| Soham, Inc. WA | Information & Media | 1 | $127,409 | - |
| Sohi and Jain LLC MA | Healthcare & Social Assistance | 1 | $312,000 | - |
| Sohn Manufacturing WI | Manufacturing | 0 | - | F |
| Sohnen Enterprises CA | Wholesale Trade | 0 | - | F |
| Soho - Dumbo Inc. NY | - | 0 | - | - |
| Soho 54 Hotel NY | - | 0 | - | - |
| Soho Apparel Group Inc. CA | Wholesale Trade | 1 | $60,000 | - |
| Soho Beach House, LLC FL | - | 0 | - | - |
| Soho House Beach House, LLC FL | - | 0 | - | - |
| Soho House Chicago, LLC IL | - | 0 | - | - |
| Soho House New York, Inc. NY | - | 0 | - | - |
| Soho House West Hollywood, LLCC CA | - | 0 | - | - |
| Soho House, LLC CA | Accommodation & Food Services | 0 | - | F |
| Soho House, LLC FL | Accommodation & Food Services | 0 | - | F |
| Soho House, LLC IL | Accommodation & Food Services | 0 | - | F |
| Soho Otolaryngology P.C. NY | Healthcare & Social Assistance | 1 | $106,912 | - |
| Soho Studio Corp, LLC NJ | Wholesale Trade | 0 | - | F |
| Soho Studio Corp. (Bank St) NY | - | 0 | - | - |
| Soho Studio Corp. (Snediker Ave) NY | - | 0 | - | - |
| Soho Warehouse, LLC CA | - | 0 | - | - |
| Soho-Cecconis (Water Street), LLC NY | - | 0 | - | - |
| Soho-Ludlow Tenant, Inc. NY | - | 0 | - | - |
| Soho-Works 55 Water Inc. NY | - | 0 | - | - |
| Sohum Systems, LLC KS | Professional & Technical Services | 7 | $107,497 | - |
| Soil And Land Use Technology, INC. DC | Professional & Technical Services | 1 | $110,864 | - |
| Soil and Materials Engineers, Inc. (SME) MI | Professional & Technical Services | 0 | - | F |
| Soil Organic, Inc. TX | - | 0 | - | - |
| Soimex Denimagic Inc NJ | Professional & Technical Services | 5 | $89,698 | - |
| Soiree Valet Parking Service, Inc. CA | - | 0 | - | - |
| Soitec Solar Industries, LLC CA | - | 0 | - | - |
| Sojern, Inc. CA | Professional & Technical Services | 2 | $118,500 | - |
| Sojo Industries, Inc. PA | Administrative & Waste Services | 1 | $100,000 | - |
| Soka University of America CA | Educational Services | 1 | $113,300 | - |
| Soko Glam, Inc. NY | Retail Trade | 2 | $76,800 | - |
| Sol IT Systems INC TX | Professional & Technical Services | 2 | $84,448 | - |
| Sol Radiology, Inc. CA | Healthcare & Social Assistance | 2 | - | - |
| Sol Systems, LLC DC | Utilities | 1 | $130,000 | - |
| Solace Healthcare CO | Healthcare & Social Assistance | 0 | - | - |
| Solacium New Haven LLC UT | Healthcare & Social Assistance | 0 | - | F |
| Solacium Sunrise LLC UT | Healthcare & Social Assistance | 0 | - | F |
| Solae, LLC dba Dupont Soy Polymer KY | - | 0 | - | - |
| Solage CA | - | 0 | - | - |
| Solairus Aviation CA | Transportation & Warehousing | 0 | - | B |
| Solano Garbage Company CA | Administrative & Waste Services | 0 | - | F |
| Solano Rag CO INC CA | Retail Trade | 0 | - | D |
| Solar Landscape LLC NJ | Utilities | 8 | $166,066 | - |
| Solar Advantage LLC FL | Utilities | 1 | $79,186 | - |
| Solar Electric Systems Inc. NY | Construction | 1 | $150,000 | F |
| Solar Energy Services, Inc. MD | Construction | 0 | - | F |
| Solar Energy World MD | Construction | 0 | - | F |
