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Smith and Nephew PLC

Smith and Nephew S.A.S.

Smith and Nephew United Inc.

Smith and Noble L.L.C.

Smith and Norland HF

Smith and Richardson Manufacturing Company Inc.

Smith and Roan Inc.

Smith and Roberts Ltd.

Smith and Schurman Associates Inc.

Smith and Sons Enterprises Inc.

Smith and Sons Foods Inc.

Smith and Vandiver Corp.

Smith and Waters Inc.

Smith and Watson

Smith and Wesson Corp.

Smith and Wesson Holding Corp.

Smith and Williamson Ltd.

Smith and Wollensky Restaurant Group Inc.

Smith and Woods Management Corp.

Smith's Action Plastic Inc.

Smith's Construction Inc.

Smith's Dairy Products

Smith's Food and Drug Centers Inc.

Smith's Machine and Grinding Inc.

Smith's Machine and Welding Company Inc.

Smith's Pizza Palace Plus

Smith's Smitty-Seal

Smith's Tire Center Inc.

Smith, Anderson, Blount, Dorsett, Mitchell and Jernigan L.L.P.

Smith, Bridges and Associates

Smith, Brooks, Bolshoun and Company L.L.P.

Smith, Bruce R Ltd.

Smith, Currie and Hancock L.L.P.

Smith, Dale T and Sons Meat Packing Corp.

Smith, Dawson and Andrews

Smith, Gambrell and Russell

Smith, Jackson, Boyer and Bovard P.L.L.C.

Smith, Jim Contracting Company L.L.C.

Smith, Moore and Co.

Smith, Murphy and Schoepperle L.L.P.

Smith, Ruth C Rn Professional Electrologist Inc.

Smith, T M Tool International Corp.

Smith, Turner and Reeves P.A.

Smith-Alsobrook and Associates

Smith-Carolina Corp.

Smith-Comeskey Ground Water Science L.L.C.

Smith-Cooper International Inc.

Smith-Emery Co.

Smith-Gardner and Associates Ltd.

Smith-Garrity Ltd.

Smith-Gray Electric Company Inc.

Smith-Lee Company Inc.

Smith-Madrone Vineyards and Winery

Smith-McCann Computer Resources Inc.

Smith-Midland Corp.

Smith-Miller Inc.

Smith-Palmer + Famulari

Smith-Roberts and Associates Inc.

Smith-Sager Publications

Smith-System Driver Improvement Institute Inc.

Smith-Thompson Inc.

Smith-Worthington Saddlery Company Inc.

Smith/Junger/Wellman Inc.

SmithBucklin Corp.

SmithLee Productions Inc.

Smithbilt Industries Inc.

Smithco Engineering Inc.

Smithco West Inc.

Smithers Exploration Group

Smithers Medical Products Inc.

Smithers Oasis De Mexico S.A. de C.V.

Smithers-Oasis Germany GmbH

Smithey Environmental Services L.L.C.

Smithey Recycling Co.

Smithfield Beef Group

Smithfield Companies Ham and Products Company Inc.

Smithfield Farms Enterprises Inc.

Smithfield Foods Inc.

Smithfield Manufacturing

Smithfield Packing Company Inc.

Smithfield Packing Transportation Company Inc.

Smithfields Lykes Division

Smithgall Enterprises Inc.

Smithhart Electric Co.

Smithkline Beecham Argentina S.A.

Smithkline Beecham Colombia S.A.

Smithkline Beecham Mexico S.A. de C.V.

Smithkline Beecham Pharmaceuticals Co.

Smithland True Value Hardware

Smiths Aerospace Mechanical Systems

Smiths City Group Ltd.

Smiths Food Group B.V.

Smiths Group PLC

Smiths Heimann GmbH

Smiths Manufacturing (Proprietary) Ltd.

Smiths Medical (South Africa) (Proprietary) Ltd.



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