S
- (Province of Pangasinan) Sampaloc
- (Province of Pangasinan) Socong
- (Province of Pangasinan) Simanger
- (Province of Pangasinan) Sapatara
- (Province of Pangasinan) Sawit
- (Province of Pangasinan) San Pedro
- (Province of Pangasinan) San Pedro
- (Province of La Union) San Manuel Sur
- (Province of La Union) San Isidro
- (Province of La Union) Samara
- (Province of La Union) San Monica
- (Province of La Union) San Pagcua
- (Province of La Union) Santa Fe West
- (Province of La Union) Santa Fe Sur
- (Province of La Union) San Marcos
- (Province of La Union) San Jose Norte
- (Province of La Union) San Rogue West
- (Province of La Union) San Rogue East
- (Province of La Union) Santa Maria
- (Province of La Union) San Joquin Sur
- (Province of La Union) San Manuel Norte
- (Province of Ilocos Sur) Sucoc
- (Province of La Union) Sabiut
- (Province of La Union) Salcedo
- (Province of La Union) Samping Sur
- (Province of Ilocos Sur) Sammaki
- (Province of Ilocos Sur) Similong
- (Province of Ilocos Sur) San Miguel
- (Province of La Union) San Benito Sur
- (Province of La Union) San Vicente Norte