| 1 | SHE | Shell Aircraft Ltd. | Callsign: Shell, ICAO Callsign changed to Pecten. | GB | AVCODES |
| 2 | SHE | Shell Aircraft Ltd. | Callsign: Pecten, ICAO Callsign changed from Shell. | GB | AVCODES |
| 3 | SHE | Shell Aircraft | | | ICAO1 |
| 4 | SHE | Südharz-Eisenbahn | | D | TRAFFIC |
| 5 | SHEDD | John G. Shedd aquarium | | USA | TRAFFIC |
| 6 | SHEE | SHEARERS EXPRESS | | | SCAC4 |
| 7 | SHEGA | Shega Trans | | AL | TRAFFIC |
| 8 | SHEH | SHERMAN TRUCKING LLC | | | SCAC4 |
| 9 | SHEL | SHELL OIL COMPANY | | | PWRC |
| 10 | SHELF | Шелф ООД / Shelf OOD | | BG | VKM |
| 11 | SHEM | S H E MARITIME SERVICES LTD | | | SCAC4 |
| 12 | SHEN | SHENANGO, INC. | | | PWRC |
| 13 | SHEN | SHENZHEN SENBANG INTERNATIONAL FREI | | | SCAC4 |
| 14 | SHEO | SHEPLEY TRANSPORT CO | | | SCAC4 |
| 15 | SHEP | SETH ENTERPRISES | | | SCAC4 |
| 16 | SHER | *SCHERER FREIGHT LINES INC | | | PWRC |
| 17 | SHER | *SHERRIFF, INC. | | | PWRC |
| 18 | SHEU | SEAWAY 7 OFFSHORE CONTRACTORS B.V. | | NL | BIC |
| 19 | SHEU | SEAWAY HEAVY LIFTING CONTRACTING LT | | | SCAC4 |
| 20 | SHEV | SHERCO SERVICES INC | | | SCAC4 |
| 21 | SHEW | STRAHLMANN, ERWIN | | | SCAC4 |
| 22 | SHEY | STAR V MACHINERY LTD | | | SCAC4 |
