- Sleepy's The Mattress Professionals
- Slick Willie's Family Pool Halls
- Slim and Tone
- SLM Financial Corporation
- Slumberland
- Small Business Administration
- Small Business Services
- Small Business Solutions
- Small Engine Repair
- Small Loans
- Small Smiles
- Small Wonders
- Small Wonders Child Care
- Small World
- Small World Communications
- Small World Day Care
- Small World Learning Center
- Small World Travel
- Smalls Formalwear
- S-Mart
- Smart and Final
- Smart Cleaners
- Smart Corporation
- Smart Cuts
- Smart Looks
- Smart Set Beauty Salon
- Smart Shopper
- Smart Start
- Smart Tax of Georgia
- Smart Wireless
- SmartStyle
- Smartstyle - Inside Wal-Mart
- Smartstyle Salon
- Smarty Pants
- SMASH Wireless Inc.
- Smashburger
- SMED International
- SMI
- Smile Center