| SOUTHERN PIEDMONT PIPING AND FABRICATION INC. NC | Construction | 0 | — | A |
| Southern Pine Electric MS | Utilities | 0 | — | C |
| Southern Pine Electric Cooperative AL | Utilities | 0 | — | F |
| Southern Pines Health and Rehabilitation AR | Healthcare & Social Assistance | 0 | — | F |
| Southern Pines Nursing Center LLC NY | Healthcare & Social Assistance | 0 | — | F |
| SOUTHERN PIONEER ELECTRIC Company KS | Utilities | 0 | — | F |
| Southern Pipe & Supply Co., Inc. AL | Wholesale Trade | 0 | — | A |
| Southern Pipe & Supply Co., Inc. MS | Wholesale Trade | 0 | — | D |
| Southern Pipe, Inc. NC | Manufacturing | 0 | — | F |
| Southern Pipeline Construction Co., Inc. AR | Construction | 0 | — | A |
| Southern Pipeline Construction Company KY | Utilities | 0 | — | F |
| SOUTHERN PLAINS EDUCATION COOPERATIVE MN | Educational Services | 0 | — | A |
| Southern Plating Inc TN | Manufacturing | 0 | — | A |
| Southern Polymer, Inc. GA | Wholesale Trade | 0 | — | A |
| Southern Power Company AL | Utilities | 0 | — | A |
| Southern Power Company CA | Utilities | 0 | — | A |
| Southern Power Company GA | Utilities | 0 | — | A |
| Southern Power Company KS | Utilities | 0 | — | A |
| Southern Power Company NC | Utilities | 0 | — | A |
| Southern Power Company NV | Utilities | 0 | — | A |
| Southern Power Company OK | Utilities | 0 | — | A |
| Southern Power Company TX | Utilities | 0 | — | A |
| Southern Power Company WA | Utilities | 0 | — | A |
| Southern Pride Distributing, LLC TN | Manufacturing | 0 | — | A |
| Southern Quality Meats MS | — | 0 | — | — |
| Southern Rebar & Supplies TN | Manufacturing | 0 | — | F |
| Southern Rebar & Supplies, Inc. GA | Manufacturing | 0 | — | F |
| Southern Recycling Center IL | Administrative & Waste Services | 0 | — | F |
| Southern Recycling LLC LA | Wholesale Trade | 0 | — | B |
| Southern Resin, Inc. NC | Manufacturing | 0 | — | D |
| Southern Rewinding and Sales GA | Other Services | 0 | — | A |
| Southern Ridges Capital USA LLC NY | Finance & Insurance | 1 | $210,000 | — |
| Southern Rivers Energy GA | Utilities | 0 | — | C |
| Southern Road & Bridge, LLC FL | Construction | 0 | — | D |
| Southern Rock, LLC MS | Construction | 0 | — | A |
| Southern Roofing Co. TN | Construction | 0 | — | A |
| southern roots harvesting llc GA | Agriculture & Forestry | 0 | — | A |
| Southern Roots Nut Company, LLc NM | Agriculture & Forestry | 0 | — | C |
| Southern Roots Steel Erectors, Inc. TX | Construction | 0 | — | A |
| Southern Rubber Company Inc. NC | Manufacturing | 0 | — | A |
| Southern Sanitation GA | Administrative & Waste Services | 0 | — | F |
| Southern Sanitation TX | Administrative & Waste Services | 0 | — | F |
| Southern Season SC | — | 0 | — | — |
| Southern Season VA | — | 0 | — | — |
| SOUTHERN SEED & FEED MS | Manufacturing | 0 | — | B |
| Southern Shade Tree Co. Inc. SC | Administrative & Waste Services | 0 | — | F |
| Southern Sheetmetal KY | Manufacturing | 0 | — | F |
| Southern Shutter Co AL | Manufacturing | 0 | — | A |
| SOUTHERN SOURCE INDUSTRIAL SERVICES, LLC. TN | Administrative & Waste Services | 0 | — | F |
| Southern Speciality Finance MS | — | 0 | — | — |
