| Ruc | Nombre o Razón Social | A partir del | Nro. Resolución |
| 20440458182 | COMERCIAL SAMNE EIRL | 01/08/2015 | 0630050009622 |
| 20213747925 | COMERCIAL SAN MIGUEL EIR LTDA | 01/02/2022 | 1130050009850 |
| 20118713304 | COMERCIAL SANI S.C.R.L. | 01/12/2019 | 1730050005010 |
| 20455576262 | COMERCIAL SANTISIMA VIRGEN DE LA CANDELARIA E.I.R.L. | 01/02/2022 | 0530050036081 |
| 20521356210 | COMERCIAL SARILIN E.I.R.L. | 01/04/2018 | 0230050219868 |
| 20104102744 | COMERCIAL SELVA NOR PERUANA S.A. | 01/02/2017 | 1810050000343 |
| 20526829329 | COMERCIAL SHANA S.A.C. | 01/02/2017 | 2730050000631 |
| 20493805691 | COMERCIAL SHEVA E.I.R.L. | 01/02/2022 | 1830050013773 |
| 20601191483 | COMERCIAL SIDERURGICA DEL SUR E.I.R.L. - COMSISUR E.I.R.L. | 01/02/2022 | 0530050036017 |
| 20123654201 | COMERCIAL SIRIA SRL | 01/03/2006 | RS 0230050016 |
| 20210132776 | COMERCIAL SNK S.R.L. | 01/09/2018 | 0230050239696 |
| 20128125401 | COMERCIAL SODI SRL | 01/08/2015 | 0230050123478 |
| 20175431480 | COMERCIAL SOLIS S.A.C. | 01/02/2022 | 0230050307442 |
| 20548791562 | COMERCIAL SONIAPLASTIC S.A.C. | 01/04/2018 | 0230050221127 |
| 20601148405 | COMERCIAL STEEL SOCIEDAD ANONIMA CERRADA - COMERCIAL STEEL S.A.C. | 01/02/2022 | 0230050314348 |
| 20602721044 | COMERCIAL T & B S.A.C. | 01/12/2019 | 1730050005119 |
| 20605047646 | COMERCIAL TAMAYO Y SALGADO HERMANOS S.A.C. - COTASAHER S.A.C. | 01/02/2022 | 0230050316792 |
| 20379098313 | COMERCIAL TEADYL E.I.R.L. | 01/02/2017 | 0230050169989 |
| 20601689856 | COMERCIAL TEXTIL AGUIRRE E.I.R.L. | 01/02/2022 | 0230050314347 |
| 20108380889 | COMERCIAL TEXTIL AREQUIPA SOC RESP LTDA | 01/09/2017 | 0230050198255 |