| SouthernCarlson, Inc. WA | Wholesale Trade | 0 | — | B |
| Southerntier Custom Fabricators, Inc. NY | Manufacturing | 0 | — | A |
| Southfield Village IN | Healthcare & Social Assistance | 0 | — | C |
| SOUTHFRESH AQUACULTURE AL | Manufacturing | 0 | — | C |
| Southgate At Shrewsbury MA | Healthcare & Social Assistance | 0 | — | F |
| Southgate Health Care IL | Healthcare & Social Assistance | 0 | — | F |
| Southington-Cheshire Community YMCA CT | Arts & Entertainment | 0 | — | D |
| Southlake Village Rehabilitation & Care Center NE | Healthcare & Social Assistance | 0 | — | F |
| Southland AZ | Construction | 0 | — | A |
| Southland NV | Construction | 0 | — | A |
| Southland OR | Construction | 0 | — | A |
| Southland Assisted Living CA | Healthcare & Social Assistance | 0 | — | A |
| Southland Box Company CA | Manufacturing | 0 | — | F |
| Southland Care Center CA | Healthcare & Social Assistance | 0 | — | F |
| Southland Concrete Construction, Inc AL | Construction | 0 | — | A |
| Southland Construction Inc FL | Construction | 0 | — | C |
| Southland Contracting, Inc. TX | Construction | 1 | $95,000 | B |
| Southland E & I Services, Inc. CA | Construction | 0 | — | A |
| Southland Electric UT | Construction | 0 | — | F |
| Southland Electric, Inc CA | Construction | 0 | — | D |
| Southland Electrical Supply NC | Wholesale Trade | 0 | — | A |
| Southland Engine Company, Inc. LA | Retail Trade | 0 | — | A |
| Southland Envelope Co., Inc. CA | Manufacturing | 0 | — | B |
| Southland Health & Rehabilitation GA | Healthcare & Social Assistance | 0 | — | F |
| Southland Healthcare Center SC | Healthcare & Social Assistance | 0 | — | F |
| Southland Industrial Coatings LLC LA | Manufacturing | 0 | — | D |
| Southland Industries AZ | Construction | 0 | — | A |
| Southland Industries CA | Construction | 0 | — | A |
| Southland Industries DC | Construction | 0 | — | A |
| Southland Industries MD | Construction | 0 | — | F |
| Southland Industries NM | Construction | 0 | — | A |
| Southland Industries OH | Construction | 0 | — | A |
| Southland Industries OR | Construction | 0 | — | A |
| Southland Industries PA | Construction | 0 | — | A |
| Southland Industries VA | Construction | 0 | — | C |
| Southland Industries WA | Construction | 0 | — | A |
| Southland Industries WV | Construction | 0 | — | A |
| Southland Industries Mid-Atlantic MD | Construction | 0 | — | C |
| Southland Industries Mid-Atlantic VA | Construction | 0 | — | A |
| Southland Industries NorCal CA | Construction | 0 | — | C |
| Southland Industries SoCal CA | Construction | 0 | — | A |
| Southland Industries-MAD VA | Construction | 0 | — | A |
| Southland Industries/Mid-Atlantic VA | Construction | 0 | — | A |
| Southland Industries/Mountain West UT | Construction | 0 | — | D |
| Southland Industries/TCM UT | Construction | 0 | — | A |
| Southland InSEALators MD | Construction | 0 | — | F |
| Southland Insulators of Manassas VA | Construction | 0 | — | F |
| Southland Mole JV TX | Construction | 0 | — | D |
| Southland Paving (SPI) CA | Construction | 0 | — | C |
| Southland Printing Company Inc. LA | Manufacturing | 0 | — | A |
