J. Lewis "Smitty" Smith, 93, of Port Neches, Texas died Tuesday, December 22, 2009 at The Medical Center of Southeast Texas in Port Arthur, Texas. Smitty was born August 1, 1916 in Magnolia Springs, Texas to W. E. Bert Smith and Bertha J. Horn Smith. He was a resident of Port Neches for 37 years and was an Accounting Manager at Ameripol Synpol with 35 years of service. He held an Emeritus Life Membership with Institute of Management Accountants. Funeral services will be held Saturday, December 26, 2009 at 11:00 a.m. at Levingston Funeral Home in Port Neches with Rev. Bennie Patillo officiating. Burial will follow at Oak Bluff Memorial Park. Visitation will be from 5:00 p.m. to 7:00 p.m. Thursday, December 24, 2009 at the funeral home. He was preceded in death by his sisters, LaMerle Yancey and Maurine Morgan and brother, Morris R. Smith. He is survived by his wife, Louise R. Smith of Port Neches, Texas and son, David E. Smith of Port Neches, Texas; sister, Jeannie Myers of Kirbyville, Texas.