| SM JB Enterprises Inc. | SMA Solar Technology AG. ( Niestetal, DE ) | Small Business Corporation |
| SM & JB Enterprises, Inc. ( Fort Collins, CO ) | SMA Technologie AG ( Kassel, DE ) | Small Car Motors, Inc. ( Beach Park, IL ) |
| SM Co., Ltd. ( Kyeonnam, KR ) | SMA Technologie AG( Niestetal ) | Small Gary( Horsham ) |
| SM Contact( Quincy Voisins ) | SMA Technologie AG ( Niestetal, DE ) | Small Giant L.L.C. ( Orlando, FL ) |
| SM CONTACT ( Quincy Voisins, FR ) | SMA Technologies AG( Niestetal ) | Small J. W. ( Austin, TX ) |
| SM Engineering AG ( Wollerau, CH ) | SMA Technologies AG ( Niestetal, DE ) | Small Planet Photonics ( Irvine, CA ) |
| SM France( Rochefort sur Mer ) | SMAC ACIEROID ( Boulogne-Billancourt Cedex, FR ) | Small Power Communication System Research Laboratories, Co., Ltd. ( Sendai, JP ) |
| SM Industrial Company, Limited( Osaka ) | SMAHT CERAMICS, INC. ( Salt Lake City, UT ) | Small Power Communication Systems Research Laboratories Co., Ltd. |
| SM NuTec, LLC ( North Kansas City, MO ) | SMAL Camera Technologies ( Cambridge, MA ) | Small Power Communication Systems Research Laboratories Co., Ltd. ( Sendai, JP ) |
| SM Sbarro Mottas Engineering S.A. | SMaL Camera Technologies, Inc. ( Cambridge, MA ) | Small Power Communications Systems Research Laboratories Co., Ltd. ( Sendai, JP ) |
| SM Schweizerische Munitionsunternehmung AG( Thun ) | SMaL Technologies ( Cambridge, MA ) | Small Precision Tools Inc. ( Petaluma, CA ) |
| SM Technologies, Inc. ( Las Vegas, NM ) | Smaldone Alfonso ( Brooklyn, NY ) | Small Precision Tools, Inc. ( Petaluma, CA ) |
| SM+C, Inc ( Dunwoody, GA ) | Small Arms Mfg. Co., Inc. ( Bridgeville, PA ) | Small Ventures USA LLC |
| SMA Controls, Inc. ( Medfield, MA ) | Small Beginnings, Inc. ( Victorville, CA ) | Small Ventures USA, L.L.C. ( Houston, TX ) |
| SMA DEMAG AG ( DUSSELDORF, DE ) | SMALL BONE INNOVATIONS | Small World Greetings, Inc. ( Los Angeles, CA ) |
| SMA Solar Technology AG( Niestetal ) | Small Bone Innovations, Inc. | Smallbone Co. |
| SMA Solar Technology AG ( Niestetal, DE ) | SMALL BONE INNOVATIONS, INC. ( New York, NY ) | |
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