| Southern Specialties, Inc FL | Wholesale Trade | 0 | — | C |
| Southern Specialty Finance Inc SC | — | 0 | — | — |
| Southern Specialty Finance Inc TN | — | 0 | — | — |
| Southern Spring and Stamping FL | Manufacturing | 0 | — | F |
| Southern Spring and Stamping of NC FL | Manufacturing | 0 | — | A |
| Southern Staircase SC | Construction | 0 | — | A |
| Southern Star Express LLC - Fort Worth TX | — | 0 | — | — |
| Southern Star Express, LLC OK | Transportation & Warehousing | 0 | — | A |
| Southern Star Express, LLC (DDF8) TX | — | 0 | — | — |
| Southern Star Express, LLC. TX | Transportation & Warehousing | 0 | — | D |
| Southern Star Inc AR | Construction | 0 | — | F |
| Southern Star Inc OK | Construction | 0 | — | A |
| Southern Star Inc. LA | Construction | 0 | — | F |
| Southern Star Inc. TX | Construction | 0 | — | D |
| Southern States Cooperative Inc. DE | Wholesale Trade | 0 | — | F |
| Southern States Cooperative Inc. KY | Wholesale Trade | 0 | — | D |
| Southern States Cooperative Inc. MD | Retail Trade | 0 | — | C |
| Southern States Cooperative Inc. NC | Retail Trade | 0 | — | C |
| Southern States Cooperative Inc. SC | Retail Trade | 0 | — | F |
| Southern States Cooperative Inc. VA | Wholesale Trade | 0 | — | C |
| Southern States Cooperative Inc. WV | Retail Trade | 0 | — | B |
| Southern States Electric Co TN | Construction | 0 | — | A |
| Southern States LLC GA | Manufacturing | 0 | — | F |
| Southern States Material Handling FL | Other Services | 0 | — | B |
| Southern Steel Engineers, LLC SC | Professional & Technical Services | 2 | $66,431 | — |
| Southern Steel Supply TN | Wholesale Trade | 0 | — | D |
| Southern Stretch Forming TX | Manufacturing | 0 | — | F |
| SOUTHERN STRETCH FORMING AND FABRICATION, INC TX | Manufacturing | 0 | — | F |
| Southern Structures Inc. FL | Manufacturing | 0 | — | F |
| Southern Surplus Services, LLC LA | Construction | 0 | — | A |
| Southern Sweepers and Scrubbers AL | Manufacturing | 0 | — | A |
| Southern Synergy LLC LA | Construction | 0 | — | F |
| Southern Systems, Inc. TN | Manufacturing | 0 | — | A |
| Southern Tank KY | Manufacturing | 0 | — | F |
| Southern Tank & Mfg. Inc KY | Manufacturing | 0 | — | F |
| Southern Tank Transport, Inc. SC | Transportation & Warehousing | 0 | — | C |
| Southern Telecom Inc NY | Wholesale Trade | 1 | $75,733 | — |
| Southern Tennessee Medical Center LLC TN | Healthcare & Social Assistance | 0 | — | F |
| Southern Theatres LLC OH | — | 0 | — | — |
| Southern Tier Brewing Co NY | Manufacturing | 0 | — | A |
| Southern Tier Express, Inc. NY | Transportation & Warehousing | 0 | — | B |
| Southern Tier Insulations NY | Construction | 0 | — | F |
| Southern Tier Lodgting Associates, LLC NY | Accommodation & Food Services | 0 | — | A |
| Southern Tier Pet Nutrition, LLC NY | Manufacturing | 0 | — | D |
| Southern Tier Provisions NY | Transportation & Warehousing | 0 | — | A |
| Southern Tier Stages Inc NY | Transportation & Warehousing | 0 | — | A |
| Southern Tool Works LLC IL | Manufacturing | 0 | — | F |
| Southern Tradesmen Service Group NC | Construction | 0 | — | A |
| Southern Transport LLC TX | Transportation & Warehousing | 0 | — | A |
| SOUTHERN TREE PROFESSIONALS LLC GA | Agriculture & Forestry | 0 | — | A |
