| South Town Painting, Inc. OH | Construction | 0 | — | A |
| South Utah Valley Solid Waste District UT | Administrative & Waste Services | 0 | — | A |
| South Valley CO | Construction | 0 | — | F |
| South Valley Almond Company, LLC CA | Agriculture & Forestry | 0 | — | A |
| South Valley Care Center NM | Healthcare & Social Assistance | 0 | — | A |
| South Valley Drywall, Inc CO | Construction | 0 | — | F |
| South Valley Services UT | Healthcare & Social Assistance | 0 | — | A |
| South Walton Utility Company, Inc. FL | Utilities | 0 | — | A |
| South West Airlines MS | — | 0 | — | — |
| South West Masonry, Inc. TX | Construction | 0 | — | F |
| South Western Communications IN | Construction | 0 | — | C |
| South Whatcom Fire Authority WA | Public Administration | 0 | — | F |
| SOUTH WIND HEIGHTS AR | Healthcare & Social Assistance | 0 | — | F |
| South Wood Forest TX | Manufacturing | 0 | — | A |
| South-East Asia Center IL | Educational Services | 1 | $65,000 | — |
| South-Fair Electric NC | Construction | 0 | — | F |
| South-Point Constructors a Joint Venture TX | Construction | 0 | — | A |
| South-Side Lawn & Landscape CO | Administrative & Waste Services | 0 | — | A |
| South32 Hermosa Inc. AZ | Wholesale Trade | 3 | $144,084 | — |
| Southampton County Public Schools VA | Educational Services | 2 | $46,273 | — |
| Southampton Excavation NY | Construction | 0 | — | A |
| Southampton Excavation and Site Development NY | Construction | 0 | — | A |
| Southampton Power Station VA | Utilities | 0 | — | A |
| Southampton Rehabilitation and Healthcare Center VA | Healthcare & Social Assistance | 0 | — | F |
| Southbank Studios Inc. CA | Information & Media | 1 | $75,000 | — |
| SouthBridge Emergency Medical Services, Inc. PA | Healthcare & Social Assistance | 0 | — | F |
| SouthCo Services LLC SC | Construction | 0 | — | A |
| Southco, Inc. NY | Manufacturing | 0 | — | F |
| Southco, Inc. PA | Manufacturing | 0 | — | A |
| Southcoast Acoustical Interiors Inc. CA | Construction | 0 | — | A |
| Southcoast Apothecary LLC MA | Retail Trade | 0 | — | A |
| Southcoast Cabinet Inc CA | Manufacturing | 0 | — | F |
| Southcoast Health MA | Healthcare & Social Assistance | 0 | — | F |
| Southcoast Marine Products Inc FL | Manufacturing | 0 | — | F |
| Southcoast Physicians Group, Inc. MA | Healthcare & Social Assistance | 2 | $240,000 | — |
| Southcoast Services Company CA | Administrative & Waste Services | 0 | — | F |
| Southcoast Welding & Manufacturing CA | Manufacturing | 0 | — | F |
| Southcoast Welding & Manufacturing VA | Manufacturing | 0 | — | A |
| Southcrest OK | Healthcare & Social Assistance | 0 | — | F |
| Southdale Pediatric Associates, LTD MN | Healthcare & Social Assistance | 0 | — | C |
| Southdale Pet Hospital MN | Professional & Technical Services | 0 | — | A |
| SouthEast FL | Construction | 0 | — | F |
| SouthEast GA | Construction | 0 | — | F |
| SouthEast NC | Construction | 0 | — | F |
| SouthEast SC | Construction | 0 | — | F |
| Southeast Morris County Municipal Utilities Authority NJ | Utilities | 0 | — | F |
| Southeast Abatement Services, Inc. FL | Construction | 0 | — | A |
| SOUTHEAST ADDICTION CENTER NASHVILLE LLC TN | Healthcare & Social Assistance | 0 | — | A |
| Southeast Airport Service Inc. FL | Transportation & Warehousing | 0 | — | F |
| Southeast Airport Services FL | Transportation & Warehousing | 0 | — | D |
