S
- (Akre District) Sākā
- (Akre District) Shīray
- (Al-Ba'aj District) Sībāyat Atharī
- (Al-Ba'aj District) Sulţān
- (Al-Ba'aj District) Sībāyat Marzūk
- (Sinjar) Shaykh Khānis
- (Sinjar) Saynū
- (Sinjar) Sālim al Kūd
- (Sinjar) Sabīlīyat ‘Azīz Aghā
- (Tel Keppe District) Shuraykhān as Suflá
- (Tel Keppe District) Shuraykhān al ‘Ulyā
- (Tel Afar District) Shīlgīyah
- (Tel Afar District) Saḩīlah
- (Akre District) Sārmah as Suflá
- (Akre District) Spī Māl
- (Al-Hamdaniya District) Shuwayrān Majjah
- (Tel Keppe District) Suwayrk Khūsar
- (Tel Keppe District) Sumāqīyah
- (Shekhan District) Shafkah
- (Shekhan District) Salkah
- (Shekhan District) Shaykhkah Mazūrī
- (Shekhan District) Shaykhkah Islām ash Shamālīyah
- (Al-Hamdaniya District) Sīkānī al Kabīr
- (Al-Hamdaniya District) Shaykh Sayf Dinyān
- (Al-Hamdaniya District) Sayyid Hayāsī
- (Tel Afar District) Sakīyat Kahrīs
- (Sinjar) Shumaykah
- (Sinjar) Sharaf ad Dīn
- (Sinjar) Shūrkān