| Smartjobr | |
| SmartKomp | Baden-Württemberg |
| Smartlane GmbH | |
| SmartMakers GmbH | |
| SmartNanotubes Technologies GmbH | |
| Smartplace GmbH | |
| SmartRay GmbH | |
| SmartStore AG | North Rhine-Westphalia |
| SmartSVN GmbH | Bavaria |
| SmartTools Publishing Thomas Tai | Lower Saxony |
| SMASER AG | |
| Smashing Media AG | Schleswig-Holstein |
| Smava GmbH | |
| SMB Ges. für Automatisierungs-Technik mbH und SMB Prozeßanalysentechnik GmbH | Hesse |
| SMC InformationsTechnologien AG | Bavaria |
| SMD Funkfernsteuerungs GmbH | Hesse |
| Smilodon GmbH | Hesse |
| SMK Versicherungsmakler AG | |
| SMRE GmbH Automatisierungstechnik | Hesse |
| SMS Consulting | North Rhine-Westphalia |
| SMS-Werkstatt - Mobinex GmbH | Bavaria |
| sms4.de - mobile messaging e.K. | Baden-Württemberg |
| SMT & Hybrid GmbH | Saxony |
| SN Vision Direkt-Media | Hesse |
| SN-Webdesign | Baden-Württemberg |
| snafu Gesellschaft für interaktive Netzwerke mbH | Berlin |
| SNAP Innovation Softwareentwicklungsgesellschaft mbH | Hamburg |
| Snap2life GmbH | Berlin |
| Snazz UG (hauftungsbeschränkt) | |
| SNC - IT Service & Consulting GmbH | Hesse |
| SnipClip die digitale Fabrik GmbH | Bavaria |
| Snom Technology AG | Berlin |
| SNP Schneider-Neureither & Partner SE | Baden-Württemberg |
| Social Entrepreneurship Akademie | Bavaria |
| Social Impact gGmbH | Brandenburg |
| Social Impact gGmbH | |
| Social Media Agentur tobesocial | |
| Social Media Akademie Webculture GmbH | Baden-Württemberg |
| Social Sponsoring Consulting | |
| Social Sweethearts GmbH | |
| social-startups.de | Hesse |
| SocialTech e.V. | |
| Societe Generale S.A. Frankfurt Branch | |
| Society Solutions GmbH | North Rhine-Westphalia |
| SOCO Network Solutions GmbH | North Rhine-Westphalia |
| Soco Software & Computer GmbH | Thuringia |
| Sodalitas GmbH | Saxony |
| SOF Optoelectronics GmbH | North Rhine-Westphalia |
| Sofatutor GmbH | Berlin |
| Söffker Elektronik Uelzen GmbH | Lower Saxony |