| Sama | California |
| Sama Therapeutics | |
| Samara Collective, Inc. | |
| Samaritan Technologies | Utah |
| Samay Health | California |
| Samba Rock | |
| Samba TV, Inc. | California |
| SambaNova Systems | California |
| SambaPOS, Inc. | |
| SamCart, Inc. | Texas |
| SAMCO International, Inc. | California |
| SAMDI Tech, Inc. | Massachusetts |
| Same Day Computer, Inc. | New Hampshire |
| Same Page Capital | Montana |
| Same stuff, different day | |
| Same-Page.com, LLC | Florida |
| Sameday AI, Inc. | |
| SameRoom | California |
| Samesurf, Inc. | |
| Samford University | Alabama |
| Samlyn Capital, LLC | |
| Sammamish Data Systems, Inc. | Washington |
| Sampling Human | California |
| Samprand | |
| SAMR, Inc. | New Jersey |
| Samsal Services | |
| Samsara Vision, Inc. | New Jersey |
| Samsara, Inc. | California |
| Samson Media, LLC | New Jersey |
| SamsTech, LLC | Wyoming |
| Samsung Next | California |
| Samtec | Indiana |
| Samu Interactive | |
| Samuel Merritt University | California |
| Samuel Nee | |
| San Antonio Document Scanning | |
| San Antonio Texas Linux Users' Group | Texas |
| San Bernardino Valley College | California |
| San Diego CADCAM | California |
| San Diego Chapter of the Perl Mongers | California |
| San Diego Christian College | California |
| San Diego City College | California |
| San Diego College of Continuing Education | California |
| San Diego Computer Consulting | California |
| San Diego Computer Tech | California |
| San Diego Computer Wiz.com | California |
| San Diego Internet Marketing | California |
| San Diego IT Support | |
| San Diego Java User's Group | California |
| San Diego Mesa College | California |