| Smotritsky Law Group, PLLC NJ | Public Administration | 1 | $49,920 | — |
| SMP Architects PA | Professional & Technical Services | 1 | $61,922 | — |
| SMP Health - Ave Maria ND | Healthcare & Social Assistance | 0 | — | B |
| SMP Health St. Aloisius ND | Healthcare & Social Assistance | 1 | $64,355 | — |
| SMP Health System ND | Healthcare & Social Assistance | 0 | — | F |
| SMP Health Systems ND | Healthcare & Social Assistance | 0 | — | C |
| SMPLV, LLC DBA: BRERA OSTERIA NV | Accommodation & Food Services | 0 | — | A |
| SMR Asset Recovery, LLC dba Sprout CA | Wholesale Trade | 0 | — | F |
| SMR Automotive MI | Manufacturing | 0 | — | B |
| SMR Farms, Inc FL | Agriculture & Forestry | 0 | — | A |
| SMR Taylor Ranch FL | Agriculture & Forestry | 0 | — | A |
| SMRT Systems, Inc. NC | Information & Media | 1 | $85,000 | — |
| SMS All Star Holding LLC TX | Wholesale Trade | 0 | — | A |
| SMS Construction AZ | Construction | 0 | — | F |
| SMS DELIVERY LLC NJ | Transportation & Warehousing | 0 | — | C |
| SMS Fabrications, Inc. CA | Manufacturing | 0 | — | F |
| SMS group Inc. PA | Manufacturing | 1 | $100,000 | F |
| SMS InfoComm Corporation TX | Other Services | 2 | $60,011 | — |
| SMS Lodging LLC FL | Accommodation & Food Services | 0 | — | A |
| SMS Mill Services LLC IN | Wholesale Trade | 0 | — | B |
| SMS Staffing Solutions, Inc. MI | Administrative & Waste Services | 0 | — | F |
| SMS Transportation & Logistics LLC GA | Transportation & Warehousing | 0 | — | A |
| SMSC, Inc. MO | Manufacturing | 0 | — | A |
| SMSSI of California, Inc. CA | — | 0 | — | — |
| SMT Inc. NC | Manufacturing | 0 | — | F |
| SMT INDUSTRIES OH | Agriculture & Forestry | 0 | — | A |
| SMTC FL | Manufacturing | 0 | — | D |
| SMTC MA | Manufacturing | 0 | — | A |
| SMTC Corporation CA | Manufacturing | 0 | — | B |
| Smucker Company PA | Construction | 0 | — | F |
| Smucker Fruit Processing Co. WA | Manufacturing | 0 | — | F |
| Smucker's LA | Administrative & Waste Services | 0 | — | A |
| SMUD CA | Utilities | 0 | — | C |
| SMULE, INC. UT | Information & Media | 1 | $169,000 | — |
| Smurfikt Westrock Facility (ForneyTexas) TX | — | 0 | — | — |
| Smurfit Kappa AZ | Manufacturing | 0 | — | F |
| Smurfit Kappa TX | Manufacturing | 0 | — | C |
| Smurfit Kappa North America Recycling OK | Administrative & Waste Services | 0 | — | A |
| Smurfit Kappa North America, LLC CA | — | 0 | — | — |
| Smurfit Kappa North America, LLC TX | Manufacturing | 3 | $106,000 | D |
| Smurfit WestRock CA | — | 0 | — | — |
| Smurfit Westrock GA | — | 0 | — | — |
| Smurfit Westrock IL | — | 0 | — | — |
| Smurfit Westrock MN | — | 0 | — | — |
| Smurfit Westrock Company FL | — | 0 | — | — |
| Smurfit Westrock Company IA | — | 0 | — | — |
| Smurfit Westrock Company OR | — | 0 | — | — |
| Smurfit-Stone Container Corporation OH | — | 0 | — | — |
| Smurfit-Stone Container Corporation VA | — | 0 | — | — |
| SMX Cargo LLC CO | Administrative & Waste Services | 0 | — | F |
