| Sony Electronics, Inc.-San Jose CA | — | 0 | — | — |
| Sony Interactive Entartainment CA | Management of Companies | 0 | — | A |
| Sony Interactive Entertainment AR | Management of Companies | 0 | — | A |
| Sony Interactive Entertainment NC | Management of Companies | 0 | — | A |
| Sony Interactive Entertainment OR | Management of Companies | 0 | — | A |
| Sony Interactive Entertainment TX | Management of Companies | 0 | — | F |
| Sony Interactive Entertainment WA | Management of Companies | 0 | — | A |
| Sony Interactive Entertainment WI | Management of Companies | 0 | — | A |
| SONY INTERACTIVE ENTERTAINMENT LLC CA | Management of Companies | 86 | $166,409 | A |
| Sony Interactive Entertainment LLC, Firewalk Studios WA | — | 0 | — | — |
| SONY INTERACTIVEENTERTAINMENT LLC CA | Professional & Technical Services | 1 | $127,400 | — |
| Sony Mobile Communications (USA) Inc. CA | — | 0 | — | — |
| Sony Music Entertainment CA | Manufacturing | 0 | — | A |
| Sony Music Entertainment FL | Manufacturing | 0 | — | A |
| Sony Music Entertainment NJ | — | 0 | — | — |
| Sony Music Entertainment NY | Information & Media | 5 | $99,557 | A |
| Sony Music Entertainment TN | Manufacturing | 0 | — | A |
| Sony Music Holdings Inc. CA | — | 0 | — | — |
| Sony Music Holdings Inc. NJ | — | 0 | — | — |
| Sony Online Entertainment CA | — | 0 | — | — |
| Sony Picture Television, Inc. CA | Information & Media | 2 | $134,735 | — |
| Sony Pictures Entertainment Inc. CA | Information & Media | 12 | $24,046,766 | B |
| Sony Pictures Studios Inc. CA | — | 0 | — | — |
| Sony Pictures Television Advertising Sales Company CA | Information & Media | 1 | $224,000 | — |
| Sony Pictures Television Inc. CA | Information & Media | 1 | $91,058 | — |
| Sony Sewing Company WA | Manufacturing | 0 | — | A |
| Soon Express Inc CA | Transportation & Warehousing | 0 | — | D |
| Soona Co CO | Professional & Technical Services | 1 | $124,630 | — |
| Sooner Anesthesia Billing LLC OK | Administrative & Waste Services | 0 | — | A |
| SOONER MANUFACTURING OK | Manufacturing | 0 | — | A |
| Sooner Pipe TX | Wholesale Trade | 0 | — | A |
| Sooner Plains Ag OK | Wholesale Trade | 0 | — | A |
| Sooner Transportation LLC NH | Transportation & Warehousing | 0 | — | F |
| SOONEST EXPRESS INC. CA | Transportation & Warehousing | 1 | $56,368 | — |
| Sooper Dooper SC | — | 0 | — | — |
| Soos Creek Water & Sewer District WA | Construction | 0 | — | D |
| Soos Holdings AK | Professional & Technical Services | 0 | — | A |
| Soostone, Inc. NY | Information & Media | 3 | $113,000 | — |
| Soothsayer Analytics, LLC MI | Professional & Technical Services | 1 | $89,898 | — |
| Soouthwestern & Pacific Specialty Finance, Inc. - Axcess Financial CA | — | 0 | — | — |
| Sopakco SC | Manufacturing | 0 | — | C |
| SOPAKCO - Processing SC | Manufacturing | 0 | — | F |
| Soper Companies WI | Administrative & Waste Services | 0 | — | D |
| SOPHLOGIC GLOBAL LLC. CA | Professional & Technical Services | 42 | $109,647 | — |
| Sophos, Inc. TX | Information & Media | 30 | $165,665 | — |
| Sophus IT Solutions, LLC WA | Professional & Technical Services | 1 | $104,000 | — |
| SOPHY - Hyde Park IL | Accommodation & Food Services | 0 | — | A |
| SOPHY Hotel IL | Accommodation & Food Services | 0 | — | F |
| SOPO Caper Delivery Services, Inc. ME | Transportation & Warehousing | 0 | — | F |
| Sopport Solutions of the Mid South TN | Healthcare & Social Assistance | 0 | — | F |
