| Sherloq Group, Inc | 18 | 100% | 28% |
| Shermeta, Adams & VonAllmen,PC | 11 | 100% | 27% |
| Sherwin P. Robin & Associates, P.C. | 3 | 100% | 0% |
| Sierra Credit Corp | 1 | 0% | 0% |
| Sierra Holdings LLC | 4 | 75% | 0% |
| Sierra Pacific Mortgage | 9 | 100% | 33% |
| Signature Bank | 4 | 100% | 25% |
| Sigue | 1 | 100% | 0% |
| Silverman & Borenstein, PLLC | 7 | 29% | 14% |
| Simonich Corporation | 1 | 100% | 0% |
| Simpson Law Firm, P.A. | 1 | 100% | 0% |
| Siwell Inc | 6 | 100% | 50% |
| Skagit Bonded Collectors, LLC | 2 | 100% | 0% |
| Skyline Financial Corp | 3 | 33% | 0% |
| Slovin & Associates Co., LPA | 1 | 100% | 0% |
| Smith Law Firm, P.C. | 4 | 100% | 0% |
| Smith, Gardner, Slusk, Lazer, Pohren & Rogers, LLP | 1 | 100% | 0% |
| Smith, Rouchon & Associates, Inc. | 7 | 100% | 29% |
| Snow and Sauerteig LLP | 2 | 100% | 50% |
| Social Finance, Inc. | 5 | 60% | 20% |
| Solace Financial | 5 | 20% | 0% |
| Solidus Group LLC. | 18 | 94% | 6% |
| Solomon and Solomon, P.C. | 24 | 96% | 29% |
| Sonali Exchange Co. Inc | 1 | 0% | 0% |
| Sound Mortgage | 3 | 33% | 0% |
| Source Receivables Management LLC | 9 | 100% | 11% |
| South Carolina Student Loan | 8 | 100% | 25% |
| South East Collection Specialist | 1 | 0% | 0% |
| South Pacific Financial Corporation | 1 | 100% | 0% |
| South West Recovery, Inc. | 1 | 0% | 0% |
| SouthPoint Financial Services | 2 | 50% | 0% |
| Southeastern Mortgage Corporation | 1 | 0% | 0% |
| Southern Credit Adjusters, Inc. | 2 | 100% | 50% |
| Southern Credit Recovery, Inc. | 8 | 100% | 25% |
| Southern Financial Systems, Inc. | 1 | 100% | 100% |
| Southern Management Corp | 29 | 100% | 10% |
| Southern Management Systems Inc. | 28 | 100% | 57% |
| Southern Oregon Credit Service, Inc. | 6 | 100% | 50% |
| Southern Trust Mortgage | 4 | 50% | 0% |
| Southwest Credit Systems, L.P. | 106 | 99% | 14% |
| Southwest Funding, LP | 2 | 0% | 50% |
| Southwest Recovery Services, Inc. | 11 | 82% | 36% |
| Southwest Stage Funding LLC | 4 | 75% | 0% |
| Sovereign Bank | 779 | 98% | 19% |
| Specialized Loan Servicing LLC | 901 | 100% | 22% |
| Specified Credit Association 1, Inc. | 4 | 50% | 0% |
| Speedee Cash Management | 2 | 100% | 0% |
| Speedy Cash Holdings | 116 | 99% | 20% |
| SpeedyCash, Inc. | 1 | 100% | 0% |
| Spiriter LLC | 1 | 0% | 0% |
| Sprechman & Associates, P.A. | 5 | 100% | 40% |
| Springfield Recovery, Inc. | 1 | 0% | 0% |
| Springleaf Finance Corporation | 303 | 100% | 22% |
| SquareTwo Financial Corporation | 125 | 99% | 28% |
| St. James Mortgage | 1 | 0% | 0% |
| Stallings Financial Group, Inc. | 6 | 100% | 33% |
| Standard Mortgage Corporation | 13 | 85% | 8% |
| Stanislaus Credit Control Service, Inc. | 8 | 88% | 0% |
| State Collection Service, Inc. | 43 | 100% | 16% |
| State Employee's Credit Union | 24 | 96% | 17% |
| State Farm Bank | 148 | 97% | 27% |
| State Home Mortgage | 19 | 42% | 11% |
| State Law Group | 2 | 0% | 0% |
| State Street Bank | 7 | 86% | 43% |
| Statebridge Company | 103 | 58% | 17% |
| States Recovery Systems, Inc. | 6 | 100% | 0% |
| Stearns Lending | 42 | 88% | 19% |
| Stein, Wiener & Roth, LLP | 1 | 100% | 0% |
| Stellar Recovery Inc. | 265 | 99% | 18% |
| Stenger & Stenger, P.C | 9 | 100% | 11% |
| Stephen Einstein & Associates, P.C. | 1 | 0% | 0% |
| Stephens and Michaels Associates, Inc. | 35 | 100% | 23% |
| Sterling Atlantic Law Group, PC | 2 | 100% | 0% |
| Sterling Home Loans Inc | 2 | 100% | 50% |
| Sterling Infosystems, Inc. | 17 | 71% | 12% |
| Sterling Jewelers Inc. | 83 | 100% | 10% |
| Stevens Business Service, Inc. | 4 | 100% | 0% |
| Stillman Law Office | 11 | 100% | 0% |
| Stonegate Mortgage Corporation | 20 | 100% | 20% |
| Stoneleigh Recovery Associates, LLC | 40 | 88% | 8% |
| Stratedge Inc | 1 | 100% | 0% |