| Southern Ca Edison-Songs CA | — | 0 | — | — |
| Southern Calif Off Track Wagering,Inc.(Scotwinc) CA | — | 0 | — | — |
| Southern California Bindery & Mailing, Inc. CA | — | 0 | — | — |
| Southern California Coastal Water Research Project CA | Professional & Technical Services | 1 | $108,000 | — |
| Southern California Edison CA | Utilities | 0 | — | F |
| Southern California Edison NV | Utilities | 0 | — | A |
| Southern California Edison (Songs) CA | — | 0 | — | — |
| Southern California Edison Comapny (Sce) CA | — | 0 | — | — |
| Southern California Edison Company (Sce) CA | — | 0 | — | — |
| Southern California Edison Company - San Onofre Nuclear Generating Station CA | — | 0 | — | — |
| Southern California Edison Company-Songs CA | — | 0 | — | — |
| Southern California Edison- Songs(Mesa) CA | — | 0 | — | — |
| Southern California Edison- Songs-Ssid-Ppd CA | — | 0 | — | — |
| Southern California Egg Cooperative Inc. dba Norco Ranch CA | — | 0 | — | — |
| Southern California Fleet Services AZ | Other Services | 0 | — | F |
| Southern California Fleet Services NV | Other Services | 0 | — | A |
| SOUTHERN CALIFORNIA FLEET SERVICES, INC. CA | Other Services | 0 | — | F |
| SOUTHERN CALIFORNIA GAS COMPANY CA | Utilities | 0 | — | F |
| Southern California Grading, Inc. CA | Construction | 0 | — | A |
| Southern California Institute of Architecture CA | Educational Services | 1 | $97,850 | — |
| Southern California Mountains Foundation CA | Other Services | 0 | — | F |
| Southern California Off-Track Wagering, Inc. Pari-Mutuel Operations CA | — | 0 | — | — |
| Southern California Permanente Medical Group CA | Healthcare & Social Assistance | 3 | $253,000 | — |
| Southern California Pizza Company LLC CA | — | 0 | — | — |
| Southern California Technical Arts, Inc. CA | — | 0 | — | — |
| Southern Carbide Specialists GA | Manufacturing | 0 | — | A |
| Southern Care,LLC dba Sunset Manor Nursing Home AL | Healthcare & Social Assistance | 0 | — | F |
| Southern Cast Inc. NC | Manufacturing | 0 | — | F |
| SOUTHERN CAST PRODUCTS MS | Manufacturing | 0 | — | F |
| Southern Casting Company TN | Manufacturing | 0 | — | F |
| Southern Cellulose Products, Inc. TN | Manufacturing | 0 | — | A |
| Southern Centrifugal (MetalTek International) TN | — | 0 | — | — |
| Southern Champion Tray TN | Manufacturing | 0 | — | D |
| Southern Chemical and Textile GA | Manufacturing | 0 | — | F |
| Southern Chemical Corporation TX | Professional & Technical Services | 0 | — | A |
| SOUTHERN CLASSIC FOOD GROUP AL | Manufacturing | 0 | — | F |
| Southern Coaches, Inc. AL | Transportation & Warehousing | 0 | — | B |
| Southern Coast Enterprises, Inc. FL | Construction | 0 | — | F |
| SOUTHERN COATINGS, INC. FL | Construction | 0 | — | F |
| Southern Comfort Fireworks / Lone Star Management AL | Wholesale Trade | 0 | — | A |
| Southern Comfort of Charlotte Inc NC | Construction | 0 | — | F |
| Southern Company IL | Utilities | 0 | — | F |
| Southern Company Gas GA | Utilities | 0 | — | A |
| Southern Components Inc LA | Manufacturing | 0 | — | F |
| Southern Concrete Construction Co., Inc. GA | Construction | 0 | — | F |
| Southern Concrete Materials NC | Manufacturing | 0 | — | C |
| Southern Connecticut Gas CT | Utilities | 0 | — | F |
| Southern Connecticut State University CT | Educational Services | 6 | $82,926 | — |
| Southern Constructors LLC LA | Construction | 0 | — | C |
| Southern Container, LLC. GA | Wholesale Trade | 0 | — | B |
