| Smart Choice Roofing LLC WA | Construction | 0 | — | A |
| Smart City Networks NV | Information & Media | 0 | — | A |
| Smart Construction, Inc. AZ | Construction | 0 | — | F |
| Smart Courier Inc FL | Transportation & Warehousing | 0 | — | D |
| Smart Courier Inc GA | Transportation & Warehousing | 0 | — | F |
| Smart Courier Inc NC | Transportation & Warehousing | 0 | — | D |
| Smart Courier Inc SC | Transportation & Warehousing | 0 | — | A |
| Smart Courier Inc VA | Transportation & Warehousing | 0 | — | A |
| Smart Development Institute, Inc. VA | Other Services | 3 | $65,853 | — |
| Smart Earth Technologies LLC d/b/a SoBrite Technologies IL | Manufacturing | 0 | — | F |
| SMART Embedded Computing AZ | Manufacturing | 0 | — | A |
| Smart Energy Systems, Inc. CA | Professional & Technical Services | 8 | $176,365 | — |
| Smart ERP Solutions, Inc. CA | Professional & Technical Services | 9 | $107,296 | — |
| Smart Family of Cooling Products TX | Manufacturing | 0 | — | A |
| SMART Financial Operations, LLC FL | Finance & Insurance | 0 | — | F |
| Smart Folks, Inc. TX | Professional & Technical Services | 4 | $101,369 | — |
| Smart Gas Systems TX | Mining & Extraction | 0 | — | A |
| Smart Global Holdings NC | Manufacturing | 0 | — | A |
| Smart Home Services DBA Bardi GA | Construction | 0 | — | C |
| Smart Hotels Georgia, LLC GA | Accommodation & Food Services | 0 | — | A |
| 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 Metals Recycling LLC dba Sprout NC | Wholesale Trade | 0 | — | F |
| Smart Metals Recycling LLC dba Sprout TX | Wholesale Trade | 0 | — | F |
| Smart Microbes, LLC TX | Professional & Technical Services | 1 | $119,517 | — |
| SMART Modular Technologies, Inc. CA | Manufacturing | 1 | $155,605 | A |
| Smart Motion Logistics TX | Transportation & Warehousing | 0 | — | F |
| Smart Motors Inc WI | Retail Trade | 0 | — | B |
| Smart Packaging, LLC MN | Manufacturing | 0 | — | A |
| SMART Papers Holdings LLC OH | — | 0 | — | — |
| Smart Pharmacy, Inc. FL | — | 0 | — | — |
| Smart Plumbing, Inc. TX | Construction | 0 | — | F |
| Smart Pool Services LLC TX | Administrative & Waste Services | 0 | — | F |
| Smart Pool Services, LLC AZ | Administrative & Waste Services | 0 | — | C |
| Smart Pool Services, LLC FL | Administrative & Waste Services | 0 | — | F |
| Smart Pool Services, LLC NV | 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 Spaces WI | Real Estate | 0 | — | F |
| Smart Store Solutions, Inc. NY | Wholesale Trade | 1 | $78,720 | — |
