| Soma Capital Management LLC FL | Finance & Insurance | 1 | $275,000 | — |
| Soma Technology International, Inc. CT | Wholesale Trade | 4 | $91,479 | — |
| SOMACIS Inc. CA | Manufacturing | 0 | — | A |
| SomaLogic Operating Co. Inc. CO | Professional & Technical Services | 2 | $168,366 | — |
| Somaschini North America IN | Manufacturing | 0 | — | A |
| Somatus, Inc. VA | Healthcare & Social Assistance | 1 | $139,152 | — |
| Sombra Cosmetics NM | Manufacturing | 0 | — | A |
| Sombrero Construction LLC. AZ | Construction | 0 | — | F |
| Someplace, LLC CA | Professional & Technical Services | 1 | $240,000 | — |
| Somera Road Services, LLC NY | Real Estate | 1 | $135,000 | — |
| SomeraRoad Services, LLC NY | Real Estate | 1 | $135,000 | — |
| Somerby at St.Vincent's AL | Healthcare & Social Assistance | 0 | — | F |
| Somerby of Mobile AL | Healthcare & Social Assistance | 0 | — | F |
| Somerby Sandy Springs GA | Healthcare & Social Assistance | 0 | — | F |
| Somerby Santa Rosa Beach FL | Healthcare & Social Assistance | 0 | — | A |
| Somerby Senior Living AL | Healthcare & Social Assistance | 0 | — | D |
| Somerford House and Place Newark DE | Healthcare & Social Assistance | 0 | — | A |
| Somero Enterprises, Inc. FL | Manufacturing | 0 | — | F |
| Somero Enterprises, Inc. MI | Manufacturing | 0 | — | F |
| Somerpoint - Rampart Office NV | — | 0 | — | — |
| Somerpointe - Club de Soleil Resort NV | — | 0 | — | — |
| Somerpointe - Tahiti Village NV | — | 0 | — | — |
| Somers Haus of Logistics AL | Transportation & Warehousing | 0 | — | A |
| SOMERSET ACADEMY OF TEXAS TX | Educational Services | 2 | $64,750 | — |
| Somerset Biofuel, Inc KY | Manufacturing | 0 | — | A |
| Somerset Care, Inc. PA | Healthcare & Social Assistance | 0 | — | F |
| Somerset Coca-Cola KY | Manufacturing | 0 | — | D |
| Somerset Nursing and Rehab KY | Healthcare & Social Assistance | 0 | — | F |
| Somerset Operating Company LLC NY | Utilities | 0 | — | F |
| Somerset Recycling Services, Inc KY | Manufacturing | 0 | — | A |
| Somerset Rural Electric Cooperative Inc. PA | Construction | 0 | — | F |
| Somerset Steel Erection Company, Inc VA | Construction | 0 | — | A |
| Somerset Steel Erection Company, Inc. MD | Construction | 0 | — | A |
| Somerset Steel Erection Company, Inc. PA | Construction | 0 | — | B |
| Somerset Stores, LLC NJ | Retail Trade | 0 | — | F |
| Somerset Subacute and Care CA | Healthcare & Social Assistance | 0 | — | F |
| Somerset Subacute and Rehab CA | Healthcare & Social Assistance | 0 | — | D |
| Somerset Welding and Steel PA | Manufacturing | 0 | — | D |
| Somerton School District 11 AZ | Educational Services | 0 | — | A |
| Somervell County Hospital District TX | Healthcare & Social Assistance | 0 | — | A |
| Somerville Industries, Inc WV | Manufacturing | 0 | — | A |
| Something Cool, LLC IN | Healthcare & Social Assistance | 1 | $198,640 | — |
| Something Different Linen NJ | Manufacturing | 0 | — | A |
| Something Inked TN | Manufacturing | 0 | — | A |
| Somic America VA | Manufacturing | 0 | — | F |
| Somic Dynamics, Inc. ME | Professional & Technical Services | 2 | $115,000 | — |
| Somic Packaging, Inc. MN | Manufacturing | 0 | — | A |
| Somireddy Law Group PLLC VA | Professional & Technical Services | 3 | $66,692 | — |
| Somite Therapeutics TX | Professional & Technical Services | 1 | $112,629 | — |
| SOMMA TOOL COMPANY CT | Manufacturing | 0 | — | A |
