| Southern New Jersey Perinatal Cooperative NJ | Healthcare & Social Assistance | 1 | $70,000 | - |
| Southern NV Culinary & Bartenders NV | - | 0 | - | - |
| Southern Ocean Medical Center NJ | Healthcare & Social Assistance | 0 | - | F |
| Southern Ohio Medical Center OH | Healthcare & Social Assistance | 0 | - | D |
| Southern Oklahoma Ambulance Service OK | Healthcare & Social Assistance | 0 | - | F |
| Southern Oregon Aspire OR | Healthcare & Social Assistance | 0 | - | F |
| Southern Oregon Cardiology, LLC OR | Healthcare & Social Assistance | 1 | $208,000 | A |
| Southern Oregon Goodwill OR | Healthcare & Social Assistance | 0 | - | F |
| Southern Outdoor Restoration NC | Administrative & Waste Services | 0 | - | F |
| Southern PacPizza dba Pizza Hut - 029197 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029198 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029199 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029200 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029201 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029202 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029203 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029205 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029207 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029208 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029210 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029211 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029212 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029213 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029215 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029220 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029221 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029222 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029224 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029225 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029226 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029228 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029229 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029230 CA | - | 0 | - | - |
| Southern PacPizza dba Pizza Hut - 029232 CA | - | 0 | - | - |
| Southern Parallel Forest Products AL | Manufacturing | 0 | - | F |
| Southern Parking, Inc. Perry South Beach Hotel FL | - | 0 | - | - |
| Southern Pines Health and Rehabilitation AR | Healthcare & Social Assistance | 0 | - | - |
| Southern Quality Meats MS | - | 0 | - | - |
| Southern Ridges Capital USA LLC NY | Finance & Insurance | 1 | $210,000 | - |
| Southern Season SC | - | 0 | - | - |
| Southern Season VA | - | 0 | - | - |
| Southern Shade Tree Co. Inc. SC | Administrative & Waste Services | 0 | - | F |
| Southern Speciality Finance MS | - | 0 | - | - |
| Southern Specialty Finance Inc SC | - | 0 | - | - |
| Southern Specialty Finance Inc TN | - | 0 | - | - |
| Southern Star Express LLC - Fort Worth TX | - | 0 | - | - |
| Southern Star Express, LLC OK | Transportation & Warehousing | 0 | - | A |
| Southern Star Express, LLC (DDF8) TX | - | 0 | - | - |
| Southern States Cooperative Inc. KY | Wholesale Trade | 0 | - | D |
| Southern States Cooperative Inc. VA | Wholesale Trade | 0 | - | C |