| SMALDINO, LUTZ, CURTIS & ASSOCIATES, AN ACCOUNTANCY CORPORATION CA | Professional & Technical Services | 2 | $67,200 | — |
| Small Parts Inc. IN | Manufacturing | 0 | — | F |
| Small Precision Tools CA | Manufacturing | 0 | — | F |
| Small Precision Tools California, Inc. CA | — | 0 | — | — |
| Small Town Self Storage Vacaville CA | Real Estate | 0 | — | A |
| Small Town Storage Houston TX | Real Estate | 0 | — | A |
| Small Town Storage Lancaster CA | Real Estate | 0 | — | A |
| Small Town Storage Red Oak TX | Real Estate | 0 | — | A |
| Small Town Storage Tucson AZ | Real Estate | 0 | — | A |
| SMALL TOWN STORAGE VACAVILLE CA | Real Estate | 0 | — | A |
| Small Town Storage Victoria TX | Real Estate | 0 | — | A |
| Small Tube Products PA | Manufacturing | 0 | — | F |
| Small's Asphalt Paving, Inc. OH | Construction | 0 | — | F |
| Small's Garden Center & Dept. 9 Gifts, Inc. IN | Administrative & Waste Services | 0 | — | A |
| Small's Sand & Gravel, Inc. OH | Mining & Extraction | 0 | — | A |
| Small's Trucking, LLC OH | Transportation & Warehousing | 0 | — | F |
| SMALLARC, INC. NJ | Professional & Technical Services | 1 | $95,000 | — |
| SmallBoard.com CA | Professional & Technical Services | 2 | $145,000 | — |
| Smalley & Company AZ | Wholesale Trade | 0 | — | A |
| Smalley & Company CA | Wholesale Trade | 0 | — | A |
| Smalley & Company CO | Wholesale Trade | 0 | — | D |
| Smalley & Company NM | Wholesale Trade | 0 | — | A |
| Smalley & Company NV | Wholesale Trade | 0 | — | A |
| Smalley & Company UT | Wholesale Trade | 0 | — | A |
| Smalley and Associates Inc TX | Manufacturing | 0 | — | A |
| Smalley Manufacturing Co., Inc. TN | Manufacturing | 0 | — | A |
| Smalley Steel Ring Co IL | Manufacturing | 0 | — | D |
| SmallHD LLC NC | Manufacturing | 0 | — | D |
| Smallhold CA | Agriculture & Forestry | 0 | — | F |
| Smallhold TX | Agriculture & Forestry | 0 | — | A |
| Smalling Masonry LLC IN | Administrative & Waste Services | 0 | — | A |
| Smallwood TX | Manufacturing | 0 | — | F |
| Smallwood Design and Construction WA | Construction | 0 | — | F |
| SMAMO MO | Healthcare & Social Assistance | 0 | — | A |
| SMAnytime, Inc. CA | Construction | 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 AZ | Retail Trade | 0 | — | A |
| Smart & Final CA | Retail Trade | 0 | — | D |
| Smart & Final ID | Retail Trade | 0 | — | A |
| Smart & Final NV | Retail Trade | 0 | — | A |
| Smart & Final OR | Retail Trade | 0 | — | A |
| Smart & Final Logistics, LLC CA | Retail Trade | 0 | — | F |
| Smart & Final STORE 304 - GLENDALE CA | Retail Trade | 0 | — | F |
| Smart & Final STORE 305 - SAN DIMAS CA | Retail Trade | 0 | — | A |
| Smart & Final STORE 306 - RANCHO PALOS VERDES CA | Retail Trade | 0 | — | C |
| Smart & Final STORE 308 - POMONA CA | Retail Trade | 0 | — | F |
| Smart & Final STORE 310 - LOS ANGELES CA | Retail Trade | 0 | — | A |
