| 7001 | SMQP | SEMO PRODUCE INC | | | SCAC4 |
| 7002 | SMQS | SMS LOGISTICS INC | | | SCAC4 |
| 7003 | SMQT | SAMPLES TRANSPORTATION SERVICE INC | | | SCAC4 |
| 7004 | SMQU | SMQ LTD | | RC | BIC |
| 7005 | SMQV | S MART LOGISTICS SERVICES | | | SCAC4 |
| 7006 | SMQW | SHELL MORGAN LANDING INC | | | SCAC4 |
| 7007 | SMR | Samaritan Airevac | Callsign: Samaritan Air, | USA | AVCODES |
| 7008 | SMR | Aircompany Somon Air LLC | IATA: 4J, Callsign: Somon Air, IATA designator changed to SZ. | TJ | AVCODES |
| 7009 | SMR | Aircompany Somon Air LLC | IATA: SZ, Callsign: Somon Air, IATA Prefix: 413, IATA designator changed from 4J. | TJ | AVCODES |
| 7010 | SMR | Somon Air | | | ICAO1 |
| 7011 | SMR | South Manchuria Railway | | | TRAFFIC |
| 7012 | SMR | SMR S.A. | | RO | VKM |
| 7013 | SMRC | SAN MANUEL RAILROAD CO. | | | PWRC |
| 7014 | SMRI | SMITH, R I COMPANY LIMITED | | | SCAC4 |
| 7015 | SMRO | SIMON RIVER SPORTS | | | SCAC4 |
| 7016 | SMRR | Sisseton Milbank R.R. Inc. | added 10/1989; 1/1994-7/2005 | | NAKINA |
| 7017 | SMRR | Sisseton Milbank R.R. Inc. | added 10/89; 1/94-7/2000 | | NRHS |
| 7018 | SMRR | SISSETON MILBANK RAILROAD | | | PWRC |
| 7019 | SMRR | Sisseton Milbank Railroad | | | RSRV |
| 7020 | SMRS | SOUTHERN MICHIGAN RAILROAD SOCIETY | | | PWRC |
| 7021 | SMRS | S M R ASSOCIATES INC | | | SCAC4 |
| 7022 | SMRT | SMRT Corporation | City: Singapore | SGP | TRAFFIC |
| 7023 | SMRU | SOCIETE DE MAINTENANCE ET | | | SCAC4 |
| 7024 | SMRW | SMR BESTWAYS EXPRESS LTD | | | SCAC4 |
| 7025 | SMRX | Sampierre Chemical Corp. | added 10/1960; 4/1961; eliminated 4/1963 | | NAKINA |
| 7026 | SMRX | Atlanta Chapter—National Railway Historical Society, Inc. | 7/2000-7/2005 (not listed) | | NAKINA |
| 7027 | SMRX | Sampierre Chemical Corp. | added 10/60; 4/61 | | NRHS |
| 7028 | SMRX | Atlanta Chapter--National Railway Historical Society, Inc. | Jul-00 | | NRHS |
| 7029 | SMRX | *SAMPIERRE CHEMICAL CORP. | | | PWRC |
| 7030 | SMRX | +STONE MOUNTAIN RAILROAD (ATLANTA CHAPTER , NATIONAL RAILWAY HISTORICAL SOCIETY) | | | PWRC |
| 7031 | SMRX | Southeastern Railway Museum | | | RSRV |
| 7032 | SMRX | ATLANTA CHAPTER - NATIONAL RAILWAY | | | SCAC4 |
| 7033 | SMRY | SMART REFRIGERATED TRANSPORT | | | SCAC1 |
| 7034 | SMRY | SMART REFRIGERATED TRANSPORT | | | SCAC4 |
| 7035 | SMS | Servicios Aerolineas Mexicanas, S.A. de C.V. | Callsign: Servimexicanas, | MEX | AVCODES |
| 7036 | SMS | Linhas Aereas Santomenses | Callsign: Santomenses, | STP | AVCODES |
| 7037 | SMS | Linhas Aereas Santomenses | | | ICAO1 |
| 7038 | SMS | SMS Rail Lines | Real: SLRS | USA | TRAFFIC |
| 7039 | SMS | Sachtleben Mining Services GmbH | | DE | VKM |
| 7040 | SMSA | SHANIA MARITIME SA LIBERIA | | | SCAC4 |
| 7041 | SMSB | SHARI MOTOR SERVICE INC | | | SCAC4 |
| 7042 | SMSC | SOUTHEASTERN MICHIGAN SHIPPERS COOP | | | SCAC4 |
| 7043 | SMSF | SOMERSET TRANSFER | | | SCAC4 |
| 7044 | SMSG | SLATTERY MOVING & STORAGE INC | | | SCAC4 |
| 7045 | SMSK | STRONG MDI SCREEN SYSTEMS INC | | | SCAC4 |
| 7046 | SMSL | SINO-MSL LINES INC | | | SCAC4 |
| 7047 | SMSM | SMS LOGISTIC INC | | | SCAC4 |
| 7048 | SMSP | SCANDIC AMERICAN SHIPPING LTD (EURO | | | SCAC4 |
| 7049 | SMSQ | SMS AUTO | | | SCAC4 |
| 7050 | SMSR | SCHAAP MOVING SYSTEMS INC | | | SCAC4 |
| 7051 | SMSS | STATE MATERIALS SERVICE INC | | | SCAC4 |
| 7052 | SMSU | PT.SULAWESI MINING INVESTMENT | | RI | BIC |
| 7053 | SMSW | SMITH, M. M., STORAGE WAREHOUSE, INC | | | SCAC1 |
| 7054 | SMSX | S. Morgan Smith Co. | 7/1932-10/1957; eliminated 4/1959 | | NAKINA |
| 7055 | SMSX | S. Morgan Smith Co. | 4/38-10/57 | | NRHS |
| 7056 | SMSX | *S. MORGAN SMITH CO. | | | PWRC |
| 7057 | SMSX | *SHORTLINE MARKETING SERVICES | | | PWRC |
| 7058 | SMT | Skyline Ltd. | Callsign: Skylimit, | WAN | AVCODES |
| 7059 | SMT | Skyline | | | ICAO1 |
| 7060 | SMT | S M T (EASTERN) LIMITED | | | SCAC4 |
| 7061 | SMT | Sanghai Magnetic Train | | PRC | TRAFFIC |
| 7062 | SMT | AB Sandvik Materials Technology | | SE | VKM |
| 7063 | SMTA | SOUTHEASTERN MICHIGAN TRANSPORTATION AUTHORITY | | | PWRC |
| 7064 | SMTA | SMITH TRANSPORT | | | SCAC4 |
| 7065 | SMTB | STEEL & MACHINERY TRANSPORTATION IN | | | SCAC4 |
| 7066 | SMTC | SMITH TRANSPORTATION CO | | | PWRC |
| 7067 | SMTD | SMET TRUCKING LTD | | | SCAC4 |
| 7068 | SMTE | SMT SPECIALIZED | | | SCAC4 |
| 7069 | SMTF | SMITHTRANS INC | | | SCAC4 |
| 7070 | SMTH | SMT SHIPMANAGEMENT & TRANSPORT LIMI | | | SCAC4 |
| 7071 | SMTI | SMITH TRANSPORTATION | | | SCAC4 |
| 7072 | SMTK | SMA TRUCKING INC | | | SCAC4 |
| 7073 | SMTL | SOUTHWESTERN MOTOR TRANSPORT, INC | | | SCAC1 |
| 7074 | SMTL | SOUTHWESTERN MOTOR TRANSPORT INC | | | SCAC4 |
| 7075 | SMTM | SMITH TRUCKING INC | | | SCAC4 |
| 7076 | SMTO | SIM-TRAN (ONTARIO) INC | | | SCAC4 |
| 7077 | SMTP | S & M TRANSPORTATION INC | | | SCAC4 |
| 7078 | SMTR | S&M TRUCK LINE, INC | | | SCAC1 |
| 7079 | SMTR | S & M TRUCK LINE, INC | | | SCAC4 |
| 7080 | SMTRA | SOMETRA SA | | RO | VKM |
| 7081 | SMTS | SALOM TRANSPORTATION INC | | | SCAC4 |
| 7082 | SMTU | SEMIMATEX CO.,LTD | | PRC | BIC |
| 7083 | SMTU | TRANSPORT MARITIME DE MALGACHE | | | SCAC3 |
| 7084 | SMTUC | Serviços Municipalizados de Transportes Urbanos de Coimbra | | P | TRAFFIC |
| 7085 | SMTV | SMOKEY MOUNTAIN MOVING SERVICES INC | | | SCAC4 |
| 7086 | SMTW | SCHMIDT, T W & SONS TRUCKING LLC | | | SCAC4 |
| 7087 | SMTZ | TRANSAMERICA LEASING INC | | | SCAC4 |
| 7088 | SMU | Sanborn Map Company | Callsign: Springer, | USA | AVCODES |
| 7089 | SMUB | SAUSE MARINE SERVICES INC | | | SCAC4 |
| 7090 | SMUC | SMITH, LEROY TRUCKING | | | SCAC4 |
| 7091 | SMUD | S & M TRANSPORT | | | SCAC4 |
| 7092 | SMUE | SIERRA MOUNTAIN EXPRESS, INC | | | SCAC1 |
| 7093 | SMUH | SCHMUHL BROTHERS INC | | | SCAC4 |
| 7094 | SMUI | S M P TRUCKING | | | SCAC4 |
| 7095 | SMUJ | SMURFIT, JEFFERSON CORP | | | SCAC4 |
| 7096 | SMUK | SEMI TRUCKING | | | SCAC4 |
| 7097 | SMUL | STREAMLINE LOGISTICS INC | | | SCAC4 |
| 7098 | SMUN | SMITH TRUCKING | | | SCAC4 |
| 7099 | SMUO | SMART TRUCKING, INC | | | SCAC1 |
| 7100 | SMUP | SPRANGE, MURRAY | | | SCAC4 |
