| Sodrel Holding Company Inc. IN | Transportation & Warehousing | 0 | - | C |
| Soelect Inc. NC | Manufacturing | 1 | $85,000 | - |
| Soep Painting Corp MA | Construction | 0 | - | F |
| SOF XI Kauai PV Hotel, L.P. dba Princeville Resort HI | - | 0 | - | - |
| Soffa Industries, INC. CA | Utilities | 1 | $99,986 | - |
| Sofgen Pharmaceuticals LLC FL | Manufacturing | 0 | - | F |
| SoFi Bank N.A. UT | Management of Companies | 4 | $174,293 | - |
| Sofia University CA | Educational Services | 1 | $110,000 | - |
| Sofidel MS | Manufacturing | 0 | - | F |
| Sofidel OH | Manufacturing | 0 | - | F |
| Sofidel WI | Manufacturing | 0 | - | D |
| Sofidel America OK | Manufacturing | 0 | - | D |
| Sofidel America CORP. PA | Wholesale Trade | 2 | $101,650 | - |
| Sofinnova Investments, Inc. CA | Finance & Insurance | 1 | $150,000 | - |
| Sofitel Chicago Magnificent Mile IL | - | 0 | - | - |
| Sofitel Hotels and Resorts CA | - | 0 | - | - |
| Sofitel Los Angeles at Beverly Hills CA | - | 0 | - | - |
| Sofitel Los Angeles Beverly Hi CA | Accommodation & Food Services | 0 | - | F |
| SoFLo Premier Logistics LLC FL | Transportation & Warehousing | 0 | - | D |
| SoFLo Prime Logistics LLC FL | Transportation & Warehousing | 0 | - | D |
| Sofo Foods of Ohio LLC OH | Wholesale Trade | 0 | - | F |
| Soft Card NY | - | 0 | - | - |
| Soft Labs NA Inc MA | Professional & Technical Services | 2 | $117,500 | - |
| Soft Nut Inc GA | Professional & Technical Services | 4 | $104,738 | - |
| Soft Parch LLC WY | Professional & Technical Services | 3 | $79,333 | - |
| Soft Robotics, Inc. MA | Professional & Technical Services | 1 | $77,500 | - |
| Soft Serve Studio USA LLC NY | Professional & Technical Services | 1 | $80,000 | - |
| Soft Shell CA | - | 0 | - | - |
| Soft Snippets Inc FL | Professional & Technical Services | 3 | $103,533 | - |
| Soft Snippets Inc GA | Professional & Technical Services | 2 | $102,800 | - |
| Soft Source, Inc. GA | Professional & Technical Services | 1 | $95,000 | - |
| Soft Surroundings MO | - | 0 | - | - |
| Soft Tek Sol Inc FL | Professional & Technical Services | 4 | $91,275 | - |
| Softcard TX | - | 0 | - | - |
| SoftClouds LLC CA | Professional & Technical Services | 2 | $129,033 | - |
| Softcom Systems Inc NJ | Professional & Technical Services | 8 | $115,625 | - |
| Softcom, INC. VA | Professional & Technical Services | 4 | $82,093 | - |
| Softcon USA, Inc. IL | Professional & Technical Services | 4 | $113,169 | - |
| SoftCorp International, Inc. MI | Professional & Technical Services | 11 | $115,289 | - |
| Softcrylic LLC NJ | Professional & Technical Services | 2 | $89,596 | - |
| Softdata Inc MO | Professional & Technical Services | 2 | $78,655 | - |
| Softech International Resources, Inc GA | Professional & Technical Services | 5 | $101,794 | - |
| Softech, Inc. MD | Professional & Technical Services | 1 | $94,500 | - |
| Softeon Inc. VA | Professional & Technical Services | 2 | $200,000 | - |
| Softheon, Inc. NY | Professional & Technical Services | 13 | $142,877 | - |
| Softhq CA | Professional & Technical Services | 2 | $130,000 | - |
| Softility, Inc. VA | Professional & Technical Services | 4 | $122,500 | - |
| Softions Consulting Inc. NJ | Professional & Technical Services | 1 | $123,000 | - |
| Softlight Technologies LLC MA | Professional & Technical Services | 2 | $124,488 | - |
| Softlight Technologies LLC TX | Professional & Technical Services | 1 | $135,000 | - |
