| Sommercal Concrete,Inc. CA | Construction | 0 | — | F |
| Sommercal Construction,Inc. CA | Construction | 0 | — | F |
| Sommers Construction Company, Inc. WI | Construction | 0 | — | D |
| Sommers INC WI | Retail Trade | 0 | — | C |
| Sommerset Place NC | Real Estate | 0 | — | A |
| Somnus Mattress International SC | Manufacturing | 0 | — | F |
| SOMO, Inc. OR | Retail Trade | 0 | — | A |
| somoinc MO | Retail Trade | 0 | — | D |
| Somont Oil Company, Inc MT | Mining & Extraction | 0 | — | F |
| Somos Healthcare Providers, Inc. NY | — | 0 | — | — |
| Sompo Japan Insurance Company of America NY | — | 0 | — | — |
| Sompriya Fine Spirits LLC IL | Manufacturing | 1 | $84,000 | — |
| Sona Asset Management US, LLC NY | Finance & Insurance | 1 | $160,000 | — |
| Sona BLW Precision Forge NC | — | 0 | — | — |
| Sonablate Corp. IN | Manufacturing | 0 | — | A |
| Sonaca - NA MO | Manufacturing | 0 | — | D |
| Sonaca North America CA | Manufacturing | 0 | — | F |
| Sonaca North America KS | Manufacturing | 0 | — | F |
| Sonaca North America MO | Manufacturing | 0 | — | F |
| Sonaca North America WA | Manufacturing | 0 | — | D |
| Sonas, Inc. CO | Transportation & Warehousing | 0 | — | C |
| Sonata Boca Raton, LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Sonata Boynton Beach, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Coconut Creek, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Delray Beach, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Health Care FL | Healthcare & Social Assistance | 0 | — | A |
| Sonata Lake Mary Manager, LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Sonata Palm Coast Manager, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Senior Living FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Software North America, Inc. CA | Professional & Technical Services | 19 | $9,425,441 | — |
| Sonata V2 Manager, LLC FL | Healthcare & Social Assistance | 0 | — | A |
| Sonata Vero Beach, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonata Viera Manager FL | Healthcare & Social Assistance | 0 | — | A |
| Sonata Windermere Manager, LLC FL | Healthcare & Social Assistance | 0 | — | F |
| Sonatech LLC CA | Manufacturing | 0 | — | F |
| Sonatus, Inc. CA | Professional & Technical Services | 12 | $160,083 | — |
| Sonbyrne Sales Inc NY | Retail Trade | 0 | — | C |
| Sonco Worldwide MD | — | 0 | — | — |
| Sonder Brewing, LLC OH | Manufacturing | 0 | — | C |
| Sonder USA CO | — | 0 | — | — |
| Sonder USA Inc. CA | Real Estate | 1 | $90,376 | — |
| Sonderen Paper Box WA | Manufacturing | 0 | — | F |
| SONE Associates LLC NE | Accommodation & Food Services | 0 | — | D |
| SONE CAPITAL MANAGEMENT, LLC NY | Finance & Insurance | 1 | $250,000 | — |
| Sonepar AK | Wholesale Trade | 0 | — | A |
| Sonepar AL | Wholesale Trade | 0 | — | A |
| Sonepar AR | Wholesale Trade | 0 | — | A |
| Sonepar AZ | Wholesale Trade | 0 | — | B |
| Sonepar CA | Wholesale Trade | 0 | — | B |
| Sonepar CO | Wholesale Trade | 0 | — | C |
