Regarding whois look-up below;
> 575 Eighth Avenue, 11th Floor New York NY 10018 US below would be near
> 36 Street. That is near where spammer to my wife's account is located,
> but when you go there, they deny connection.
That's register.com, the domain registrar. They're the largest registrar in the world and I doubt they have more than the vaguest idea who or where sms.ac is.
SMS.AC (DOM-18363)
> SMS Inc. 7770 Regents Road Suite 113-405 San Diego CA 92122 US
Yes, sms.ac is actually in San Diego.
R's,
John