| 1 | SPP | Spanair, S.A. | IATA: JK, Callsign: Sunwing, IATA Prefix: 680, ICAO designator changed to JKK / Callsign to Spanair | E | AVCODES |
| 2 | SPP | Sipan | Callsign: Sipan, | AM | AVCODES |
| 3 | SPP | Sapphire Aviation, Inc. | Callsign: Sapphire, | USA | AVCODES |
| 4 | SPP | Sapphire Aviation | | | ICAO1 |
| 5 | SPPA | SUPPLY CHAIN MANAGEMENT LLC | | | SCAC4 |
| 6 | SPPB | S P PETROLEUM TRANSPORTERS INC | | | SCAC4 |
| 7 | SPPF | STEPHENS PIPE & STEEL LLC | | | SCAC4 |
| 8 | SPPK | SUPER PLAK | | | SCAC4 |
| 9 | SPPK | Szczecińsko-Polickie Przedsiębiorstwo Komunikacyjne Sp. z o.o. | City: Police | PL | TRAFFIC |
| 10 | SPPM | STAROBA PLASTICS & METAL PRODUCTS O | | | SCAC4 |
| 11 | SPPQ | SUPERIOR PRODUCE INC | | | SCAC4 |
| 12 | SPPR | SHIPPERS CHOICE | | | SCAC4 |
| 13 | SPPU | SHIVA PHARMACHEM LTD | | IND | BIC |
| 14 | SPPU | SPLOSNA PLOVBA PIRAN | | | PWRC |
| 15 | SPPU | Splosna Plovba Piran | | | RSRV |
| 16 | SPPU | SHIVA PHARMACHEM PVT LTD | | | SCAC4 |
| 17 | SPPV | SHIPPERS PREFERRED EXPRESS INC | | | SCAC4 |
| 18 | SPPW | SPIDERPLOW SERVICES INC | | | SCAC4 |
| 19 | SPPX | Standard Asphalt and Refining Co. (Empire Refineries, Inc.) | 8/1920 | | NAKINA |
| 20 | SPPX | *EMPIRE REFINERIES, INC. [TANDARD ASPHALT & REFINING CO.] | | | PWRC |
| 21 | SPPX | *SILVERWORTH PHONE PARK RAILROAD | | | PWRC |
