| Sophos, Inc. TX | Information & Media | 30 | $165,665 | - |
| Sophus IT Solutions, LLC WA | Professional & Technical Services | 1 | $104,000 | - |
| Sopport Solutions of the Mid South TN | Healthcare & Social Assistance | 0 | - | F |
| Sopra Solutions USA Inc. MA | Professional & Technical Services | 1 | $128,262 | - |
| Soprema MI | Manufacturing | 0 | - | F |
| SOPREMA, Inc MD | Construction | 0 | - | F |
| Sopris Capital Real Estate Associates LLC CO | Finance & Insurance | 1 | $300,000 | - |
| Sora Power CA | Manufacturing | 0 | - | - |
| Soraban, Inc. CA | Information & Media | 1 | $161,637 | - |
| Sorbent Products Co, Inc KY | Manufacturing | 0 | - | C |
| Sorella Labs Inc. NY | Professional & Technical Services | 1 | $200,000 | - |
| Sorensen Companies LLC UT | Construction | 0 | - | F |
| Sorenson Communications, LLC CA | Professional & Technical Services | 0 | - | F |
| Sorenson Communications, LLC FL | Professional & Technical Services | 0 | - | F |
| Sorenson Communications, LLC IA | - | 0 | - | - |
| Sorenson Communications, LLC TX | Professional & Technical Services | 0 | - | F |
| Sorenson Engineering, Inc CA | Manufacturing | 0 | - | F |
| Sorlien Electric, Inc SD | Construction | 0 | - | A |
| Sorona Inc. d.b.a. Rosenxt Technology USA, Inc. CA | Mining & Extraction | 1 | $110,460 | - |
| Soros Fund Management, LLC NY | Finance & Insurance | 2 | $180,000 | - |
| Sorren, Inc FL | Professional & Technical Services | 1 | $75,600 | - |
| Sorrento Berry Farms, LLC CA | Agriculture & Forestry | 0 | - | D |
| Sorrento Continuing Care Center Ltd. Co. d/b/a Sorrento TX | Healthcare & Social Assistance | 0 | - | F |
| Sorrento Lactalis Inc ID | Manufacturing | 0 | - | A |
| Sorrento Therapeutics, Inc. CA | - | 0 | - | - |
| Sorta OH | Transportation & Warehousing | 0 | - | C |
| Sortera Technologies Inc. IN | Wholesale Trade | 1 | $124,134 | - |
| Sortins Technologies Inc. PA | Professional & Technical Services | 2 | $95,035 | - |
| Sortpack, INC. FL | Wholesale Trade | 1 | $70,000 | - |
| SOS Information Technology New York Inc. NY | Professional & Technical Services | 1 | $118,560 | - |
| SOSi International LLC AZ | - | 0 | - | - |
| SOSi International LLC AZ | - | 0 | - | - |
| SOSV Investments LLC NJ | Finance & Insurance | 1 | $194,051 | - |
| Soter Analytics Inc. DE | Professional & Technical Services | 1 | $120,000 | - |
| Soter Vineyards OR | Manufacturing | 0 | - | B |
| Sotera Defense Solutions MD | - | 0 | - | - |
| Sotheby's, Inc. NY | Retail Trade | 4 | $170,000 | - |
| Sothebys, Inc. NY | Retail Trade | 2 | $290,000 | - |
| Sotheby’s, Inc. NY | Retail Trade | 1 | $169,139 | - |
| Soto & Sanchez Investment Inc - I Love L.A. CA | - | 0 | - | - |
| Soto & Sanchez Investments Inc. CA | - | 0 | - | - |
| Soudal KY | Manufacturing | 0 | - | F |
| Souffle Therapeutics, Inc. MA | Professional & Technical Services | 1 | $174,915 | - |
| Soukup Construction SD | Construction | 0 | - | F |
| Soul and Brains LLC TX | Professional & Technical Services | 1 | $61,000 | - |
| Soul Bowl MN | - | 0 | - | - |
| Soulshinefarms LLC GA | Manufacturing | 0 | - | A |
| Soumava Sen Dds PC CA | Healthcare & Social Assistance | 5 | $186,418 | - |
| Sound Community Services, Inc. CT | Public Administration | 0 | - | F |
| Sound Inpatient Physicians - Michigan, PLLC WA | Healthcare & Social Assistance | 4 | $271,913 | - |