| Sourthern Glazers Wine and Spirits, LLC CA | — | 0 | — | — |
| South Alabama Brick Company AL | Construction | 0 | — | A |
| South Alabama Electric Cooperative AL | Utilities | 0 | — | D |
| South Alabama Materials AL | Mining & Extraction | 0 | — | F |
| South Ark Electric LLC AR | Construction | 0 | — | A |
| SOUTH ARKANSAS CARDIOLOGY PLLC AR | Healthcare & Social Assistance | 2 | $98,200 | — |
| SOUTH ASIAN COUNCIL FOR SOCIAL SERVICES NY | Healthcare & Social Assistance | 1 | $60,000 | — |
| SOUTH ATLANTA MOTORS LLC dba HONDA SOUTH GA | Other Services | 0 | — | C |
| South Atlantic Conference of Seventh-day Adventists GA | Other Services | 1 | $63,504 | — |
| South Atlantic Construction Company NC | Construction | 0 | — | F |
| South Atlantic Contract Packaging, LLC. GA | Administrative & Waste Services | 0 | — | A |
| South Atlantic Contract Packaging, LLC. IL | Administrative & Waste Services | 0 | — | F |
| South Atlantic Contract Packaging, LLC. IN | Administrative & Waste Services | 0 | — | B |
| South Atlantic Contract Packaging, LLC. MS | Administrative & Waste Services | 0 | — | A |
| South Atlantic Contract Packaging, LLC. NC | Administrative & Waste Services | 0 | — | D |
| South Atlantic Contract Packaging, LLC. OH | Administrative & Waste Services | 0 | — | A |
| South Atlantic Contract Packaging, LLC. PA | Administrative & Waste Services | 0 | — | A |
| South Atlantic Contract Packaging, LLC. UT | Administrative & Waste Services | 0 | — | A |
| South Atlantic Contract Packaging, LLC. VA | Administrative & Waste Services | 0 | — | A |
| South Atlantic Environmental Drilling and Construction Company, Inc. (SAEDACCO) SC | Administrative & Waste Services | 0 | — | F |
| South Atlantic Fireproofing Enterprise NC | Construction | 0 | — | A |
| South Atlantic Forest Procucts, Inc. GA | Retail Trade | 0 | — | F |
| South Atlantic Packaging TX | Administrative & Waste Services | 0 | — | A |
| South Atlantic Packaging Corp. LLC MS | — | 0 | — | — |
| South Atlantic Services, Inc. NC | Manufacturing | 0 | — | D |
| South Atlantic Services, Inc. TX | Manufacturing | 0 | — | F |
| South Austin Medical Center TX | Healthcare & Social Assistance | 0 | — | F |
| South Avenue Assisted Living LLC OH | Healthcare & Social Assistance | 0 | — | F |
| South Bay Airstream Adventures CA | Wholesale Trade | 0 | — | A |
| SOUTH BAY CARGO, LLC CA | Transportation & Warehousing | 0 | — | C |
| South Bay Circuits, Inc. AZ | Manufacturing | 0 | — | B |
| SOUTH BAY FORD INC. CA | Retail Trade | 0 | — | F |
| South Bay Heating & Air Conditioning, Inc. CA | Construction | 0 | — | A |
| South Bay Motel Investors, LLC dba E-Z 8 Motel CA | — | 0 | — | — |
| SOUTH BAY RECYCLING CA | Administrative & Waste Services | 0 | — | F |
| South Bay Solutions, Inc. CA | Manufacturing | 0 | — | F |
| South Bay Solutions, Inc. (Subchapter S Corp) CA | Manufacturing | 0 | — | F |
| South Bay Stucco, Inc. CA | Construction | 0 | — | A |
| South Beach Group, Inc. FL | — | 0 | — | — |
| South Bend Community School Corporation IN | Educational Services | 2 | $92,290 | — |
| South Bend Ethanol, LLC IN | Manufacturing | 0 | — | F |
| South Bend Medical Foundation IN | Healthcare & Social Assistance | 0 | — | A |
| South Bend Products WA | Wholesale Trade | 0 | — | A |
| South Bend Public Transportation Corp. IN | Transportation & Warehousing | 0 | — | C |
| South Bend Public Transportation Corp. - Transpo IN | Transportation & Warehousing | 0 | — | C |
| South Bend Retirement, L.L.C. IN | Healthcare & Social Assistance | 0 | — | F |
| South Blanding Fitness, LLC FL | Arts & Entertainment | 0 | — | A |
| South Broadway Place Hotel Assoc. KY | Accommodation & Food Services | 0 | — | A |
| South Bronx Mental Health Council, Inc. NY | — | 0 | — | — |
| South Brooklyn Endoscopy NY | Healthcare & Social Assistance | 0 | — | A |
