| Skrill USA, Inc. | 496 | 118 | 94.8% | Money transfer, virtual currency, or money service |
| Skyline Financial Corp. | 25 | 6 | 48% | Mortgage |
| SL Finance LLC | 20 | 0 | 70% | Student loan |
| Slm Corporation | 5,494 | 1,056 | 99.9% | Student loan |
| Slovin & Council Co., L.P.A. | 58 | 11 | 94.8% | Debt collection |
| Smart Finance Inc dba Fishtail Financial | 16 | 6 | 100% | Credit reporting or other personal consumer reports |
| SmartCredit LLC | 22 | 9 | 4.5% | Credit reporting or other personal consumer reports |
| Smith & Smith Investors LTD | 22 | 4 | 90.9% | Debt collection |
| Smith Debnam Narron Drake Saintsing & Myers LLP | 113 | 16 | 97.3% | Debt collection |
| Smith, Cohen & Rosenberg LLC | 31 | 0 | 74.2% | Debt collection |
| Smith, Rouchon & Associates, Inc. | 267 | 67 | 100% | Debt collection |
| SMS Financial, LLC | 10 | 4 | 100% | Debt collection |
| Sn Servicing Corporation | 882 | 112 | 94% | Mortgage |
| Snap Recovery, Inc. | 40 | 20 | 95% | Debt collection |
| Snow and Sauerteig LLP | 47 | 4 | 100% | Debt collection |
| Social Finance, Inc. | 992 | 0 | 99.7% | Checking or savings account |
| SoFi Mortgage, LLC | 20 | 0 | 100% | Mortgage |
| Sofi Technologies, Inc. | 5,343 | 2,969 | 99.9% | Checking or savings account |
| Soja Management Services, LLC | 13 | 5 | 100% | Vehicle loan or lease |
| Sokaogon Finance, Inc. | 33 | 4 | 93.9% | Payday loan |
| Solar Mosaic LLC | 794 | 362 | 77.3% | Payday loan, title loan, personal loan, or advance loan |
| Solidifi US, Inc. | 14 | 1 | 100% | Mortgage |
| Solidus Group LLC. | 236 | 1 | 72.5% | Debt collection |
| SoLo Funds Inc. | 137 | 26 | 80.3% | Payday loan, title loan, personal loan, or advance loan |
| Solomon and Solomon, P.C. | 200 | 2 | 97% | Debt collection |
| Solutions To Portfolios, LLC | 50 | 0 | 92% | Debt collection |
| Sombrero Capital LLC | 16 | 7 | 100% | Mortgage |
| Sonnenschein Financial Services, Inc. | 22 | 0 | 100% | Debt collection |
| SOP Pioneer Partners LP | 92 | 50 | 83.7% | Payday loan, title loan, personal loan, or advance loan |
| Sortis Financial, Inc. | 222 | 0 | 93.2% | Mortgage |
| Sound Collection Services | 42 | 11 | 81% | Debt collection |
| Source Receivables Management LLC | 3,564 | 1,484 | 97.1% | Debt collection |
| South Carolina State Housing Finance and Development Authority | 19 | 3 | 100% | Mortgage |
| South Carolina Student Loan Corp | 65 | 2 | 100% | Student loan |
| South East Collection Specialist | 14 | 3 | 0% | Debt collection |
| South Mississippi Collection Services Inc. | 68 | 18 | 94.1% | Debt collection |
| South River Mortgage, LLC | 25 | 8 | 100% | Mortgage |
| Southeast Mortgage of Ga Inc | 20 | 2 | 75% | Mortgage |
| Southern Auto Finance Co | 402 | 101 | 97% | Credit reporting or other personal consumer reports |
| Southern Credit Adjusters, Inc. | 46 | 6 | 100% | Debt collection |
| Southern Credit LLC | 11 | 10 | 0% | Debt or credit management |
| Southern Credit Recovery, Inc. | 134 | 1 | 88.1% | Debt collection |
| Southern Financial Systems, Inc. | 68 | 18 | 95.6% | Debt collection |
| Southern Management Systems Inc. | 782 | 189 | 100% | Debt collection |
| Southern Oregon Credit Service, Inc. | 106 | 12 | 100% | Debt collection |
| Southern Service Systems, Inc. | 17 | 0 | 88.2% | Debt collection |
| Southern Trust Mortgage LLC | 17 | 0 | 88.2% | Mortgage |
| Southpoint Financial Services, Inc. | 11 | 1 | 27.3% | Mortgage |
| Southstate Bank Corporation | 363 | 97 | 99.7% | Checking or savings account |
| Southstate Bank, N.a. - 520 Gervais Street Branch | 43 | 0 | 100% | Checking or savings account |