| Southern Hobby Distribution NY | Wholesale Trade | 0 | — | D |
| Southern Hobby Distribution TN | Wholesale Trade | 0 | — | A |
| Southern Home Care Services, Inc. CA | — | 0 | — | — |
| Southern Home Services AL | Construction | 0 | — | F |
| Southern Home Services FL | Construction | 0 | — | B |
| Southern Home Services GA | Construction | 0 | — | A |
| Southern Home Services KS | Construction | 0 | — | F |
| Southern Home Services KY | Construction | 0 | — | A |
| Southern Home Services MD | Construction | 0 | — | A |
| Southern Home Services MO | Construction | 0 | — | F |
| Southern Home Services NC | Construction | 0 | — | F |
| Southern Home Services SC | Construction | 0 | — | C |
| Southern Home Services TX | Construction | 0 | — | F |
| Southern Home Services VA | Construction | 0 | — | F |
| Southern Homes Russellville AL | Manufacturing | 0 | — | A |
| SOUTHERN HOSPITAL SERVICES, INC. DBA CENTROS SAN CRISTOBAL PR | Healthcare & Social Assistance | 0 | — | A |
| SOUTHERN HOSPITAL SERVICES, INC. DBA CENTROS SAN CRISTOBAL VILLALBA PR | Healthcare & Social Assistance | 0 | — | F |
| Southern Humboldt Community Healthcare District CA | Healthcare & Social Assistance | 1 | $180,000 | — |
| Southern Illinois Airport Authority IL | Transportation & Warehousing | 0 | — | A |
| Southern Illinois Community Support Services IL | Healthcare & Social Assistance | 0 | — | F |
| Southern Illinois Electric Cooperative IL | Utilities | 0 | — | F |
| Southern Illinois Healthcare IL | Healthcare & Social Assistance | 0 | — | F |
| Southern Illinois Hospital Services IL | Healthcare & Social Assistance | 3 | $66,095 | — |
| Southern Illinois Living Centers IL | Healthcare & Social Assistance | 0 | — | F |
| Southern Illinois Medical Services IL | Healthcare & Social Assistance | 5 | $470,000 | — |
| Southern Illinois Power Cooperative IL | Utilities | 0 | — | F |
| Southern Illinois Riverboat Casino Cruises LLC IL | — | 0 | — | — |
| Southern Illinois University Carbondale IL | Educational Services | 10 | $80,784 | — |
| Southern Illinois University Edwardsville IL | Educational Services | 6 | $83,750 | — |
| Southern Illinois University School of Medicine IL | Educational Services | 8 | $230,950 | — |
| Southern Indiana Power IN | Utilities | 0 | — | A |
| Southern Indiana Tire, Inc IL | Retail Trade | 0 | — | A |
| Southern Indiana Tire, Inc IN | Manufacturing | 0 | — | F |
| Southern Indiana Tire, Inc KY | Retail Trade | 0 | — | F |
| Southern Indiana Tire, Inc MO | Retail Trade | 0 | — | F |
| Southern Industrial Constructors NC | Construction | 0 | — | A |
| Southern Industrial Constructors, Inc. dba General Electric Aviation COVID19 NC | — | 0 | — | — |
| Southern Industrial Fabrics, Inc. GA | Manufacturing | 0 | — | A |
| Southern Industrial Mechanical Maintenance Company II, LLC TN | Construction | 0 | — | A |
| Southern Industries Home Improvements LLC GA | Construction | 0 | — | F |
| Southern Innovations TX | Wholesale Trade | 0 | — | A |
| Southern Insulation, Inc. MD | Construction | 0 | — | F |
| Southern Insulation, Inc. VA | Construction | 1 | $90,000 | — |
| Southern Insulators, LLC LA | Construction | 0 | — | F |
| Southern Intermodal Xpress LLC. AL | Transportation & Warehousing | 0 | — | C |
| Southern Ionics Inc - Baton Rouge South LA | Manufacturing | 0 | — | F |
| Southern Ionics Incorporated AL | Manufacturing | 0 | — | D |
| Southern Ionics Incorporated LA | Manufacturing | 0 | — | A |
| Southern Ionics Incorporated MD | Manufacturing | 0 | — | A |
| Southern Ionics Incorporated MS | Manufacturing | 0 | — | A |
