| Smith Denison Construction Company CA | Construction | 0 | — | F |
| Smith Doyle Contractors TN | Construction | 0 | — | A |
| Smith Electric & Associates AL | Construction | 0 | — | F |
| Smith Engineering and Construction SC | Construction | 0 | — | A |
| Smith Excavating, LLC NC | Construction | 0 | — | A |
| SMITH fARMS NC | Agriculture & Forestry | 0 | — | A |
| Smith Farms Manor IN | Real Estate | 0 | — | A |
| Smith Feed Service, Inc. WI | Manufacturing | 0 | — | C |
| Smith Fertilizer & Grain Co IA | Agriculture & Forestry | 0 | — | B |
| Smith Filter Corporation IL | Manufacturing | 0 | — | F |
| Smith Fire Systems WA | Construction | 0 | — | F |
| Smith Foundry Company Inc MN | Manufacturing | 0 | — | F |
| Smith Frozen Foods OR | Manufacturing | 0 | — | F |
| Smith General Contractors, LLC AL | Construction | 0 | — | A |
| Smith Gin Co-OP TX | Agriculture & Forestry | 0 | — | F |
| Smith Gray Electric Co. Inc GA | Construction | 0 | — | A |
| Smith Hauling, Inc. PA | Construction | 0 | — | A |
| Smith Haven Auto Group (3 sites) NY | — | 0 | — | — |
| Smith Health Care, Ltd PA | Healthcare & Social Assistance | 0 | — | A |
| Smith Health, Inc. CA | Finance & Insurance | 5 | $195,938 | — |
| Smith Holdings Inc OR | Manufacturing | 0 | — | F |
| Smith Holdings Inc WA | Transportation & Warehousing | 0 | — | B |
| Smith Hughes Company, Inc. OH | Construction | 0 | — | A |
| Smith Industrial Services AL | Administrative & Waste Services | 0 | — | B |
| Smith Industries Inc. FL | Construction | 0 | — | A |
| Smith Industries LLC TX | Construction | 1 | $355,000 | — |
| Smith Information Systems, LLC TX | Professional & Technical Services | 2 | $104,051,500 | — |
| Smith Interiors, LP TX | Construction | 0 | — | B |
| SMITH INTERNATIONAL TRUCK CENTER NC | Wholesale Trade | 0 | — | A |
| Smith International, LLC TX | Mining & Extraction | 2 | $97,245 | — |
| SMITH LAWN MANAGEMENT, LLC MS | Administrative & Waste Services | 0 | — | A |
| Smith Lawnscapes LLC MI | Administrative & Waste Services | 0 | — | C |
| Smith Masonry Inc PA | Construction | 0 | — | A |
| Smith Mechanical, Inc. MD | Construction | 0 | — | F |
| Smith Mental Health Associates FL | Healthcare & Social Assistance | 0 | — | A |
| Smith Metals Recycling, LLC KY | Wholesale Trade | 0 | — | A |
| Smith Micro Software, Inc. PA | Information & Media | 1 | $117,832 | — |
| Smith Millwork, INC. NC | Wholesale Trade | 0 | — | A |
| Smith Motors Inc ND | Retail Trade | 0 | — | A |
| Smith Muffler KY | Other Services | 0 | — | A |
| Smith Packett AL | Healthcare & Social Assistance | 0 | — | F |
| Smith Packing LLC NY | Construction | 0 | — | A |
| Smith Phillips Building Supply NC | Retail Trade | 0 | — | C |
| Smith Pipe & Steel Co AZ | Wholesale Trade | 0 | — | D |
| Smith Power Products Inc CA | Other Services | 0 | — | A |
| Smith Power Products Inc. CO | Other Services | 0 | — | A |
| Smith Power Products Inc. ID | Other Services | 0 | — | F |
| Smith Power Products Inc. NM | Other Services | 0 | — | A |
| Smith Power Products Inc. NV | Other Services | 0 | — | C |
| Smith Power Products Inc. UT | Other Services | 0 | — | A |
