| South Coast Paper NE LLC NJ | Manufacturing | 0 | — | A |
| South Coast Paper North East, LLC NJ | Manufacturing | 0 | — | A |
| South Coast Paper Southwest AR | Manufacturing | 0 | — | A |
| South Coast Plaza CA | — | 0 | — | — |
| SOUTH COAST SELF STORAGE CA | Real Estate | 0 | — | A |
| South Coast Self Storage Santa Ana CA | Real Estate | 0 | — | A |
| South Coast Winery Resort & Spa CA | — | 0 | — | — |
| South Corner Dairy CA | Agriculture & Forestry | 0 | — | A |
| South Corona Pet Hospital CA | Professional & Technical Services | 0 | — | A |
| South Correctional Entity (SCORE Jail) WA | Public Administration | 0 | — | D |
| South Country Forwarders, Inc. TX | Transportation & Warehousing | 0 | — | A |
| South County Construction MD | Construction | 0 | — | A |
| South County Dodge Chrysler Jeep Ram MO | Retail Trade | 0 | — | A |
| South County Drywall & Plastering, Inc CA | Construction | 0 | — | A |
| South County Outpatient Endoscopy Services, L.P. MO | Healthcare & Social Assistance | 0 | — | F |
| South County Packing, Inc CA | Agriculture & Forestry | 0 | — | F |
| South County Post & Beam, Inc. RI | Construction | 0 | — | F |
| South County Sanitary Service, Inc. CA | Administrative & Waste Services | 0 | — | F |
| South County Veterinary Hospital RI | Professional & Technical Services | 0 | — | A |
| South Cove Community Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $205,005 | — |
| South Cove Manor Nursing and Rehabilitation Center MA | Healthcare & Social Assistance | 0 | — | C |
| South Dade Body Shop LLC FL | Other Services | 0 | — | A |
| South Dade Dealership II LLC FL | Retail Trade | 0 | — | A |
| South Dade Dealership IV LLC FL | Retail Trade | 0 | — | A |
| South Dade Dealership LLC FL | Retail Trade | 0 | — | A |
| South Dade Electrical Supply, Inc. FL | Wholesale Trade | 0 | — | D |
| South Dade Lighting, Inc. FL | Wholesale Trade | 0 | — | C |
| South Dakota School of Mines and Technology SD | Educational Services | 4 | $84,326 | — |
| South Dakota Soybean Processors SD | Manufacturing | 0 | — | F |
| South Dakota State University SD | Educational Services | 14 | $85,615 | — |
| SOUTH DAVIS COMMUNITY HOSPITAL UT | Healthcare & Social Assistance | 0 | — | F |
| South East Access Floors NC | Construction | 0 | — | F |
| South East Carriers, Inc. TN | Transportation & Warehousing | 0 | — | C |
| South East Reality Partners NC | Construction | 0 | — | A |
| South Elgin Fire District IL | Public Administration | 0 | — | F |
| South Erie Production Company dba SEPCO-Erie PA | Manufacturing | 0 | — | A |
| South Feather Water and Power Agency CA | Utilities | 0 | — | A |
| South Florida Bakery Inc FL | Manufacturing | 0 | — | D |
| South Florida Baptist Hospital (5105) FL | Healthcare & Social Assistance | 0 | — | F |
| South Florida Container Terminal FL | Transportation & Warehousing | 0 | — | F |
| South Florida Foods Internatinal Inc. FL | Wholesale Trade | 0 | — | F |
| South Florida Land Clearing Inc FL | Construction | 0 | — | A |
| SOUTH FLORIDA MOTORSPORTS, LLC FL | Arts & Entertainment | 1 | $120,000 | — |
| South Florida PBS FL | Information & Media | 0 | — | C |
| South Florida Racing Association, LLC FL | Arts & Entertainment | 0 | — | B |
| SOUTH FLORIDA TAX & ACCOUNTING SERVICES FL | Professional & Technical Services | 1 | $55,000 | — |
| South Fork CO | Retail Trade | 0 | — | A |
| South Gate Laundry LLC CA | Other Services | 0 | — | F |
| South Gate Wings, LLC CA | Accommodation & Food Services | 0 | — | F |
| South Georgia Anodizing, LLC GA | Manufacturing | 0 | — | F |
