| SMP | Albuquerque, New Mexico,  United States | 
| SNI Swiss Nanoscience Institute | Basel,  Switzerland | 
| SNS Nano Fiber Technology, LLC | Hudson, Ohio,  United States | 
| Society for the Advancement of Material and Process Engineering | Covina, California,  United States | 
| Society of Manufacturing Engineers | Dearborn, Michigan,  United States | 
| SoftMEMS LLC | Santa Clara, California,  United States | 
| SOITEC USA Inc. | Peabody, Massachusetts,  United States | 
| Sol-Gel Gateway | Vulaines sur Seine,  United Kingdom | 
| Solar Communications International, Inc. | San Diego, California,  United States | 
| Solar Turbines Inc. | San Diego, California,  France |