| SML Acquisition LLC (San-Mar Laboratories) NY | - | 0 | - | - |
| SMM Facilities CA | Administrative & Waste Services | 0 | - | F |
| Smokeball, Inc IL | Professional & Technical Services | 1 | $160,950 | - |
| Smoker Craft, Inc. IN | Manufacturing | 0 | - | F |
| Smokers Outlet Management Inc. MI | Wholesale Trade | 1 | $90,000 | - |
| Smokey Point Distributing WA | Transportation & Warehousing | 0 | - | C |
| Smokin Bear LLC CO | - | 0 | - | - |
| Smoky Mountain Family Farms, LLC TN | Agriculture & Forestry | 0 | - | C |
| Smoky Mountain Knife Works, Inc. TN | Manufacturing | 0 | - | F |
| Smoky Mountain Logistics TN | Transportation & Warehousing | 0 | - | B |
| Smoot Construction Company of Washington DC DC | Construction | 1 | $123,188 | A |
| Smooth-On Inc PA | Manufacturing | 0 | - | F |
| Smoothe Health Inc. DE | Wholesale Trade | 1 | $131,997 | - |
| Smothers & White Inc. CA | - | 0 | - | - |
| Smotritsky Law Group, PLLC NJ | Public Administration | 1 | $49,920 | - |
| SMP Architects PA | Professional & Technical Services | 1 | $61,922 | - |
| SMP Health St. Aloisius ND | Healthcare & Social Assistance | 1 | $64,355 | - |
| SMP Health System ND | Healthcare & Social Assistance | 0 | - | F |
| SMR Automotive MI | Manufacturing | 0 | - | B |
| SMRT Systems, Inc. NC | Information & Media | 1 | $85,000 | - |
| SMS group Inc. PA | Manufacturing | 1 | $100,000 | F |
| SMS InfoComm Corporation TX | Other Services | 2 | $60,011 | - |
| SMS Staffing Solutions, Inc. MI | Administrative & Waste Services | 0 | - | F |
| SMSSI of California, Inc. CA | - | 0 | - | - |
| SMT Inc. NC | Manufacturing | 0 | - | F |
| SMTC Corporation CA | Manufacturing | 0 | - | B |
| Smucker Fruit Processing Co. WA | Manufacturing | 0 | - | F |
| Smud CA | Utilities | 0 | - | C |
| Smule, INC. UT | Information & Media | 1 | $169,000 | - |
| Smurfikt Westrock Facility (ForneyTexas) TX | - | 0 | - | - |
| Smurfit Kappa AZ | Manufacturing | 0 | - | F |
| Smurfit Kappa TX | Manufacturing | 0 | - | C |
| Smurfit Kappa North America, LLC CA | - | 0 | - | - |
| Smurfit Kappa North America, LLC TX | Manufacturing | 3 | $106,000 | D |
| Smurfit WestRock CA | - | 0 | - | - |
| Smurfit Westrock GA | - | 0 | - | - |
| Smurfit Westrock IL | - | 0 | - | - |
| Smurfit Westrock MN | - | 0 | - | - |
| Smurfit Westrock Company FL | - | 0 | - | - |
| Smurfit Westrock Company IA | - | 0 | - | - |
| Smurfit Westrock Company OR | - | 0 | - | - |
| Smurfit-Stone Container Corporation OH | - | 0 | - | - |
| Smurfit-Stone Container Corporation VA | - | 0 | - | - |
| SMX Cargo LLC CO | Administrative & Waste Services | 0 | - | F |
| Smx LLC AR | Administrative & Waste Services | 0 | - | D |
| Smx LLC CA | Administrative & Waste Services | 0 | - | F |
| Smx LLC IN | Administrative & Waste Services | 0 | - | D |
| Smx LLC KS | Administrative & Waste Services | 0 | - | F |
| Smx LLC KY | Administrative & Waste Services | 0 | - | F |
| Smx LLC MO | Administrative & Waste Services | 0 | - | F |
