S
- (Province of Southern Leyte) Sabang
- (Province of Southern Leyte) Sabang
- (Province of Leyte) Saay
- (Province of Southern Leyte) Santiago
- (Province of Leyte) Simangan
- (Province of Leyte) San Isidro
- (Province of Leyte) Salvador
- (Province of Leyte) San Juan
- (Biliran) Sambauan Islands
- (Province of Samar) Santa Cruz
- (Province of Samar) Sogcan
- (Province of Northern Samar) Sorok
- (Province of Northern Samar) Salhag
- (Province of Leyte) Sabang
- (Province of Southern Leyte) Sabang
- (Province of Southern Leyte) San Jose
- (Province of Samar) Saluyot
- (Province of Northern Samar) Sugod
- (Province of Northern Samar) Senosa
- (Province of Northern Samar) Sigad
- (Province of Northern Samar) Sangputan
- (Province of Southern Leyte) San Pedro
- (Province of Southern Leyte) Sag-angon
- (Province of Leyte) Sagpon
- (Province of Northern Samar) Sogool
- (Province of Northern Samar) Suhi
- (Province of Northern Samar) Sanyputan
- (Province of Northern Samar) Siginon
- (Province of Northern Samar) Sawang
- (Province of Northern Samar) Sangko Creek