S
- (Tel Afar District) Shulayfah
- (Sinjar) Sīnū
- (Tel Afar District) Shafaq
- (Sinjar) Sībāyah
- (Tel Afar District) Sufāyah
- (Sinjar) Shanānīk
- (Sinjar) Sībāyah al ‘Azzān
- (Akre District) Sūsnāwah
- (Akre District) Sārmah al ‘Ulyā
- (Akre District) Shirtān
- (Akre District) Siyān Ḩajjī
- (Akre District) Siyān Tatū
- (Tel Keppe District) Shaykh Maqlūb
- (Tel Keppe District) Sharfīyah
- (Akre District) Sarūkānī Palasān
- (Tel Keppe District) Swerk
- (Akre District) Shaykh Khānūk
- (Tel Keppe District) Sindānak
- (Akre District) Shīf Razah
- (Akre District) Shāwish
- (Akre District) Sarī Āw
- (Akre District) Saryan
- (Akre District) Samāwah
- (Shekhan District) Sarkaf
- (Akre District) Saygīrik
- (Akre District) Sharfūnah
- (Akre District) Sūlāqah
- (Akre District) Sūzanāwah
- (Akre District) Sarkandāl