S
- (Sharbazher District) Syanzar
- (Chamchamal District) Serchinar
- (Darbandokeh District) Sayţalān al ‘Ulyā
- (Qaḑā’ as Sulaymānīyah) Serchawe
- (Qaḑā’ as Sulaymānīyah) Sūlakān
- (Dokan District) Sūsay Saydān
- (Sharbazher District) Shah Shū
- (Qaḑā’ Ḩalabchah) Sharshat as Suflá
- (Qaḑā’ Ḩalabchah) Shukr ‘Alī
- (Qaḑā’ Ḩalabchah) Suwāray
- (Rania District) Shīrūt
- (Kalar District) Sakhīrān
- (Qaḑā’ Ḩalabchah) Sargat
- (Qaḑā’ Ḩalabchah) Surîk
- (Rania District) Shîre-î Xwarû
- (Rania District) Seydawa
- (Rania District) Saydā Faqīrah
- (Rania District) Samāka
- (Rania District) Spiyawe
- (Rania District) Sarrah
- (Rania District) Sārah
- (Rania District) Spiyāw
- (Pshdar District) Shîwe
- (Dokan District) Shushke
- (Pshdar District) Sūrdī
- (Pshdar District) Shannah
- (Pshdar District) Shīno
- (Pshdar District) Sīnjalah
- (Qaḑā’ Ḩalabchah) Seyyed Karīm
- (Qaḑā’ Ḩalabchah) Shānadarī Khvārū