| 1 | SET | Sociedad Ecuatoriana de Transporles Aereos (SAETA), S.A. | IATA: EH, Callsign: Saeta, | CO | AVCODES |
| 2 | SET | Solenta Aviation (Pty) Ltd | Callsign: Solenta, Founded in 2002. | ZA | AVCODES |
| 3 | SET | SAETA | IATA: EH | | ICAO1 |
| 4 | SET | South Eastern Trains | South Eastern Trains (SET) was a British train operating company, in public ownership, who provided train services in south east London and South East England from November 2003 to March 2006. SET operated on 773 miles (1237 km) of tracks, with 178 stations. 82% of their train services ran into London (Charing Cross, Blackfriars, Cannon Street, and Victoria). They were replaced by commercial operator Southeastern. | GB | TRAFFIC |
| 5 | SET | South East Trains | | UK | VKM |
| 6 | SETA | SOUTHERN EXPRESS TRUCKING INC | | | SCAC4 |
| 7 | SETD | SENTINEL TRANSPORTATION LLC | | | SCAC4 |
| 8 | SETE | STAR ENERGY TRANSPORTATION INC | | | SCAC4 |
| 9 | SETF | SEASCHOTT | | | SCAC4 |
| 10 | SETG | Salzburger EisenbahnTransportLogistik GmbH | | A | TRAFFIC |
| 11 | SETG | Salzburger Eisenbahn Transportlogistik GmbH | | AT | VKM |
| 12 | SETH | SETH TRUCKING | | | SCAC4 |
| 13 | SETI | SELECT TOOL INC | | | SCAC4 |
| 14 | SETJ | SETTLE TRUCKING | | | SCAC1 |
| 15 | SETJ | SOUTH SEA TRANSPORT INC | | | SCAC4 |
| 16 | SETK | SHELTON OIL & TRANSPORT CO | | | SCAC4 |
| 17 | SETP | SELECTIVE TRANSPORTATION CORPORATION | | | SCAC1 |
| 18 | SETQ | SET TRANSPORT INC | | | SCAC4 |
| 19 | SETR | SERVICIOS Y TRANSPORTES ATLAS | | | SCAC4 |
| 20 | SETRA | Setra | | A | TRAFFIC |
| 21 | SETRB | UAB Setrabus | | LT | TRAFFIC |
| 22 | SETS | SETSEA S P A | | | SCAC4 |
| 23 | SETS | Seattle Transit System | | US-WA | TRAFFIC |
| 24 | SETU | ORYS TRICASTIN | | F | BIC |
| 25 | SETU | ORYS TRICASTIN | | | SCAC4 |
| 26 | SETV | SETA | | | SCAC4 |
| 27 | SETX | SERSA TOTAL TRACK LIMITED | | | SCAC4 |
| 28 | SETY | SEACOAST ENERGY TRANSPORT LLC | | | SCAC4 |
