| SMA Solar Technology America, LLC CA | Manufacturing | 2 | $181,939 | - |
| SMA Tech LLC NH | Professional & Technical Services | 2 | $89,659 | - |
| Smacforce Consulting LLC NJ | Professional & Technical Services | 1 | $118,000 | - |
| SMACT Works, Inc. OH | Professional & Technical Services | 3 | $91,067 | - |
| Smail Company, Inc. PA | Retail Trade | 0 | - | B |
| Smaldino, Lutz, Curtis & Associates, An Accountancy CORPORATION CA | Professional & Technical Services | 2 | $67,200 | - |
| Small Precision Tools CA | Manufacturing | 0 | - | F |
| Small Precision Tools California, Inc. CA | - | 0 | - | - |
| Smallarc, INC. NJ | Professional & Technical Services | 1 | $95,000 | - |
| SmallBoard.com CA | Professional & Technical Services | 2 | $145,000 | - |
| Smalley Steel Ring Co IL | Manufacturing | 0 | - | D |
| Smamo MO | Healthcare & Social Assistance | 0 | - | A |
| SMAR Systems Inc CA | Professional & Technical Services | 1 | $121,846 | - |
| Smarc Solutions INC CA | Professional & Technical Services | 5 | $101,550 | - |
| Smarsh, Inc. OR | Information & Media | 6 | $133,180 | - |
| Smart MI | - | 0 | - | - |
| Smart & Final CA | Retail Trade | 0 | - | D |
| Smart & Final Logistics, LLC CA | Retail Trade | 0 | - | - |
| Smart & Final Stores, LLC CA | - | 0 | - | - |
| Smart & Final TRANSPORTATION 1 CA | Transportation & Warehousing | 0 | - | D |
| Smart & Final WAREHOUSE 01 CA | Retail Trade | 0 | - | F |
| Smart Accountants LLC TX | Professional & Technical Services | 1 | $80,000 | - |
| Smart Al, LLC AL | Manufacturing | 0 | - | F |
| Smart Choice Properties LLC NY | Real Estate | 1 | $79,789 | - |
| Smart Development Institute, Inc. VA | Other Services | 3 | $65,853 | - |
| Smart Energy Systems, Inc. CA | Professional & Technical Services | 8 | $176,365 | - |
| Smart ERP Solutions, Inc. CA | Professional & Technical Services | 9 | $107,296 | - |
| SMART Financial Operations, LLC FL | Finance & Insurance | 0 | - | F |
| Smart Folks, Inc. TX | Professional & Technical Services | 4 | $101,369 | - |
| Smart Info Solutions LLC TX | Professional & Technical Services | 11 | $104,281 | - |
| Smart Information Management Systems Inc NJ | Professional & Technical Services | 2 | $167,245 | - |
| Smart IT Frame LLC NJ | Professional & Technical Services | 6 | $102,230 | - |
| Smart Karton North America LLC MO | Administrative & Waste Services | 1 | $70,574 | - |
| Smart Local Union No. 28 NY | Construction | 1 | $73,858 | - |
| Smart Microbes, LLC TX | Professional & Technical Services | 1 | $119,517 | - |
| SMART Modular Technologies, Inc. CA | Manufacturing | 1 | $155,605 | A |
| SMART Papers Holdings LLC OH | - | 0 | - | - |
| Smart Pharmacy, Inc. FL | - | 0 | - | - |
| Smart Pool Services LLC TX | Administrative & Waste Services | 0 | - | F |
| Smart Prism Solutions INC OH | Professional & Technical Services | 2 | $110,240 | - |
| Smart Room NE | - | 0 | - | - |
| Smart Rx Systems Inc. FL | Retail Trade | 1 | $39,520 | - |
| Smart Sand Inc. WI | - | 0 | - | - |
| Smart Software Testing Solutions Inc. PA | Information & Media | 1 | $86,632 | - |
| Smart Solutions And Logistics LLC WA | Transportation & Warehousing | 0 | - | F |
| Smart Solutions CPA Inc IL | Professional & Technical Services | 2 | $89,316 | - |
| Smart Solutions Inc. MN | Professional & Technical Services | 3 | $108,624 | - |
| Smart Source Technologies, Inc. NJ | Professional & Technical Services | 6 | $101,469 | - |
| Smart Store Solutions, Inc. NY | Wholesale Trade | 1 | $78,720 | - |
| Smart Supply Chain Inc. TX | Transportation & Warehousing | 1 | $150,000 | - |
