If the name of a company is John K. Smith, Inc. do you file it under J because the name of the company starts with J or file it under S for the last name?

This is an issue, do you normally file under company names or persons name, if you are in business and the majority of your customer base is business, you file it as a business.

You may also wish to place an emptly file under the other name with a note that it is filed the other way, so if a new person or someone else is looking it helps them find it.

Lol, I remember these questions from my MOAD class. ;)

I work as a legal secretary and I would file under s

This question has been asked and answered over and over again. I believe the correct response is to file it under "J"!