| 1 | SME | Semos | Callsign: Semich, | KZ | AVCODES |
| 2 | SME | Smart Aviation Company | IATA: M4, Callsign: Smart Aviation, Designator M4 recalled by IATA | ET | AVCODES |
| 3 | SME | Smart Aviation Company | Callsign: Smart Aviation, Designator M4 recalled by IATA | ET | AVCODES |
| 4 | SME | Semos | | | ICAO1 |
| 5 | SMEA | SCRAP METAL PROCESSORS INC. | | | SCAC1 |
| 6 | SMEA | SCRAP METAL PROCESSORS INC | | | SCAC4 |
| 7 | SMED | Santander - Mediterrano | | E | TRAFFIC |
| 8 | SMEG | SMITH, E G INC | | | SCAC4 |
| 9 | SMEH | STRATTON METALS LLC | | | SCAC4 |
| 10 | SMEJ | STERLING MARITIME LTD OF MARSHALL I | | | SCAC4 |
| 11 | SMEK | SHOW ME TRUCKING | | | SCAC4 |
| 12 | SMEL | SOMERSET LLC | | | SCAC4 |
| 13 | SMEP | SONSHINEM | | | SCAC4 |
| 14 | SMEQ | SUPREM | | | SCAC4 |
| 15 | SMER | SEA MERCHANTS LINE INC | | | SCAC4 |
| 16 | SMET | SAS TRUCKS LLC | | | SCAC4 |
| 17 | SMEU | SMET BUILDING PRODUCTS LIMITED | | GB | BIC |
| 18 | SMEV | STAMEY CATTLE COMPANY LLP | | | SCAC4 |
| 19 | SMEW | SAMRA TRUCKING | | | SCAC4 |
| 20 | SMEX | South Mississippi Electric Power Association | added 1/1978; 1/1980-7/2005 | | NAKINA |
| 21 | SMEX | South Mississippi Electric Power Association | added 1/78; 1/80-7/2000 | | NRHS |
| 22 | SMEX | SOUTH MISSISSIPPI ELECTRIC POWER ASSOCIATION | | | PWRC |
| 23 | SMEX | South Mississippi Electric Power Association | | | RSRV |
| 24 | SMEX | SOUTH MISSISSIPPI ELECTRIC POWER AS | | | SCAC4 |
| 25 | SMEY | SMOKEY MOUNTAIN EXPRESS | | | SCAC4 |
| 26 | SMEZ | SUPERIOR MIDWEST ENERGY | | | PWRC |
