S
- (Province of Southern Leyte) Sta Cruz
- (Province of Southern Leyte) San Rafael
- (Province of Leyte) Susimbahan
- (Province of Eastern Samar) Soroc
- (Province of Eastern Samar) Suribao
- (Province of Leyte) Sungi
- (Province of Leyte) Sungduan
- (Province of Eastern Samar) Sung-an
- (Province of Samar) Sondara
- (Province of Eastern Samar) Sumji
- (Province of Northern Samar) Sumisip
- (Province of Eastern Samar) Sumihe
- (Province of Leyte) Sumanga
- (Province of Southern Leyte) Sumandal
- (Province of Eastern Samar) Suluan Island
- (Province of Eastern Samar) Suluan
- (Province of Leyte) Sulpa
- (Province of Northern Samar) Sulitan
- (Province of Leyte) Suhi
- (Province of Leyte) Sugud
- (Province of Samar) Sugponon
- (Province of Samar) Sogod
- (Province of Samar) Sugca
- (Province of Leyte) Sugbancogan
- (Province of Southern Leyte) Sugangon
- (Province of Southern Leyte) Sudmon
- (Province of Southern Leyte) Sudmon
- (Province of Leyte) Sudlon
- (Province of Leyte) Sucre
- (Province of Northern Samar) Suba