| Smithwell, Inc. FL | Administrative & Waste Services | 0 | — | A |
| Smitty's Supply, Inc. LA | Manufacturing | 0 | — | B |
| SMJ Corporate LLC dba Apex Design Build IL | Construction | 0 | — | A |
| SMK LOGISTICS LLC CA | Transportation & Warehousing | 0 | — | F |
| SMK SOFT INC. VA | Professional & Technical Services | 5 | $82,732 | — |
| SMK Tri-Cities Inc. WA | Manufacturing | 0 | — | F |
| SMK-LINK Electronics Corporation CA | — | 0 | — | — |
| SML (USA), INC. NJ | Administrative & Waste Services | 2 | $92,379 | — |
| SML Acquisition LLC (San-Mar Laboratories) NY | — | 0 | — | — |
| SMM Facilities CA | Administrative & Waste Services | 0 | — | F |
| SMMA MA | Professional & Technical Services | 0 | — | A |
| SMMA/Symmes Maini & McKee Associates, Inc. MA | Manufacturing | 0 | — | A |
| SMNRC LP PA | Healthcare & Social Assistance | 0 | — | F |
| Smo TN | Agriculture & Forestry | 0 | — | A |
| Smoak Groves Inc. FL | Agriculture & Forestry | 0 | — | A |
| Smock Fansler Corporation IN | Construction | 0 | — | A |
| Smokeball, Inc IL | Professional & Technical Services | 1 | $160,950 | — |
| Smoken Spubs Inc CO | Manufacturing | 0 | — | D |
| Smoken Spuds CO | Manufacturing | 0 | — | A |
| Smoker Craft, Inc. IN | Manufacturing | 0 | — | F |
| Smokers Outlet Management Inc. MI | Wholesale Trade | 1 | $90,000 | — |
| Smokey Hollow LLC MN | Accommodation & Food Services | 0 | — | A |
| Smokey Mountain Food Services TN | Accommodation & Food Services | 0 | — | F |
| Smokey Point Distributing CA | Transportation & Warehousing | 0 | — | A |
| Smokey Point Distributing KS | Transportation & Warehousing | 0 | — | A |
| Smokey Point Distributing OH | Transportation & Warehousing | 0 | — | A |
| Smokey Point Distributing PA | Transportation & Warehousing | 0 | — | A |
| Smokey Point Distributing SC | Transportation & Warehousing | 0 | — | A |
| Smokey Point Distributing WA | Transportation & Warehousing | 0 | — | C |
| Smokey Point Electric Inc. WA | Construction | 0 | — | F |
| Smokin Bear LLC CO | — | 0 | — | — |
| Smoky Flower Farm - Hillsboro, OR OR | Agriculture & Forestry | 0 | — | A |
| Smoky Hill Construction KS | Construction | 0 | — | F |
| Smoky Hill, LLC KS | Construction | 0 | — | F |
| Smoky Hills Genetics, LLC. KS | Agriculture & Forestry | 0 | — | C |
| Smoky Mountain Family Farms LLC - Midway TN Farm TN | Agriculture & Forestry | 0 | — | B |
| Smoky Mountain Family Farms, LLC TN | Agriculture & Forestry | 0 | — | C |
| Smoky Mountain Farmers Cooperative TN | Retail Trade | 0 | — | D |
| Smoky Mountain Knife Works, Inc. TN | Manufacturing | 0 | — | F |
| Smoky Mountain Logistics TN | Transportation & Warehousing | 0 | — | B |
| SMOKY SPRINGS GA | Healthcare & Social Assistance | 0 | — | A |
| Smolak Farms LLC MA | Agriculture & Forestry | 0 | — | F |
| Smoot Construction OH | Construction | 0 | — | D |
| Smoot Construction Company of Washington DC DC | Construction | 1 | $123,188 | A |
| Smooth Ambler Spirits Co. WV | Manufacturing | 0 | — | A |
| SMOOTH Inc. CA | Transportation & Warehousing | 0 | — | A |
| Smooth Sailing of Brevard, Inc. FL | Arts & Entertainment | 0 | — | A |
| Smooth-On Inc PA | Manufacturing | 0 | — | F |
| Smoothe Health Inc. DE | Wholesale Trade | 1 | $131,997 | — |
| Smothers & White Inc. CA | — | 0 | — | — |
