| Smith & Enright Landscaping, Inc CA | Administrative & Waste Services | 0 | — | F |
| Smith & Howard, P.C. GA | Professional & Technical Services | 1 | $113,568 | — |
| Smith & Loveless, Inc. KS | Manufacturing | 0 | — | C |
| Smith & Nephew 2019 MN | — | 0 | — | — |
| Smith & Nephew Inc. CA | Manufacturing | 0 | — | A |
| Smith & Nephew Inc. MA | Management of Companies | 0 | — | C |
| Smith & Nephew Inc. MD | Manufacturing | 0 | — | A |
| Smith & Nephew Inc. MN | Wholesale Trade | 0 | — | C |
| Smith & Nephew Inc. OK | Manufacturing | 0 | — | B |
| Smith & Nephew Inc. PA | Manufacturing | 0 | — | A |
| Smith & Nephew Inc. TX | Wholesale Trade | 0 | — | A |
| Smith & Nephew, Inc. FL | — | 0 | — | — |
| Smith & Nephew, Inc. TN | Manufacturing | 27 | $116,305 | A |
| Smith & Noble, Inc CA | Retail Trade | 0 | — | A |
| Smith & Richardson Inc IL | Manufacturing | 0 | — | D |
| Smith & Smith Hardwoods, Inc. WV | Construction | 0 | — | A |
| Smith & Son's Sod Co Inc FL | Agriculture & Forestry | 0 | — | F |
| Smith & Wesson CT | — | 0 | — | — |
| Smith & Wesson TN | Manufacturing | 0 | — | F |
| Smith & Wesson Corp. ME | Manufacturing | 0 | — | F |
| Smith & Wesson Inc. MA | Manufacturing | 0 | — | D |
| Smith & Wesson Inc. MO | Transportation & Warehousing | 0 | — | C |
| Smith + Nephew Inc. TN | Manufacturing | 0 | — | A |
| Smith + Nephew,Inc TX | Manufacturing | 0 | — | A |
| Smith and Jennings NC | Construction | 0 | — | F |
| Smith Auto Transport MO | Transportation & Warehousing | 0 | — | A |
| Smith Berger Marine, Inc. WA | Manufacturing | 0 | — | F |
| Smith Bits, A Schlumberger Company OK | — | 0 | — | — |
| Smith Bros Contracting Equipment, Inc FL | Other Services | 0 | — | D |
| Smith Bros Inc CA | Construction | 0 | — | F |
| Smith Brother Distributing Co. KY | Wholesale Trade | 0 | — | F |
| Smith Brothers Distributing Co. KY | Wholesale Trade | 0 | — | F |
| Smith Brothers of Berne IN | Manufacturing | 0 | — | F |
| Smith Brothers Tool MI | Manufacturing | 0 | — | F |
| Smith Brothers- A Division of McLean Contracting Company MD | Construction | 0 | — | A |
| Smith Bunday Berman Britton, PS WA | Professional & Technical Services | 1 | $156,000 | — |
| Smith Bus Company, Inc. PA | Transportation & Warehousing | 0 | — | A |
| Smith Cabinet Shop, Inc. MS | Manufacturing | 0 | — | A |
| Smith Center NV | — | 0 | — | — |
| Smith Center Health and Rehab KS | Healthcare & Social Assistance | 0 | — | A |
| Smith Construction Group, Inc OH | Construction | 0 | — | A |
| Smith Construction Management LLC PA | Construction | 0 | — | A |
| Smith Construction, Inc. MI | Construction | 0 | — | A |
| Smith Contracting Co. TX | Construction | 0 | — | F |
| Smith County Board of Education TN | Accommodation & Food Services | 0 | — | C |
| Smith County Health and Rehabilitation TN | Healthcare & Social Assistance | 0 | — | F |
| Smith County Memorial Hospital KS | Healthcare & Social Assistance | 0 | — | A |
| Smith Creek IN | Transportation & Warehousing | 0 | — | A |
| Smith Creek Logistics LLC IN | Transportation & Warehousing | 0 | — | B |
| Smith Crossing IL | Healthcare & Social Assistance | 0 | — | F |
