| SMG - Dow Event Center MI | Arts & Entertainment | 0 | — | C |
| SMG @ the Nassau Veterans Memorial Coliseum (Nassau Coliseum) NY | — | 0 | — | — |
| SMG Colorado Convention Center CO | Arts & Entertainment | 0 | — | F |
| SMG Food & Beverage, LLC IL | — | 0 | — | — |
| SMG Global Circuits, Inc. PA | Manufacturing | 1 | $73,000 | — |
| SMG Group LLC/ Campbell Hill LLC OH | — | 0 | — | — |
| SMG KULPSVILLE LLC PA | Accommodation & Food Services | 0 | — | C |
| SMG Pensacola Bay Center FL | Arts & Entertainment | 0 | — | F |
| SMG PLYMOUTH MEETING LLC PA | Accommodation & Food Services | 0 | — | A |
| SMG WARRINGTON LLC PA | Accommodation & Food Services | 0 | — | A |
| SMG-Huntington Center OH | Arts & Entertainment | 0 | — | D |
| SMG-SeaGate Convention Centre/Glass City Center OH | Arts & Entertainment | 0 | — | C |
| SMGHA Nevada, LLC - Palms Casino Resort NV | Accommodation & Food Services | 0 | — | F |
| SMH Health Care, Inc. FL | Healthcare & Social Assistance | 4 | $72,799 | — |
| SMH Healthcare, Inc. FL | Healthcare & Social Assistance | 1 | $86,000 | — |
| SMH Physician Services, Inc. FL | Healthcare & Social Assistance | 2 | $250,000 | — |
| SMH West CO | Construction | 0 | — | A |
| SMHC Biddeford ME | Healthcare & Social Assistance | 0 | — | F |
| SMHC/MaineHealth ME | Healthcare & Social Assistance | 0 | — | F |
| SMI & Hydraulics, Inc. MN | Manufacturing | 0 | — | F |
| SMI Composites LLC GA | Manufacturing | 0 | — | A |
| SMI Division of DCX-CHOL Enterprises, INC. IN | — | 0 | — | — |
| SMI Hotel Group VA | — | 0 | — | — |
| SMI Hotel LLC CA | Accommodation & Food Services | 0 | — | F |
| SMI Logistics LLC NY | Transportation & Warehousing | 0 | — | A |
| SMI MILLWORK, INC CA | Manufacturing | 0 | — | A |
| SMI Systems LLC CA | Arts & Entertainment | 1 | $43,160 | — |
| Smile Design Westchase LLC FL | Healthcare & Social Assistance | 1 | $200,000 | — |
| Smile Direct Club MN | — | 0 | — | — |
| Smile Doctors of Ohio, Inc. OH | Healthcare & Social Assistance | 1 | $216,000 | — |
| Smile Leasing, PLLC TX | Healthcare & Social Assistance | 5 | $227,956 | — |
| Smile Logistics NY Inc. NY | Transportation & Warehousing | 0 | — | F |
| Smile Logistics, LLC OH | Transportation & Warehousing | 0 | — | F |
| Smile More Logistics LLC IN | Transportation & Warehousing | 0 | — | A |
| Smile Paws Inc CA | Wholesale Trade | 1 | $100,800 | — |
| Smile Plus Dental PC NJ | Healthcare & Social Assistance | 1 | $156,000 | — |
| Smile Solutions of Delaware DE | Healthcare & Social Assistance | 0 | — | A |
| Smile Surfers Kids Dentistry WA | Healthcare & Social Assistance | 0 | — | A |
| Smile Surfers Kids Dentistry- Richland WA | Healthcare & Social Assistance | 0 | — | A |
| Smilemakers, Inc. SC | Transportation & Warehousing | 0 | — | A |
| Smiles For Miles Delivery NV | Transportation & Warehousing | 0 | — | D |
| Smiley Brothers, Inc. NY | Accommodation & Food Services | 0 | — | F |
| Smiley Monroe, Inc. KY | Manufacturing | 0 | — | A |
| Smileyscope Holding Inc TX | Information & Media | 1 | $225,000 | — |
| Smith & Aguirre Construction Company Inc NM | Construction | 0 | — | F |
| Smith & Associates Excavating LLC OH | Construction | 0 | — | A |
| Smith & Brown Contractors Inc OH | Construction | 0 | — | F |
| Smith & Burgess LLC TX | Professional & Technical Services | 2 | $109,699 | — |
| Smith & Casady, Inc. FL | Construction | 0 | — | F |
| Smith & DeShields, Inc. FL | Retail Trade | 0 | — | A |
