| South MS PDD MS | — | 0 | — | — |
| South Omaha Terminal Warehouse NE | — | 0 | — | — |
| South Orange County Wastewater Authority CA | Utilities | 0 | — | A |
| SOUTH PACIFIC PETROLEUM CORPORATION GU | Wholesale Trade | 1 | $92,200 | — |
| South Pacific Physical Therapy, Inc. CA | Healthcare & Social Assistance | 1 | $149,760 | — |
| South Park TX | Healthcare & Social Assistance | 0 | — | F |
| South Park Motor Lines, Inc. dba CAST Transportation CO | Transportation & Warehousing | 0 | — | C |
| South Park Motor Lines, Inc. dba CAST Transportation TN | Transportation & Warehousing | 0 | — | A |
| South Park Motor Lines, Inc. dba CAST Transportation WA | Transportation & Warehousing | 0 | — | A |
| South Parkway Associates LP TN | Healthcare & Social Assistance | 0 | — | D |
| South Peak Holdings, LLC ND | Construction | 0 | — | A |
| South Pierce Fire & Rescue WA | Public Administration | 0 | — | F |
| South Plains Community Action Association, Inc. TX | Other Services | 0 | — | A |
| South Plains Community Action, Association Inc. TX | Other Services | 0 | — | F |
| South Plains Compost, Inc. TX | Manufacturing | 0 | — | C |
| South Plains Electric Cooperative, Inc. TX | Utilities | 0 | — | F |
| South Plains Implement, Ltd. TX | Wholesale Trade | 0 | — | C |
| South Plains Staffing Company TX | Construction | 0 | — | F |
| South Plains Waste Service, LLC TX | Administrative & Waste Services | 0 | — | A |
| South Platte Health & Rehabilitation Center CO | Healthcare & Social Assistance | 0 | — | F |
| South Point Hotel, Casino and Spa NV | — | 0 | — | — |
| South Pointe Rehabilitation & Care Center OK | Healthcare & Social Assistance | 0 | — | D |
| South Portland Housing Authority ME | Construction | 0 | — | F |
| South Puget Sound Community College WA | Educational Services | 0 | — | B |
| South Restaurant & Coffeehouse AK | — | 0 | — | — |
| South Ridge Apartments NC | Real Estate | 0 | — | A |
| South Sacramento of Grocery Outlet CA | Retail Trade | 0 | — | A |
| South San Antonio Independent School District TX | Educational Services | 1 | $59,350 | — |
| SOUTH SAN FRANCISCO SCAVENGER CO CA | Administrative & Waste Services | 0 | — | F |
| South Seas Island Resort FL | — | 0 | — | — |
| SOUTH SETAUKET NY | Healthcare & Social Assistance | 0 | — | A |
| SOUTH SETAUKET - AL NY | Healthcare & Social Assistance | 0 | — | F |
| South Shore Association for Independent Living, Inc. NY | Healthcare & Social Assistance | 0 | — | F |
| South Shore Building Service, LLC CA | Administrative & Waste Services | 0 | — | A |
| South Shore Building Services, Inc CA | Administrative & Waste Services | 0 | — | F |
| South Shore Community Action Council, Inc. MA | Healthcare & Social Assistance | 0 | — | F |
| South Shore Controls, Inc. OH | Manufacturing | 0 | — | D |
| South Shore Dermatology Physicians, P.C MA | Healthcare & Social Assistance | 0 | — | A |
| South Shore Electric, Inc. OH | Construction | 0 | — | C |
| South Shore Health MA | Healthcare & Social Assistance | 0 | — | F |
| South Shore Health & Rehabilitation IN | Healthcare & Social Assistance | 0 | — | F |
| South Shore Hospital IL | Healthcare & Social Assistance | 0 | — | D |
| South Shore Hospital MA | Healthcare & Social Assistance | 0 | — | F |
| South Shore Manor Home for Adults NY | Healthcare & Social Assistance | 0 | — | A |
| South Shore Medical Center MA | Healthcare & Social Assistance | 0 | — | B |
| South Shore Medical Services, PLLC NY | Healthcare & Social Assistance | 1 | $499,990 | — |
| South Shore Mental Health Center, Inc. MA | Healthcare & Social Assistance | 1 | $55,016 | — |
| SOUTH SHORE MILLWORK, INC. MA | Manufacturing | 0 | — | F |
| South Shore Operations, LLC MN | Healthcare & Social Assistance | 0 | — | F |
| South Shore Orthopedics MA | Healthcare & Social Assistance | 0 | — | A |
