| SMBC MANUBANK (JeniusBank) SC | - | 0 | - | - |
| SMBC Nikko Securities America, Inc. NY | Finance & Insurance | 8 | $183,746 | - |
| SMBC-Sumitomo Mitsui Banking Corporation ME | - | 0 | - | - |
| SMC Acquisition Corp IN | - | 0 | - | - |
| Smc Concrete Construction, INC. VA | Construction | 0 | - | D |
| SMC Corporation of America CA | Manufacturing | 0 | - | A |
| SMC Ltd. MA | Manufacturing | 0 | - | C |
| SMC Ltd. WI | Manufacturing | 0 | - | F |
| SME Industries, Inc. UT | Construction | 0 | - | A |
| Smeal Fire Apparatus Co. NE | - | 0 | - | - |
| SMF CA | Transportation & Warehousing | 0 | - | F |
| SMF Minonk IL | Manufacturing | 0 | - | F |
| SMG CA | Accommodation & Food Services | 0 | - | F |
| SMG TX | Arts & Entertainment | 0 | - | F |
| SMG @ the Nassau Veterans Memorial Coliseum (Nassau Coliseum) NY | - | 0 | - | - |
| SMG Colorado Convention Center CO | Arts & Entertainment | 0 | - | F |
| SMG Food & Beverage, LLC IL | - | 0 | - | - |
| SMG Global Circuits, Inc. PA | Manufacturing | 1 | $73,000 | - |
| SMG Group LLC/ Campbell Hill LLC OH | - | 0 | - | - |
| SMGHA Nevada, LLC - Palms Casino Resort NV | Accommodation & Food Services | 0 | - | F |
| SMH Health Care, Inc. FL | Healthcare & Social Assistance | 4 | $72,799 | - |
| SMH Healthcare, Inc. FL | Healthcare & Social Assistance | 1 | $86,000 | - |
| SMH Physician Services, Inc. FL | Healthcare & Social Assistance | 2 | $250,000 | - |
| SMHC Biddeford ME | Healthcare & Social Assistance | 0 | - | F |
| SMHC/MaineHealth ME | Healthcare & Social Assistance | 0 | - | F |
| SMI Division of DCX-CHOL Enterprises, INC. IN | - | 0 | - | - |
| SMI Hotel Group VA | - | 0 | - | - |
| SMI Systems LLC CA | Arts & Entertainment | 1 | $43,160 | - |
| Smile Design Westchase LLC FL | Healthcare & Social Assistance | 1 | $200,000 | - |
| Smile Direct Club MN | - | 0 | - | - |
| Smile Doctors of Ohio, Inc. OH | Healthcare & Social Assistance | 1 | $216,000 | - |
| Smile Leasing, PLLC TX | Healthcare & Social Assistance | 5 | $227,956 | - |
| Smile Logistics NY Inc. NY | Transportation & Warehousing | 0 | - | F |
| Smile Logistics, LLC OH | Transportation & Warehousing | 0 | - | F |
| Smile Paws Inc CA | Wholesale Trade | 1 | $100,800 | - |
| Smile Plus Dental PC NJ | Healthcare & Social Assistance | 1 | $156,000 | - |
| Smiles For Miles Delivery NV | Transportation & Warehousing | 0 | - | D |
| Smiley Brothers, Inc. NY | Accommodation & Food Services | 0 | - | F |
| Smileyscope Holding Inc TX | Information & Media | 1 | $225,000 | - |
| Smith & Burgess LLC TX | Professional & Technical Services | 2 | $109,699 | - |
| Smith & Casady, Inc. FL | Construction | 0 | - | F |
| Smith & Enright Landscaping, Inc CA | Administrative & Waste Services | 0 | - | F |
| Smith & Howard, P.C. GA | Professional & Technical Services | 1 | $113,568 | - |
| Smith & Nephew 2019 MN | - | 0 | - | - |
| Smith & Nephew Inc. MN | Wholesale Trade | 0 | - | C |
| Smith & Nephew, Inc. FL | - | 0 | - | - |
| Smith & Nephew, Inc. TN | Manufacturing | 27 | $116,305 | A |
| Smith & Wesson CT | - | 0 | - | - |
| Smith & Wesson Inc. MA | Manufacturing | 0 | - | D |
| Smith and Jennings NC | Construction | 0 | - | F |
