| Southern States Cooperative Inc. WV | Retail Trade | 0 | - | B |
| Southern States LLC GA | Manufacturing | 0 | - | F |
| Southern States Material Handling FL | Other Services | 0 | - | B |
| Southern Steel Engineers, LLC SC | Professional & Technical Services | 2 | $66,431 | - |
| Southern Tank Transport, Inc. SC | Transportation & Warehousing | 0 | - | C |
| Southern Telecom Inc NY | Wholesale Trade | 1 | $75,733 | - |
| Southern Tennessee Medical Center LLC TN | Healthcare & Social Assistance | 0 | - | F |
| Southern Theatres LLC OH | - | 0 | - | - |
| Southern Tier Insulations NY | Construction | 0 | - | F |
| Southern University at New Orleans LA | Educational Services | 0 | - | B |
| Southern Utah University UT | Educational Services | 4 | $78,550 | - |
| Southern Veneer Specialty Products NC | - | 0 | - | - |
| Southern Vermont College VT | - | 0 | - | - |
| Southern Veterinary Partners, LLC AL | Professional & Technical Services | 1 | $115,000 | - |
| Southern Virginia University VA | Educational Services | 1 | $65,000 | - |
| Southern Wholesale Glass GA | Retail Trade | 0 | - | A |
| Southern Wild Game Devine Plant LLC TX | Manufacturing | 0 | - | F |
| Southern Will County Coop for Special Education IL | Educational Services | 0 | - | C |
| Southern Wind Investment, Inc. FL | Real Estate | 1 | $65,000 | - |
| Southern Winds Hospital FL | Healthcare & Social Assistance | 0 | - | F |
| Southern Wisconsin Foods WI | - | 0 | - | - |
| Southern Wisconsin Foods dba Burger King WI | - | 0 | - | - |
| Southern-Champion TX | Manufacturing | 0 | - | A |
| Southerntier Custom Fabricators, Inc. NY | Manufacturing | 0 | - | A |
| Southgate At Shrewsbury MA | Healthcare & Social Assistance | 0 | - | F |
| Southland Box Company CA | Manufacturing | 0 | - | F |
| Southland Care Center CA | Healthcare & Social Assistance | 0 | - | F |
| Southland Contracting, Inc. TX | Construction | 1 | $95,000 | B |
| Southland Health & Rehabilitation GA | Healthcare & Social Assistance | 0 | - | F |
| Southland Industries CA | Construction | 0 | - | A |
| Southland Insulators of Manassas VA | Construction | 0 | - | F |
| Southland Sod Farms Operations, Inc. CA | Agriculture & Forestry | 0 | - | F |
| Southland Transit, Inc. CA | - | 0 | - | - |
| Southland Transportation NC | Transportation & Warehousing | 0 | - | C |
| Southland Truck Group, LLC LA | Retail Trade | 0 | - | A |
| Southland Utility Services FL | Construction | 0 | - | F |
| Southlands Engineering, LLC AZ | Professional & Technical Services | 1 | $81,806 | - |
| Southlands Schools International CA | Educational Services | 1 | $65,000 | - |
| Southminster Inc. NC | Healthcare & Social Assistance | 0 | - | F |
| Southpointe Healthcare and Rehab SC | Healthcare & Social Assistance | 0 | - | F |
| Southport Center for Nursing and Rehabil CT | Healthcare & Social Assistance | 0 | - | F |
| Southport Center for Nursing and Rehabilitation CT | Healthcare & Social Assistance | 0 | - | F |
| Southport Lumber Company OR | Manufacturing | 0 | - | D |
| Southrest Inc. dba The Woodmark WA | - | 0 | - | - |
| Southside Communities Fire Protection, Inc. GA | - | 0 | - | - |
| Southside Unlimited CA | Healthcare & Social Assistance | 0 | - | F |
| Southstar LLC - Kroger Facility TX | - | 0 | - | - |
| Southview Design INC MN | Administrative & Waste Services | 0 | - | D |
| Southview Senior Living MN | Healthcare & Social Assistance | 0 | - | F |
| Southwark Metal Mfg Co IN | Manufacturing | 0 | - | F |
