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A. O. Smith Corporation is a manufacturer of both residential and commercial water heaters and boilers. It is the largest manufacturer and marketer of water heaters in North America. It also supplies water treatment products in the Asian market.

In the past, A. O. Smith has had numerous other product lines. Among them, it was the largest bomb maker in the United States by the end of World War I. Smith ranked 74th among United States corporations in the value of World War II military production contracts.

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