| Southern Glazers Wine and Spirits LA | Wholesale Trade | 0 | - | C |
| Southern Glazers Wine and Spirits MD | Wholesale Trade | 0 | - | D |
| Southern Glazers Wine and Spirits MN | Wholesale Trade | 0 | - | F |
| Southern Glazers Wine and Spirits MO | Wholesale Trade | 0 | - | F |
| Southern Glazers Wine and Spirits NJ | Wholesale Trade | 0 | - | F |
| Southern Glazers Wine and Spirits NM | Wholesale Trade | 0 | - | C |
| Southern Glazers Wine and Spirits NY | Wholesale Trade | 0 | - | F |
| Southern Glazers Wine and Spirits OK | Wholesale Trade | 0 | - | B |
| Southern Glazers Wine and Spirits OR | Wholesale Trade | 0 | - | C |
| Southern Glazers Wine and Spirits SC | Wholesale Trade | 0 | - | D |
| Southern Glazers Wine and Spirits TX | Wholesale Trade | 0 | - | C |
| Southern Glazers Wine and Spirits WA | Wholesale Trade | 0 | - | D |
| Southern Glazers Wine, Spirits & Beer of NV NV | Wholesale Trade | 0 | - | F |
| Southern Glaziers Wine and Spirits, LLC CA | - | 0 | - | - |
| Southern Graphics Systems LLC PA | - | 0 | - | - |
| Southern Hardwood TX | Manufacturing | 0 | - | F |
| Southern Haulers, LLC. AL | Transportation & Warehousing | 0 | - | C |
| Southern Highlands Community Mental Health Center WV | Healthcare & Social Assistance | 0 | - | B |
| Southern Home Care Services, Inc. CA | - | 0 | - | - |
| Southern Humboldt Community Healthcare District CA | Healthcare & Social Assistance | 1 | $180,000 | - |
| Southern Illinois Healthcare IL | Healthcare & Social Assistance | 0 | - | F |
| Southern Illinois Hospital Services IL | Healthcare & Social Assistance | 3 | $66,095 | - |
| Southern Illinois Living Centers IL | Healthcare & Social Assistance | 0 | - | F |
| Southern Illinois Medical Services IL | Healthcare & Social Assistance | 5 | $470,000 | - |
| Southern Illinois Riverboat Casino Cruises LLC IL | - | 0 | - | - |
| Southern Illinois University Carbondale IL | Educational Services | 10 | $80,784 | - |
| Southern Illinois University Edwardsville IL | Educational Services | 6 | $83,750 | - |
| Southern Illinois University School of Medicine IL | Educational Services | 8 | $230,950 | - |
| Southern Industrial Constructors NC | Construction | 0 | - | A |
| Southern Industrial Constructors, Inc. dba General Electric Aviation COVID19 NC | - | 0 | - | - |
| Southern Industries Home Improvements LLC GA | Construction | 0 | - | F |
| Southern Insulation, Inc. VA | Construction | 1 | $90,000 | - |
| Southern Kern Unified School District CA | Educational Services | 12 | $84,827 | - |
| Southern Kidney Specialists, PLC TN | Healthcare & Social Assistance | 1 | $250,000 | - |
| Southern Lumber and Millwork SC | Retail Trade | 0 | - | C |
| Southern Lure Company MS | - | 0 | - | - |
| Southern Management Companies VA | Real Estate | 0 | - | F |
| Southern Maryland Electric Cooperative MD | Utilities | 0 | - | F |
| Southern Medical Partners, L.L.C. LA | Administrative & Waste Services | 1 | $239,200 | - |
| Southern Methodist University TX | Educational Services | 19 | $68,629 | - |
| Southern Minnesota Beet Sugar Cooperative MN | Manufacturing | 0 | - | F |
| Southern Minnesota Education Consortium MN | Educational Services | 0 | - | B |
| Southern Mono Health Care District CA | Healthcare & Social Assistance | 0 | - | D |
| Southern Motion MS | Manufacturing | 0 | - | B |
| Southern Nazarene University OK | Educational Services | 1 | $36,088 | - |
| Southern Nevada Adult Mental Health Services NV | Healthcare & Social Assistance | 0 | - | F |
| Southern New England Conference of Seventh-day Adventists MA | Other Services | 1 | $71,143 | - |
| Southern New Hampshire Health NH | Healthcare & Social Assistance | 1 | $69,680 | - |
| Southern New Hampshire Medical Center NH | Healthcare & Social Assistance | 1 | $69,680 | F |
| Southern New Hampshire University NH | Educational Services | 1 | $90,854 | - |
