S
- (Province of Ilocos Norte) Surrate
- (Province of Pangasinan) Santiago
- (Province of Pangasinan) San Felipe Sur
- (Province of Pangasinan) San Bonifacio
- (Province of Pangasinan) Salpad
- (Province of Pangasinan) San Andres
- (Province of Ilocos Norte) Solongan
- (Province of Ilocos Norte) Seis
- (Province of Ilocos Norte) San Paong
- (Province of Ilocos Norte) Saladsad
- (Province of Ilocos Norte) Siek
- (Province of Ilocos Norte) Salungan
- (Province of Ilocos Norte) Susugaan
- (Province of Ilocos Norte) Siping Abugas
- (Province of Ilocos Norte) Saricao
- (Province of Ilocos Norte) Sacay
- (Province of Pangasinan) San Ramon
- (Province of Pangasinan) San Isidro Norte
- (Province of Pangasinan) Santa Rosa
- (Province of Pangasinan) San Vicente
- (Province of Pangasinan) San Pablo
- (Province of Pangasinan) Santa Maria
- (Province of Pangasinan) San Vicente
- (Province of Pangasinan) Sergio Osmena Senior
- (Province of Pangasinan) Sabangan Pao
- (Province of Pangasinan) Sapa-Loco
- (Province of Pangasinan) San Jose
- (Province of Pangasinan) San Nicolas
- (Province of Pangasinan) Suloso
- (Province of Pangasinan) Surip