| Sovran Building Systems, Inc FL | Construction | 0 | — | F |
| Sovrn Holdings, Inc. CO | Information & Media | 1 | $141,960 | — |
| SOW Design Studio, Inc FL | Professional & Technical Services | 1 | $85,946 | — |
| Sow Grow Investments LCC, dba Lackless Logistics FL | Transportation & Warehousing | 0 | — | B |
| Sowards Glass, Inc. KS | Construction | 0 | — | F |
| Sowega Cotton Gin & Warehouse, LLC AL | Agriculture & Forestry | 0 | — | A |
| Sowega Cotton Gin & Warehouse, LLC GA | Agriculture & Forestry | 0 | — | C |
| SOWIC IL | Educational Services | 0 | — | F |
| Soy Investors, LLC IA | Manufacturing | 0 | — | B |
| Soy Investors, LLC OH | Manufacturing | 0 | — | A |
| Soyfoods of America CA | Manufacturing | 0 | — | F |
| SOYO SOFT, INC. NY | Professional & Technical Services | 8 | $93,659 | — |
| Soyventis North America LLC NJ | Manufacturing | 1 | $146,286 | — |
| Sozo Health Inc MI | Agriculture & Forestry | 0 | — | A |
| SP ALF OPS CO, LLC TX | Healthcare & Social Assistance | 0 | — | F |
| SP BH, LLC dba Spring place CA | Other Services | 0 | — | F |
| SP DANCOE & ASSOCIATES LLC MP | Professional & Technical Services | 1 | $50,336 | — |
| Sp Holdings MT | Manufacturing | 0 | — | A |
| SP Holdings DBA Econobox WA | Manufacturing | 0 | — | A |
| SP Holdings DBA: Spokane Packaging WA | Manufacturing | 0 | — | F |
| SP Holdings: DBA Spokane Packaging ID | Manufacturing | 0 | — | A |
| SP Marketing, LLC CA | Professional & Technical Services | 0 | — | A |
| SP Orian LLC SC | Manufacturing | 0 | — | B |
| SP Plus AZ | Administrative & Waste Services | 0 | — | A |
| SP Plus CA | Administrative & Waste Services | 0 | — | F |
| SP Plus CO | Administrative & Waste Services | 0 | — | F |
| SP Plus CT | Administrative & Waste Services | 0 | — | A |
| SP Plus DC | Administrative & Waste Services | 0 | — | A |
| SP Plus FL | Administrative & Waste Services | 0 | — | F |
| SP Plus GA | Administrative & Waste Services | 0 | — | C |
| SP Plus IL | Administrative & Waste Services | 0 | — | C |
| SP Plus KY | Administrative & Waste Services | 0 | — | C |
| SP Plus LA | Transportation & Warehousing | 0 | — | F |
| SP Plus MA | Administrative & Waste Services | 0 | — | F |
| SP Plus MD | Administrative & Waste Services | 0 | — | A |
| SP Plus ME | Administrative & Waste Services | 0 | — | F |
| SP Plus MI | Administrative & Waste Services | 0 | — | A |
| SP Plus MO | Administrative & Waste Services | 0 | — | F |
| SP Plus NJ | Administrative & Waste Services | 0 | — | A |
| SP Plus NM | Administrative & Waste Services | 0 | — | F |
| SP Plus NV | Transportation & Warehousing | 0 | — | F |
| SP Plus NY | Administrative & Waste Services | 0 | — | F |
| SP Plus OH | Administrative & Waste Services | 0 | — | B |
| SP Plus OR | Administrative & Waste Services | 0 | — | D |
| SP Plus PA | Administrative & Waste Services | 0 | — | F |
| SP Plus PR | Administrative & Waste Services | 0 | — | A |
| SP Plus TN | Administrative & Waste Services | 0 | — | A |
| SP Plus TX | Administrative & Waste Services | 0 | — | F |
| SP Plus UT | Administrative & Waste Services | 0 | — | F |
| SP Plus VA | Transportation & Warehousing | 0 | — | D |