S
- (Province of Ilocos Sur) Sucoc
- (Province of Ilocos Sur) Sucoc
- (Province of Ilocos Norte) Subec
- (Province of Ilocos Sur) Subec
- (Province of Ilocos Sur) Subec
- (Province of Ilocos Sur) Subadi
- (Province of Ilocos Sur) Suagayan
- (Province of Pangasinan) Suaco
- (Province of Pangasinan) Soyoc
- (Province of Ilocos Norte) Sucot
- (Province of Ilocos Sur) Sorioan
- (Province of Pangasinan) Sonson Ongkit
- (Province of Pangasinan) Songiot
- (Province of Ilocos Sur) Solotsolot
- (Province of Pangasinan) Sogcong
- (Province of Pangasinan) Socome
- (Province of La Union) Sobredillo
- (Province of Pangasinan) Sobol
- (Province of Pangasinan) Sobol
- (Province of Pangasinan) Sobol
- (Province of Pangasinan) Sobol
- (Province of Ilocos Sur) Sived
- (Province of Ilocos Sur) Sisim
- (Province of Pangasinan) Sisay Island
- (Province of La Union) Sipulo
- (Province of Pangasinan) Sipitan
- (Province of Pangasinan) Sioasio Este
- (Province of Pangasinan) Sioasio Oeste
- (Province of Pangasinan) Singol
- (Province of Ilocos Sur) Singlan