| 1 | SMS | Servicios Aerolineas Mexicanas, S.A. de C.V. | Callsign: Servimexicanas, | MEX | AVCODES |
| 2 | SMS | Linhas Aereas Santomenses | Callsign: Santomenses, | STP | AVCODES |
| 3 | SMS | Linhas Aereas Santomenses | | | ICAO1 |
| 4 | SMS | SMS Rail Lines | Real: SLRS | USA | TRAFFIC |
| 5 | SMS | Sachtleben Mining Services GmbH | | DE | VKM |
| 6 | SMSA | SHANIA MARITIME SA LIBERIA | | | SCAC4 |
| 7 | SMSB | SHARI MOTOR SERVICE INC | | | SCAC4 |
| 8 | SMSC | SOUTHEASTERN MICHIGAN SHIPPERS COOP | | | SCAC4 |
| 9 | SMSF | SOMERSET TRANSFER | | | SCAC4 |
| 10 | SMSG | SLATTERY MOVING & STORAGE INC | | | SCAC4 |
| 11 | SMSK | STRONG MDI SCREEN SYSTEMS INC | | | SCAC4 |
| 12 | SMSL | SINO-MSL LINES INC | | | SCAC4 |
| 13 | SMSM | SMS LOGISTIC INC | | | SCAC4 |
| 14 | SMSP | SCANDIC AMERICAN SHIPPING LTD (EURO | | | SCAC4 |
| 15 | SMSQ | SMS AUTO | | | SCAC4 |
| 16 | SMSR | SCHAAP MOVING SYSTEMS INC | | | SCAC4 |
| 17 | SMSS | STATE MATERIALS SERVICE INC | | | SCAC4 |
| 18 | SMSU | PT.SULAWESI MINING INVESTMENT | | RI | BIC |
| 19 | SMSW | SMITH, M. M., STORAGE WAREHOUSE, INC | | | SCAC1 |
| 20 | SMSX | S. Morgan Smith Co. | 7/1932-10/1957; eliminated 4/1959 | | NAKINA |
| 21 | SMSX | S. Morgan Smith Co. | 4/38-10/57 | | NRHS |
| 22 | SMSX | *S. MORGAN SMITH CO. | | | PWRC |
| 23 | SMSX | *SHORTLINE MARKETING SERVICES | | | PWRC |
