| 1 | SMN | Zaman | Callsign: Zaman, | KZ | AVCODES |
| 2 | SMN | Sama Air Transport | | LAR | AVCODES |
| 3 | SMN | Simargl Ltd, Aircompany | Callsign: Simavia, | RUS | AVCODES |
| 4 | SMN | Smoky Mountain Ry. Co. | 7/1923 | | NAKINA |
| 5 | SMN | SMOKY MOUNTAIN RWY. CO. | | | PWRC |
| 6 | SMNA | SARMINA INC | | | SCAC4 |
| 7 | SMNB | SUMME | | | SCAC4 |
| 8 | SMNC | STANDARD MAINTENANCE SUPPLY CO INC | | | SCAC4 |
| 9 | SMND | SIMOND, M A | | | SCAC4 |
| 10 | SMNH | SMITHCO OIL SERVICE INC | | | SCAC4 |
| 11 | SMNL | SEMINOLE TRANSPORT INC | | | SCAC4 |
| 12 | SMNQ | SIM-TRAN INC | | | SCAC4 |
| 13 | SMNR | Southern Manitoba Ry., Inc. | 7/2000-7/2005 | | NAKINA |
| 14 | SMNR | Southern Manitoba Ry., Inc. | Jul-00 | | NRHS |
| 15 | SMNR | SOUTHERN MANITOBA RAILWAY, INC. | | | PWRC |
| 16 | SMNR | Southern Manitoba Railway | | | RSRV |
| 17 | SMNR | SOUTHERN MANITOBA RAILWAY INC | | | SCAC4 |
| 18 | SMNT | SUMAN TRANSPORT | | | SCAC4 |
| 19 | SMNU | SUMITRANS CORPORATION | | | SCAC4 |
| 20 | SMNV | SHIMONIS, VICTOR | | | SCAC4 |
| 21 | SMNW | SOMES MOTOR FREIGHT LLC | | | SCAC4 |
| 22 | SMNX | Solvay Minerals, Inc. | 7/2000; eliminated 7/2005 | | NAKINA |
| 23 | SMNX | Solvay Chemicals, Inc. | added 7/2005; 7/2005 | | NAKINA |
| 24 | SMNX | Solvay Minerals, Inc. | Jul-00 | | NRHS |
| 25 | SMNX | *SMURFIT NEWSPRINT CORP. | | | PWRC |
| 26 | SMNX | +SOLVAY CHEMICALS, INC. [SOLVAY MINERALS, INC.] | | | PWRC |
| 27 | SMNX | Solvay Minerals | | | RSRV |
| 28 | SMNX | LUCENT POLYMERS INC | | | SCAC4 |
| 29 | SMNY | SARMIENTO TRUCKING INC | | | SCAC4 |
