| School of Medical Education | Academic & Science |
| Society of Men Engineers | Academic & Science |
| Society of Manufaturing Engineers | Academic & Science |
| Scale Model Engineering | Academic & Science |
| Standard-Model Extension | Academic & Science |
| Solar Mesosphere Explorer | Academic & Science |
| Somerset (ky) | Airport Code |
| Shape Memory Effect | Business |
| Sony Music Entertainment | Business |
| Society of Manufacturing Engineers | Business |
| Society of Mechanical Engineers | Business |
| Système de Management Environnemental | Business |
| Society for Mining, Metallurgy, and Exploration | Business |
| Superior Medical Equipment | Business |
| Sales and Marketing Executives, Incorporated | Business |
| Small or Medium Enterprise | Business |
| Standard Metropolitan Enterprises | Business |
| Siebel Market Enterprises | Business |
| State of Mississippi Entrepreneurs | Business |
| Systems Management Enterprises, Inc. | Business |
| Scout Mountain Equipment | Business |
| SM Entertainment | Business |
| Strategic Management Energy | Business Management |
| System Management Entity | Business Management |
| Small and Medium Enterprises | Business Organization |
| Sofia Music Enterprises | Community |
| Sony Media Entertainment | Community |
| State Museum of Ethnography | Community |
| Short Message Entity | Computer and Networking |
| Signaling Message Encryption | Computer and Networking |
| Small-to-Medium sized Enterprises | Computer and Networking |
| Situational Method Engineering | Computing |
| System Module Expert | Computing |
| SmelterCoin | Computing |
| Structural Mechanical Environment | Computing |
| Sun Microelectronics | Computing |
| Simple Menu Entry | Computing |
| Short Message Encryption | Computing |
| Storage Management Engine | Computing |
| Security Management Entity | Computing |
| Service Management Engine | Computing |
| Storage Media Encryption | Computing |
| Signature Micro Engine | Computing |
| Small to Medium Enterprise (SME) Server | Computing |
| Small Medium Enterprise | General |
| Success Maker Enterprise | General |
| Small to Medium Enterprise | General |
| Small and Medium Enterprise | General |
| Small and Micro Enterprises | General |
| Subject Matter Experts | General |
| Small Medium Enterprises | General |
| Storage Made Easy | General |
| Stepping Motor Electronics | General |
| Strange Martian Entity | General |
| Sustaining Membership Enrollment | General |
| Sloppy Meat Eater | General |
| Sunflower Methyl Ester | General |
| Scale Model Equipment | General |
| Small And Mediumsized Enterprises | General |
| Small or Medium Entreprise | Governmental |
| Significant Medical Event | Governmental |
| Selling and Managing Employee | Governmental |
| Socialist Market Economy | Governmental |
| SHIMOGA | Indian Railway Station |
| Subject Matter Expert | Information Technology |
| Sistema Monetario Europeo | International |
| Shopping Made Easy | Internet |
| Senior Mining Engineer | Jobs |
| Search Marketing Engineer | Jobs |
| Severe Myoclonic Epilepsy | Medical |
| Slow Maxillary Expansion | Medical |
| Somatic Mutational Event | Medical |
| Subacute Measles Encephalitis | Medical |
| Spectroscopy Made Easy | Medical |
| State Medical Examiner | Medical |
| Stenotrophomonas Multiple Efflux | Medical |
| Subsequent Memory Effect | Medical |
| Significant Military Equipment | Military and Defence |
| Synchronous Modem Eliminator | Networking |
| Structure Mapping Engine | Technology |
| Secure Memory Encryption | Technology |
| Lake Cumberland Regional Airport | Transport & Travel |
| Shivamogga | Transport & Travel |