| Southern New Jersey Steel NJ | Construction | 0 | — | F |
| Southern NH Senior Housing Lessee, LLC NH | Healthcare & Social Assistance | 0 | — | F |
| Southern Nuclear Company AL | Utilities | 0 | — | A |
| Southern Nuclear Operating Company AL | Utilities | 0 | — | A |
| Southern NV Culinary & Bartenders NV | — | 0 | — | — |
| Southern Oaks Inn FL | Accommodation & Food Services | 0 | — | A |
| Southern Ocean Medical Center NJ | Healthcare & Social Assistance | 0 | — | F |
| Southern Ohio Medical Center OH | Healthcare & Social Assistance | 0 | — | D |
| Southern Oklahoma Ambulance Service OK | Healthcare & Social Assistance | 0 | — | F |
| Southern Orchards Management GA | Agriculture & Forestry | 0 | — | A |
| Southern Oregon Aspire OR | Healthcare & Social Assistance | 0 | — | F |
| Southern Oregon Cardiology, LLC OR | Healthcare & Social Assistance | 1 | $208,000 | A |
| Southern Oregon Goodwill CA | Healthcare & Social Assistance | 0 | — | F |
| Southern Oregon Goodwill OR | Healthcare & Social Assistance | 0 | — | F |
| Southern Oregon Sanitation OR | Administrative & Waste Services | 0 | — | F |
| Southern Outdoor Restoration NC | Administrative & Waste Services | 0 | — | F |
| Southern Overhead Door Inc. AL | Construction | 0 | — | A |
| Southern Packaging Inc MS | Manufacturing | 0 | — | C |
| Southern Packaging Inc. LA | Manufacturing | 0 | — | B |
| Southern PacPizza dba Pizza Hut - 029197 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029198 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029199 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029200 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029201 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029202 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029203 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029205 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029207 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029208 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029210 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029211 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029212 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029213 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029215 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029220 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029221 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029222 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029224 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029225 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029226 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029228 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029229 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029230 CA | — | 0 | — | — |
| Southern PacPizza dba Pizza Hut - 029232 CA | — | 0 | — | — |
| Southern Paint & Waterproofing NC | Construction | 0 | — | A |
| Southern Parallel Forest Products AL | Manufacturing | 0 | — | F |
| Southern Parking, Inc. Perry South Beach Hotel FL | — | 0 | — | — |
| Southern Parts & Engineering Company GA | Other Services | 0 | — | A |
| Southern Perfection Fabrication GA | Manufacturing | 0 | — | F |
| Southern Pharmacy Services, LLC dba The Medicine shoppe 1121 LA | Retail Trade | 0 | — | A |
