| Smithfield Foods MN | Manufacturing | 0 | - | C |
| Smithfield Foods MO | Manufacturing | 0 | - | D |
| Smithfield Foods NC | Transportation & Warehousing | 0 | - | A |
| Smithfield Foods NE | Manufacturing | 0 | - | F |
| Smithfield Foods SD | Manufacturing | 0 | - | C |
| Smithfield Foods UT | Manufacturing | 0 | - | A |
| Smithfield Foods Inc MD | Transportation & Warehousing | 0 | - | B |
| Smithfield Foods Inc. IL | Manufacturing | 0 | - | F |
| Smithfield Foods Packaged Meats Corp. WI | Manufacturing | 0 | - | A |
| Smithfield Foods, Inc. OH | Manufacturing | 0 | - | F |
| Smithfield Fresh Meats Corp (Clayton Distribution Center) NC | - | 0 | - | - |
| Smithfield Fresh Meats Corp. NC | Manufacturing | 0 | - | A |
| Smithfield Fresh Meats Corporation CO | - | 0 | - | - |
| Smithfield Fresh Meats Corporation (Pet Foods) VA | - | 0 | - | - |
| Smithfield Packaged Meatd Corp. ("the Company") CA | - | 0 | - | - |
| Smithfield Packaged Meats Corp CA | Manufacturing | 0 | - | A |
| Smithfield Packaged Meats Corp IA | Manufacturing | 0 | - | B |
| Smithfield Packaged Meats Corp OH | Manufacturing | 0 | - | C |
| Smithfield Packaged Meats Corp. MA | - | 0 | - | - |
| Smithfield Packaged Meats Corp. NC | - | 0 | - | - |
| Smithfield Packaging KY | Manufacturing | 0 | - | C |
| Smithfield Packaging Company, Inc. VA | - | 0 | - | - |
| Smithfield Packaging Corp PA | Manufacturing | 0 | - | D |
| Smithflooring MO | Manufacturing | 0 | - | F |
| SmithFoods Inc. OH | Manufacturing | 0 | - | F |
| SmithGeiger, LLC CA | Professional & Technical Services | 1 | $72,000 | - |
| SmithGroup, Inc., subsidiary of SmithGroup Co., Inc. MI | Professional & Technical Services | 17 | - | - |
| Smithport Cabinetry Partners TN | Agriculture & Forestry | 0 | - | C |
| Smiths Detection NJ | - | 0 | - | - |
| Smiths Detection Inc CA | - | 0 | - | - |
| Smiths Detection Inc. CT | - | 0 | - | - |
| Smiths Detection, Inc. MD | Manufacturing | 0 | - | D |
| Smiths Food & Drug Inc. Layton Logistics UT | Transportation & Warehousing | 0 | - | B |
| Smiths Food And Drug AZ | Retail Trade | 0 | - | C |
| Smiths Food And Drug ID | Retail Trade | 0 | - | C |
| Smiths Food And Drug NM | Retail Trade | 0 | - | C |
| Smiths Food And Drug NV | Retail Trade | 0 | - | D |
| Smiths Food And Drug UT | Retail Trade | 0 | - | B |
| Smiths Food And Drug WY | Retail Trade | 0 | - | C |
| Smiths Interconnect Americas Inc. TX | Manufacturing | 1 | $86,466 | - |
| Smiths Interconnect Inc. CA | - | 0 | - | - |
| Smiths Medical ASD INC. CA | Manufacturing | 3 | $95,000 | - |
| Smithsonian Astrophysical Observatory MA | Professional & Technical Services | 2 | $104,289 | - |
| Smithsonian Institution DC | Arts & Entertainment | 7 | $98,176 | - |
| Smithtown Steakhouse LLC dba Insignia Prime Steak Sushi NY | - | 0 | - | - |
| Smitty's Supply, Inc. LA | Manufacturing | 0 | - | B |
| Smk Logistics LLC CA | Transportation & Warehousing | 0 | - | F |
| Smk Soft INC. VA | Professional & Technical Services | 5 | $82,732 | - |
| SMK-LINK Electronics Corporation CA | - | 0 | - | - |
| Sml (USA), INC. NJ | Administrative & Waste Services | 2 | $92,379 | - |