| 7101 | SMUS | TARRELL MOVING & STORAGE INC | | | SCAC3 |
| 7102 | SMUU | CMA-CGM | | F | BIC |
| 7103 | SMUV | SEATAC MARINE SERVICES LLC | | | SCAC4 |
| 7104 | SMUY | SMUGGLERS NOTCH ANTIQUES | | | SCAC4 |
| 7105 | SMV | Smart Aviation | Callsign: Smart Aviation, | F | AVCODES |
| 7106 | SMV | Santa Maria Valley R.R. Co. | 1/1975-7/2000; eliminated 10/2000; 7/2005; added 7/2008 | | NAKINA |
| 7107 | SMV | Santa Maria Valley R.R. Co. | 1/75-7/2000; eliminated 10/2000 | | NRHS |
| 7108 | SMV | SANTA MARIA VALLEY RAILROAD COMPANY | | | PWRC |
| 7109 | SMV | Santa Maria Valley Railroad | | | RSRV |
| 7110 | SMVA | SMYTH VAN & STORAGE CO, INC | | | SCAC4 |
| 7111 | SMVB | S MOVING & STORAGE INC | | | SCAC4 |
| 7112 | SMVC | SORENSON MOVING AND STORAGE | | | SCAC4 |
| 7113 | SMVE | SUPERIOR MOVING SERVICES | | | SCAC4 |
| 7114 | SMVF | SPARLIN MOVING & STORAGE SERVICE | | | SCAC1 |
| 7115 | SMVF | SAMSON MOVING & STORAGE | | | SCAC4 |
| 7116 | SMVH | SANDHILLS MVONG & STORAGE CO INC | | | SCAC4 |
| 7117 | SMVI | SPECIALTY MOVING INC | | | SCAC4 |
| 7118 | SMVJ | S&M MOVING SYSTEMS, INC | | | SCAC1 |
| 7119 | SMVM | SPRINT MOVING & STORAGE | | | SCAC4 |
| 7120 | SMVQ | SUMMIT MOVING AND STORAGE INC | | | SCAC4 |
| 7121 | SMVR | SECURITY MOVING & STORAGE LLC | | | SCAC4 |
| 7122 | SMVR | Santa Maria Valley Railroad | | USA | TRAFFIC |
| 7123 | SMVS | SHIPPERTS MOVING & STORAGE INC | | | SCAC4 |
| 7124 | SMVT | SUMMERVI | | | SCAC4 |
| 7125 | SMVV | SHOW ME VAN LINES INC | | | SCAC4 |
| 7126 | SMW | Carpatair Flight Training | Callsign: Smart Wings, | RO | AVCODES |
| 7127 | SMW | ST MARYS RAILWAY WEST LLC | | | SCAC4 |
| 7128 | SMWA | SCHEXNA | | | SCAC4 |
| 7129 | SMWB | STEEL MFG & WHS CO | | | SCAC4 |
| 7130 | SMWD | SMITH, MARLOWE TRUCKING LTD | | | SCAC4 |
| 7131 | SMWF | SUPERIOR MIDWEST FOODS LLC | | | SCAC4 |
| 7132 | SMWH | S AND M TRANSPORTATION INC | | | SCAC4 |
| 7133 | SMWI | SMITH, WILLIAM R | | | SCAC4 |
| 7134 | SMWL | SMARTWAY LOGISTICS INC | | | SCAC4 |
| 7135 | SMWN | SMITH TOWING INC | | | SCAC4 |
| 7136 | SMWO | SMARTWAY EXPRESS INC | | | SCAC4 |
| 7137 | SMWT | SMITH, WAYNE TRANSPORT | | | SCAC4 |
| 7138 | SMWV | SMITH, MATHEW CHARLES | | | SCAC4 |
| 7139 | SMWY | SMITHWAY MOTOR XPRESS INC | | | SCAC4 |
| 7140 | SMX | Alitalia Express | IATA: XM, Callsign: Cee-Cee Express, ICAO callsign changed to Aliexpress | I | AVCODES |
| 7141 | SMX | Alitalia Express | IATA: XM, Callsign: Aliexpress, Designator XM recalled by IATA. ICAO callsign changed from Cee-Cee Express | I | AVCODES |
| 7142 | SMX | Alitalia Express | IATA: XM, Callsign: Aliexpress, w.e.f. from 13 January 2009 assets transferred to new airline C.A.I. First S.p.A. Designator XM reinstated by IATA. ICAO callsign changed from Cee-Cee Express | I | AVCODES |
| 7143 | SMX | C.A.I. First S.p.A. | IATA: XM, w.e.f. 13 January 2009 assets transferred from old airline Alitalia Express. Designator XM reinstated by IATA. ICAO callsign changed from Cee-Cee Express | I | AVCODES |
| 7144 | SMX | Swanton Morley (RAF) | Callsign: Swanton, | GB | AVCODES |
| 7145 | SMX | Alitalia Express | | | ICAO1 |
| 7146 | SMX | Southern Manufacturing Co. | 7/1935; 7/1937 (not listed) | | NAKINA |
| 7147 | SMX | Staley Milling Co. | 1/1950-7/1954; eliminated 10/1954 | | NAKINA |
| 7148 | SMX | Socony Mobil Oil Co., Inc., Central Region | 10/1957; eliminated 4/1959 | | NAKINA |
| 7149 | SMX | Socony Mobil Oil Co., Inc., a Division of Socony Mobil Oil Co., Inc. | added 4/1959; 4/196; eliminated 10/1962 | | NAKINA |
| 7150 | SMX | Staley Milling Co. | Jan-52 | | NRHS |
| 7151 | SMX | Socony Mobil Oil Co., Inc. | 10/57-4/61 | | NRHS |
| 7152 | SMX | *SOUTHERN MANUFACTURING CO. | | | PWRC |
| 7153 | SMX | *STALEY MILLING CO. | | | PWRC |
| 7154 | SMX | *SOCONY MOBIL OIL CO., INC. | | | PWRC |
| 7155 | SMXA | SEMI-EXP | | | SCAC4 |
| 7156 | SMXB | SOMNER EXPRESS BROKERAGE INC | | | SCAC4 |
| 7157 | SMXE | S AND M TRANSPORTATION INC (BROKERA | | | SCAC4 |
| 7158 | SMXF | SIMEX TRANSPORT INC | | | SCAC4 |
| 7159 | SMXG | SEMME | | | SCAC4 |
| 7160 | SMXH | SIMPLEX LEASING INC | | | SCAC4 |
| 7161 | SMXL | SAM-X LOGISTICS LTD | | | SCAC4 |
| 7162 | SMXM | SUMM | | | SCAC4 |
| 7163 | SMXP | STAR TIME TRANSPORT INC | | | SCAC4 |
| 7164 | SMXR | SUAREZ MEXICAN PRODUCTS | | | SCAC4 |
| 7165 | SMXT | SAN MIGUELS EXPORTA | | | SCAC4 |
| 7166 | SMXV | SEAMLES | | | SCAC4 |
| 7167 | SMXW | SEAL TEAM TRANSPORT | | | SCAC4 |
| 7168 | SMXY | SMS EXPRESS LLC | | | SCAC4 |
| 7169 | SMY | Sama Airways Ltd. | IATA: ZS, Callsign: Najim, Suspended operations on 24 August 2010. | SA | AVCODES |
| 7170 | SMY | SMM Flight Services, S.A. de C.V. | Callsign: Cabo Cacti, | MEX | AVCODES |
| 7171 | SMY | Sama Airlines | IATA: ZS | | ICAO1 |
| 7172 | SMYB | SCHUMM | | | SCAC4 |
| 7173 | SMYC | SIMULATION TECHNOLOGY SOLUTIONS | | | SCAC4 |
| 7174 | SMYH | STRUCTURE MOVERS HAWAII | | | SCAC4 |
| 7175 | SMYI | SMY INC | | | SCAC4 |
| 7176 | SMYK | SMITTYS TRUCKING INC | | | SCAC4 |
| 7177 | SMYL | SANTMYER OIL CO INC | | | SCAC4 |
| 7178 | SMYM | SMYTH MOVING SERVICE INC | | | SCAC4 |
| 7179 | SMYN | SAMMY TRANSPORT INC | | | SCAC4 |
| 7180 | SMYP | SIMS, PHILIP TRUCKING LLC | | | SCAC4 |
| 7181 | SMYQ | SMARTWAY TRANSPORTATION LLC | | | SCAC4 |
| 7182 | SMYR | SAMYS TRANSPORT | | | SCAC4 |
| 7183 | SMYS | SHETLER MOVING & STORAGE INC | | | SCAC4 |
| 7184 | SMYV | SAL C MACHINERY MOVERS INC | | | SCAC4 |
| 7185 | SMYW | SMYTH WORLD WIDE MOVERS | | | PWRC |
| 7186 | SMYW | SAKAR MARITIME LTD | | | SCAC4 |
| 7187 | SMZ | Sonmez Airlines | Callsign: Sonmez, | TR | AVCODES |
| 7188 | SMZ | RAF Scampton | | | ICAO1 |
| 7189 | SMZ | STREAMLINE MINE | | | PWRC |
| 7190 | SMZF | SMS MILLCRAFT | | | SCAC4 |
| 7191 | SMZI | SEAL MASTER INDIANAPOLIS | | | SCAC4 |
| 7192 | SMZJ | SANCHEZ MARTINEZ, SAN JUANA | | | SCAC4 |
| 7193 | SMZK | SHORT MOUNTAIN TRUCKING INC | | | SCAC4 |
| 7194 | SMZM | SMART TRANSPORTATION CONSULTANTS IN | | | SCAC4 |
| 7195 | SMZP | SONOMA CARRIERS CORP | | | SCAC4 |
| 7196 | SMZR | SOMMERC | | | SCAC4 |
| 7197 | SMZT | SLEEPMASTER LTD | | | SCAC4 |
| 7198 | SMZV | SINACOLA, MARIO & SONS EXCAVATING I | | | SCAC4 |
| 7199 | SMZW | STELLA MARIS INTERNATIONAL TRADING | | | SCAC4 |
| 7200 | SMZY | SALAZAR, MA ESTELA LEAL | | | SCAC4 |
