| 1 | SMA | SMA Airlines Nig. Limited | Callsign: Sesame, | WAN | AVCODES |
| 2 | SMA | SMA Airlines | | | ICAO1 |
| 3 | SMA | San Manuel Arizona R.R. Co. | 1/1975-7/2005 | | NAKINA |
| 4 | SMA | San Manuel Arizona R.R. Co. | 1/75-7/2000 | | NRHS |
| 5 | SMA | SAN MANUEL ARIZONA RAILROAD COMPANY | | | PWRC |
| 6 | SMA | San Manuel Arizona Railroad | | | RSRV |
| 7 | SMAA | SEA MASTER SHIPPING GMBH | | | SCAC4 |
| 8 | SMAB | SMALL, BLAKE F | | | SCAC4 |
| 9 | SMAC | STEELMASTE | | | SCAC4 |
| 10 | SMAE | SAM EXPRESS | | | SCAC4 |
| 11 | SMAG | STATE MARINE-ISTHMIAN AGENCY INC. | | | PWRC |
| 12 | SMAH | SMITH FARM SERVICE INC | | | SCAC4 |
| 13 | SMAL | SMITH, AL MOVING AND FURNITURE CO I | | | SCAC4 |
| 14 | SMAM | STREETER, MATT L TRUCKING | | | SCAC4 |
| 15 | SMAQ | S & M TRANSPORT INC | | | SCAC4 |
| 16 | SMAR | STERLING MARINE TRANSPORT LLC | | | SCAC4 |
| 17 | SMAR | South Maitland Railways | Real: SMR | AUS | TRAFFIC |
| 18 | SMART | SMART CORPORATION s.r.o. | | SK | VKM |
| 19 | SMARTC | Sonoma–Marin Area Rail Transit | Real: SMART | US-CA | TRAFFIC |
| 20 | SMARTD | Suburban Mobility Authority for Regional Transportation | Real: SMART, City: Detroit, Beginning operations in 1967 as the Southeastern Michigan Transportation Authority (SEMTA) in Wayne, Oakland and Macomb Counties. Its name was changed to SMART in 1989. | USA | TRAFFIC |
| 21 | SMAS | SOUND MOVING AND STORAGE (DIV OF JA | | | SCAC4 |
| 22 | SMAU | SMART CONTAINERS KAMIL BIESZK | | PL | BIC |
| 23 | SMAU | AUSIMONT S.P.A., MONTEDISON INTERMI | | | SCAC3 |
| 24 | SMAU | AUSIMONT S.P.A., MONTEDISON INTERMI | | | SCAC4 |
| 25 | SMAV | SUMMI | | | SCAC4 |
| 26 | SMAX | Siemens-Allis, Inc. | added 4/1985; eliminated 4/1986 | | NAKINA |
| 27 | SMAX | Siemens | added 4/1986; eliminated 10/1988 | | NAKINA |
| 28 | SMAX | Siemens-Allis, Inc. | added 4/85; eliminated 4/86 | | NRHS |
| 29 | SMAX | Siemens | added 4/86; eliminated 10/88 | | NRHS |
| 30 | SMAX | SIEMENS INC. [SIEMENS-ALLIS, INC.] | | | PWRC |
