| South Georgia Medical Center Inc. GA | Healthcare & Social Assistance | 3 | $157,402 | — |
| SOUTH GEORGIA PIE LLC GA | Accommodation & Food Services | 0 | — | A |
| South Georgia Staff Services LLC GA | Administrative & Waste Services | 0 | — | A |
| South Hadley Electric Light Dept MA | Utilities | 0 | — | F |
| South Hampton Nursing and Reha AL | Healthcare & Social Assistance | 0 | — | F |
| South Hampton Nursing and Rehab Center LLC AL | Healthcare & Social Assistance | 0 | — | F |
| South Haven Health and Rehabilitation, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| South Haven Homes LC UT | Construction | 1 | $81,000 | — |
| South Health and Rehab, LLC AL | Healthcare & Social Assistance | 0 | — | F |
| South Heritage Health & Rehabilitation Center FL | Healthcare & Social Assistance | 0 | — | F |
| South Hill Family Medicine WA | Healthcare & Social Assistance | 0 | — | A |
| South Hills Movers, Inc PA | Transportation & Warehousing | 0 | — | F |
| SOUTH HOLLAND MANOR HRC IL | Healthcare & Social Assistance | 0 | — | F |
| South Holland Metal Finishing Company Inc IL | Manufacturing | 0 | — | F |
| South Holland Paper Co. IL | Wholesale Trade | 0 | — | D |
| South Islander Xpress, LLC FL | Transportation & Warehousing | 0 | — | C |
| South Jersey Gas NJ | Mining & Extraction | 0 | — | C |
| South Jersey Gas: Atlantic City NJ | Utilities | 0 | — | A |
| South Jersey Gas: Atlantic Division NJ | Utilities | 0 | — | F |
| South Jersey Gas: Cape May NJ | Utilities | 0 | — | A |
| South Jersey Gas: Cumberland NJ | Utilities | 0 | — | A |
| South Jersey Gas: Glassboro NJ | Utilities | 0 | — | F |
| South Jersey Industries NJ | Utilities | 0 | — | C |
| South Jersey Industries, Folsom NJ | Utilities | 0 | — | A |
| South Jersey Paint and Glass CO. NJ | Construction | 0 | — | F |
| South Jersey Times NJ | — | 0 | — | — |
| South Jersey Transportation Authority NJ | Transportation & Warehousing | 0 | — | F |
| South Kentucky Rural Electric Cooperative Corporation KY | Utilities | 0 | — | F |
| South Koochiching Rainy River ISD 363 MN | Educational Services | 0 | — | C |
| South Lafourche Nursing and Rehab LA | — | 0 | — | — |
| South Lake Gastroenterology FL | Healthcare & Social Assistance | 0 | — | F |
| South Lake Refuse Company, LLC CA | Administrative & Waste Services | 0 | — | F |
| South Lake Union Hotel LLC WA | Accommodation & Food Services | 0 | — | F |
| South Lane School District - District Office OR | Educational Services | 0 | — | A |
| SOUTH LOUISIANA MEDICAL ASSOCIATES LA | Healthcare & Social Assistance | 1 | $275,000 | — |
| South Lyon Community Schools - 63240 - 3900407 MI | Educational Services | 0 | — | D |
| SOUTH LYON HEALTH CENTER INC NV | Healthcare & Social Assistance | 1 | $93,891 | — |
| South Lyon Medical Center NV | Healthcare & Social Assistance | 0 | — | F |
| South Lyon Sr. Care & Rehab MI | Healthcare & Social Assistance | 0 | — | F |
| South Main Realty, LLC CO | Accommodation & Food Services | 0 | — | A |
| South Michigan Food Bank MI | Healthcare & Social Assistance | 0 | — | F |
| South Middlesex Opportunity Council MA | Healthcare & Social Assistance | 0 | — | F |
| South Military Highway VA | Retail Trade | 0 | — | A |
| South Mill Champs MD | Manufacturing | 0 | — | F |
| South Mill Champs PA | Agriculture & Forestry | 0 | — | B |
| South Monterey County Joint Union High School District CA | Educational Services | 4 | $58,160 | — |
| South Morgan Acres, LLC. IL | Agriculture & Forestry | 0 | — | A |
| South Motors Company of Dade County FL | Retail Trade | 0 | — | B |
| South Motors of Dade County FL | Retail Trade | 0 | — | A |
| South Motors of Dade County / Vista/ Midway FL | Retail Trade | 0 | — | A |
