| Standard Measuring Flask | Academic & Science |
| Mathematical Society of France | Academic & Science |
| Société Mathématique de France | Academic & Science |
| Société Météorologique de France | Academic & Science |
| Meteorological Society of France | Academic & Science |
| Mycological Society of France | Academic & Science |
| Société Mycologique de France | Academic & Science |
| Specialized Master in Finance | Business |
| Session Management Function | Business |
| Service Management Function | Business |
| Student Managed Fund | Business |
| Survivors Memorial Fund | Business |
| Swiss Market Fees | Business |
| Smart & Final, Incorporated | Business |
| Semafo, Incorporated | Business |
| Société Maurizi Fermetures | Business |
| Service Management Facility | Business |
| Service Management Framework | Business Management |
| Savannah Music Festival | Community |
| Sensible Music Fan | Community |
| Simple Machines Forum | Community |
| Sunset Music Festival | Community |
| Simple Machines Forums | Community |
| System Management Facility | Computing |
| Standard Midi File | Computing |
| Secure Music File | Computing |
| Smart Fax | Computing |
| Securities Master File | Computing |
| Simple Model Format | Computing |
| Standard Monitoring Facility | Computing |
| Standard Message Format | Computing |
| Systems Management Function | Computing |
| Smartfax Fax Format | File Type |
| Saevio Militaris Faber | General |
| Short Monolithic Femoral | General |
| Simplified Multicast Forwarding | General |
| Search My Files | General |
| Sequencing and Microarray Facility | General |
| Standard Monitoring Framework | General |
| Stock Market Functions | General |
| Sexy Mother F***er | General |
| Silverlight Media Framework | General |
| Shake My Finger | General |
| Shaped Membership Function | General |
| Sick Mother Fakers | General |
| Stow Munroe Falls | General |
| Smell My Feet | General |
| Sonic Machine Factory | General |
| Standard Midi Format | General |
| Sick Mother F | General |
| Simple Machines F | General |
| Saturday Moring Funnies | General |
| Snell Memorial Foundation | General |
| Short Modular Femoral | General |
| Scizor Muk Furret | General |
| Single Mass Flywheel | General |
| Synthetic Main Frame | General |
| Standard Midi Files | General |
| Sustainable Markets Foundation | General |
| Street Modified Front | General |
| Sealed Maintenance Free | General |
| Site Master File | Governmental |
| Sacramento Metropolitan Airport | Governmental |
| SAMAR GOPALPUR | Indian Railway Station |
| secondary myelofibrosis | Medical |
| Standard Mammogram Form | Medical |
| Social Market Foundation | Medical |
| Space Medical Facility | Medical |
| Static Magnetic Field | Medical |
| Substructural Molecular Fragment | Medical |
| Sub Mucosal Fibroid | Medical |
| System Management Facilities | Military and Defence |
| System Message File | Military and Defence |
| Single Mode Fiber | Networking |
| Software Mac Filter | Networking |
| Sacramento International Airport, Sacramento, California USA | Regional |
