| Smartroof LLC VA | Construction | 2 | $74,516 | — |
| SmartScrubs, LLC AZ | Retail Trade | 1 | $73,923 | — |
| Smartsens Inc. CA | Professional & Technical Services | 1 | $151,548 | — |
| SMARTSHEET INC. WA | Information & Media | 26 | $162,115 | — |
| Smartsoft International Inc. GA | Professional & Technical Services | 9 | $112,394 | — |
| SmartStop Storage Advisors LLC AZ | Real Estate | 0 | — | A |
| SmartStop Storage Advisors LLC CO | Real Estate | 0 | — | F |
| SmartStop Storage Advisors LLC FL | Real Estate | 0 | — | F |
| SmartStop Storage Advisors LLC MI | Real Estate | 0 | — | F |
| SmartStop Storage Advisors LLC NJ | Real Estate | 0 | — | A |
| SmartStop Storage Advisors LLC WA | Real Estate | 0 | — | F |
| SmartStop Storage Advisors LLC WI | Real Estate | 0 | — | F |
| SmartStop Storage Advisors, LLC CA | Real Estate | 0 | — | F |
| SmartStyle Salon IN | — | 0 | — | — |
| SmartThings, Inc CA | Information & Media | 1 | $201,323 | — |
| Smarttrak LLC NC | Professional & Technical Services | 2 | $120,000 | — |
| Smartway Express, Inc. CA | Transportation & Warehousing | 0 | — | A |
| SmartWorks, LLC NJ | Professional & Technical Services | 18 | $111,339 | — |
| Smarty Rodeo TX | Manufacturing | 0 | — | A |
| SMARTY STAR LLC FL | Professional & Technical Services | 1 | $41,500 | — |
| Smartz Inc. IL | Professional & Technical Services | 3 | $78,988 | — |
| Smashbox Beauty Cosmetics, Inc. CA | — | 0 | — | — |
| SMB Business Development, Inc. DE | Finance & Insurance | 3 | $136,208 | — |
| SMB IT, Inc. DE | Finance & Insurance | 3 | $105,317 | — |
| SMB Shared Services, Inc. DE | Finance & Insurance | 3 | $103,391 | — |
| SMB Shared Services, Inc. (Sallie Mae) DE | Finance & Insurance | 1 | $105,000 | — |
| SMBC Capital Markets, Inc NY | Finance & Insurance | 27 | $148,689 | — |
| SMBC Group - JeniusBank AZ | — | 0 | — | — |
| SMBC MANUBANK CA | Finance & Insurance | 15 | $151,070 | — |
| SMBC Manubank FL | — | 0 | — | — |
| SMBC MANUBANK NC | — | 0 | — | — |
| SMBC Manubank NV | — | 0 | — | — |
| SMBC Manubank UT | — | 0 | — | — |
| SMBC Manubank VA | — | 0 | — | — |
| SMBC Manubank WA | — | 0 | — | — |
| SMBC Manubank (dba JeniusBank) MA | — | 0 | — | — |
| SMBC MANUBANK (JeniusBank) SC | — | 0 | — | — |
| SMBC Nikko Securities America, Inc. NY | Finance & Insurance | 8 | $183,746 | — |
| SMBC-Sumitomo Mitsui Banking Corporation ME | — | 0 | — | — |
| SMC GA | Manufacturing | 0 | — | F |
| SMC Acquisition Corp IN | — | 0 | — | — |
| SMC CONCRETE CONSTRUCTION, INC. VA | Construction | 0 | — | D |
| SMC Corporation of America AL | Manufacturing | 0 | — | A |
| SMC Corporation of America AZ | Manufacturing | 0 | — | A |
| SMC Corporation of America CA | Manufacturing | 0 | — | A |
| SMC Corporation of America CO | Manufacturing | 0 | — | A |
| SMC Corporation of America FL | Manufacturing | 0 | — | A |
| SMC Corporation of America GA | Manufacturing | 0 | — | A |
| SMC Corporation of America IA | Manufacturing | 0 | — | A |
| SMC Corporation of America IL | Manufacturing | 0 | — | A |
