| Southern & Pacific Specialty Finance, Inc. - Axcess Financial CA | — | 0 | — | — |
| SOUTHERN ACME CONTRACTORS, INC. MS | Other Services | 0 | — | A |
| Southern Administrative Services LLC AR | Healthcare & Social Assistance | 0 | — | C |
| Southern Adventist Univeristy TN | Educational Services | 0 | — | B |
| Southern Adventist University TN | Educational Services | 2 | $66,901 | — |
| SOUTHERN AG CARRIER'S INC GA | Transportation & Warehousing | 0 | — | B |
| SOUTHERN AG CARRIER'S INC NC | Transportation & Warehousing | 0 | — | B |
| Southern Agricultural Insecticides, Inc. FL | Wholesale Trade | 0 | — | A |
| Southern Agricultural Insecticides, Inc. NC | Wholesale Trade | 0 | — | C |
| Southern Air, Inc. VA | Construction | 0 | — | D |
| Southern Airways Corporation AR | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation AZ | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation CA | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation CO | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation FL | Transportation & Warehousing | 0 | — | C |
| Southern Airways Corporation GA | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation HI | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation IL | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation MI | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation MO | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation NE | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation PA | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation TN | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation TX | Transportation & Warehousing | 0 | — | F |
| Southern Airways Corporation VA | Transportation & Warehousing | 0 | — | A |
| Southern Airways Corporation - Surf Air Mobility CA | Transportation & Warehousing | 0 | — | A |
| Southern Airways Express PA | Transportation & Warehousing | 0 | — | F |
| Southern Alloy Corporation AL | Manufacturing | 0 | — | F |
| Southern Aluminum Finishing GA | Manufacturing | 0 | — | F |
| Southern Aluminum Finishing Company TX | Manufacturing | 0 | — | A |
| Southern Aluminum Manufacturing Acquisition, Inc. AR | Manufacturing | 0 | — | B |
| Southern Appalachian Grading and Excavation Inc NC | Construction | 0 | — | A |
| Southern Arc Services LLC FL | Construction | 0 | — | A |
| Southern Arizona Graphic Associates, Inc. AZ | Manufacturing | 0 | — | D |
| Southern Arkansas University AR | Educational Services | 6 | $70,167 | — |
| Southern Assembly, LLC TN | Construction | 0 | — | F |
| Southern Atlantic Mechanical Contractors, LLC SC | Construction | 0 | — | A |
| Southern Auto Finance Company, LLC Loan Servicing Center FL | — | 0 | — | — |
| Southern Auto Sales, Inc. CT | Wholesale Trade | 0 | — | A |
| Southern Aviation Parts and Services GA | Manufacturing | 0 | — | A |
| Southern Best Roofing Solutions SC | Construction | 0 | — | A |
| Southern Beverage Company MS | Wholesale Trade | 0 | — | F |
| Southern Beverage Company Batesville MS | Wholesale Trade | 0 | — | F |
| Southern Beverage Company Hattiesburg MS | Wholesale Trade | 0 | — | C |
| Southern Beverage Company Laurel MS | Wholesale Trade | 0 | — | F |
| Southern Beverage Company Vicksburg MS | Wholesale Trade | 0 | — | A |
| Southern Bleacher Holdings Company Inc TX | Manufacturing | 0 | — | A |
| Southern Blvd I, LP NY | Real Estate | 0 | — | A |
| Southern Botanical Inc. TX | Administrative & Waste Services | 0 | — | F |
| Southern Building Group, Inc. TN | Construction | 0 | — | A |
