| SO |
| Name | Number of records |
| Societe d'Editions Musicales Internationales | 331 |
| Societe D'Editions Musicales Internationales | 87 |
| Society for Industrial and Applied Mathematics | 506 |
| Society for Visual Education, Inc. | 693 |
| Society of Automotive Engineers, Inc. | 1117 |
| Society of Biblical Literature | 565 |
| Society of Manufacturing Engineers | 911 |
| Society of Photo-Optical Instrumentation Engineers | 5759 |
| Sofa Entertainment, Inc. | 915 |
| Somebody's Music | 254 |
| Song Matters, Inc. | 198 |
| Song Pantry Music, Inc. | 136 |
| Songs of Bandier-Koppelman, Inc. | 782 |
| Songs of Hamstein Cumberland | 1308 |
| Songs of Jennifer | 113 |
| Songs of Lastrada | 311 |
| Songs of Nashville Dreamworks | 308 |
| Songs of Peer, Ltd. | 590 |
| Songs of Polygram International, Inc. | 4519 |
| Songs of PolyGram International, Inc. | 3863 |
| Songs of Polygram Int., Inc. | 232 |
| Songs of Universal, Inc. | 2582 |
| Songs Of Universal, Inc. | 105 |
| Songs of Windswept Pacific | 551 |
| Songwriters Guild | 1074 |
| Songwriters Guild of America | 1691 |
| Songwriters Ink | 128 |
| Sonoeditora, C.A. | 160 |
| Sonoton Recorded Music Library | 412 |
| Sonshine Productions | 103 |
| Sony/ATV Music Publishing | 133 |
| Sony/ATV Music Publishing. | 936 |
| Sony/ATV Music Publishing, LLC | 162 |
| Sony/ATV Songs, LLC | 3518 |
| Sony/ATV Tree Publishing | 179 |
| Sony/ATV Tunes, LLC | 2595 |
| Sony BMG Music Entertainment | 858 |
| Sony Discos, Inc. | 2029 |
| Sony Music Entertainment, Inc. | 6422 |
| Sony Pictures Classics, Inc. | 558 |
| Sony Pictures Entertainment, Inc. | 856 |
| Sony Pictures Television, Inc. | 359 |
| Sony Songs, Inc. | 785 |
| Sony Tunes, Inc. | 766 |
| So So Def Music | 336 |
| Sound Performance, Inc. | 304 |
| Sound Truth Publishing | 107 |
| South Central Bell Telephone Company | 1647 |
| Southern Baptist Convention. Home Mission Board | 229 |
| Southern Baptist Convention. Sunday School Board | 8017 |
| Southern Baptist Convention. Sunday School Board. | 835 |
| Southern Historical Press, Inc. | 164 |
| Southern Illinois University. Board of Trustees | 370 |
| Southern Illinois University, Carbondale. Board of Trustees | 454 |
| Southern Melody Publishing Company | 339 |
| Southern Music Company | 2284 |
| Southern Music Publishing Company (Australasia) Pty. Ltd. | 293 |
| Southern Music Publishing Company, Inc. | 2973 |
| Southern Music Publishing Company, Ltd. | 370 |
| Southern Nights Music | 165 |
| Southern Pacific Bank. Lewis Horwitz Organization | 192 |
| Southfield Music, Inc. | 190 |
| Southwestern Bell Media, Inc. | 3162 |
| Southwestern Bell Telephone Company | 5587 |
| South-Western Publishing Company | 3798 |
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