# EDGAR Filing Document

**Accession Number:** 0000938401
**File Stem:** 0000938401-26-000001
**Filing Date:** 2026-2
**Character Count:** 2590
**Document Hash:** dec0634776ebb511a8d40fc3ad60e297
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000938401-26-000001.hdr.sgml**: 20260224

**ACCESSION NUMBER**: 0000938401-26-000001

**CONFORMED SUBMISSION TYPE**: X-17A-5

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260224

**DATE AS OF CHANGE**: 20260224

**EFFECTIVENESS DATE**: 20260224

**PERIOD START**: 20250101

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** STERLING SMITH CORPORATION
- **CENTRAL INDEX KEY:** 0000938401

**ORGANIZATION NAME:**
- **EIN:** 760458543
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** X-17A-5
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 008-48058
- **FILM NUMBER:** 26672027

**BUSINESS ADDRESS:**
- **STREET 1:** 4326A SCOTLAND
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77007
- **BUSINESS PHONE:** 713-861-6500

**MAIL ADDRESS:**
- **STREET 1:** 4326A SCOTLAND
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77007

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** STERLING SMITH CORP                                     /BD
- **DATE OF NAME CHANGE:** 20020417

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SMITH STERLING CORP                                     /BD
- **DATE OF NAME CHANGE:** 19980505

### Attached PDF Documents

**Attachment 1:** `SSCPUB2025.pdf`

_No text found in this document._

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM X-17A-5

### ANNUAL AUDITED REPORT

### Filer Information

**Filer CIK:** 0000938401

**Filer CCC:** XXXXXXXX

**Is this a LIVE or TEST filing?:** LIVE

**Would you like a Return Copy?:** Yes

### Submission Information

**Report Period Begin Date:** 01-01-2025

**Report Period End Date:** 12-31-2025

**Type of Registrant:** Broker-dealer

**Any material weaknesses identified?:** No

### Registrant Identification

**Name of Broker-Dealer:** STERLING SMITH CORPORATION

**Business Address:** 4326A SCOTLAND STREET, HOUSTON, TX, 77007

**Contact Person:** Dianne Pearson

**Contact Phone:** 7138616500

### Independent Public Accountant Identification

**Accountant Name:** EEPB, P.C.

**Accountant Address:** 2950 North Loop West Suite 1200, Houston, TX, 77092

**Accountant Type:** Certified Public Accountant

### OATH OR AFFIRMATION

I, **Sterling R. Smith**, swear (or affirm) that, to the best of my knowledge and belief, the accompanying financial statements and supporting schedules pertaining to the firm of **STERLING SMITH CORPORATION**, as of **02-24-2026**, are true and correct.

**Signature:** Sterling R. Smith

**Title:** President