| Sourthern Glazers Wine and Spirits, LLC CA | - | 0 | - | - |
| South Arkansas Cardiology PLLC AR | Healthcare & Social Assistance | 2 | $98,200 | - |
| South Asian Council For Social Services NY | Healthcare & Social Assistance | 1 | $60,000 | - |
| South Atlantic Conference of Seventh-day Adventists GA | Other Services | 1 | $63,504 | - |
| South Atlantic Contract Packaging, LLC. NC | Administrative & Waste Services | 0 | - | D |
| South Atlantic Packaging Corp. LLC MS | - | 0 | - | - |
| South Atlantic Services, Inc. TX | Manufacturing | 0 | - | F |
| South Austin Medical Center TX | Healthcare & Social Assistance | 0 | - | F |
| South Avenue Assisted Living LLC OH | Healthcare & Social Assistance | 0 | - | - |
| South Bay Ford INC. CA | Retail Trade | 0 | - | - |
| South Bay Motel Investors, LLC dba E-Z 8 Motel CA | - | 0 | - | - |
| South Bay Recycling CA | Administrative & Waste Services | 0 | - | F |
| South Bay Solutions, Inc. (Subchapter S Corp) CA | Manufacturing | 0 | - | F |
| South Beach Group, Inc. FL | - | 0 | - | - |
| South Bend Community School Corporation IN | Educational Services | 2 | $92,290 | - |
| South Bronx Mental Health Council, Inc. NY | - | 0 | - | - |
| South Broward Hospital District FL | Healthcare & Social Assistance | 4 | $268,030 | - |
| South Carolina Department of Corrections SC | Public Administration | 0 | - | F |
| South Carolina Department of Public Safety SC | Public Administration | 0 | - | F |
| South Carolina Dialogue Foundation IA | Other Services | 1 | $61,773 | - |
| South Carolina Dialogue Foundation SC | Other Services | 1 | $49,130 | - |
| South Carolina Episcopal Home at Still Hopes SC | Healthcare & Social Assistance | 0 | - | F |
| South Carolina State Ports Authority SC | Transportation & Warehousing | 0 | - | D |
| South Carolina State University SC | Educational Services | 2 | $60,884 | - |
| South Carolina Vocational Rehabilitation Department SC | Healthcare & Social Assistance | 0 | - | B |
| South Carolina Yutaka Technologies SC | - | 0 | - | - |
| South Center Street Nursing Home, LLC DBA Alaris Health at St. Mary's NJ | Healthcare & Social Assistance | 0 | - | F |
| South Central Conference of Seventh-day Adventists TN | Other Services | 1 | $64,872 | - |
| South Central Connecticut Regional Water Authority CT | Utilities | 0 | - | F |
| South Central Indiana REMC IN | Construction | 0 | - | F |
| South Central Kansas Medical Center KS | Healthcare & Social Assistance | 0 | - | F |
| South Central MO CAA MO | Healthcare & Social Assistance | 0 | - | F |
| South Central Power Company OH | Utilities | 0 | - | F |
| South Central Regional Medical Center MS | Healthcare & Social Assistance | 2 | - | - |
| South Central Restaurant, LLC dba TIJUANA PICNIC NY | - | 0 | - | - |
| South City Hospital MO | - | 0 | - | - |
| South City Motors, Inc. CA | - | 0 | - | - |
| South Coast Charter School Association CA | Educational Services | 2 | $60,000 | - |
| South Coast Charter Schools Association CA | Educational Services | 1 | $60,000 | - |
| South Coast Community Services CA | Healthcare & Social Assistance | 0 | - | F |
| South Coast Plaza CA | - | 0 | - | - |
| South Coast Winery Resort & Spa CA | - | 0 | - | - |
| South Correctional Entity (SCORE Jail) WA | Public Administration | 0 | - | D |
| South County Packing, Inc CA | Agriculture & Forestry | 0 | - | F |
| South Cove Community Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $205,005 | - |
| South Dakota School of Mines and Technology SD | Educational Services | 4 | $84,326 | - |
| South Dakota Soybean Processors SD | Manufacturing | 0 | - | F |
| South Dakota State University SD | Educational Services | 14 | $85,615 | - |
| South Davis Community Hospital UT | Healthcare & Social Assistance | 0 | - | F |
| South East Carriers, Inc. TN | Transportation & Warehousing | 0 | - | C |
