S
- (Haveli) Sar
- (Kotli District) Seegar Gala
- (Sudhanoti District) Suniari Nakar
- (Sudhanoti District) Sabbuna
- (Poonch District) Sawa
- (Sudhanoti District) Sudial Hil
- (Sudhanoti District) Saian
- (Kotli District) Sirl Kalan
- (Kotli District) Samrot
- (Kotli District) Siri
- (Kotli District) Saidpur
- (Kotli District) Siat
- (Kotli District) Sardha Colony
- (Bhimbar District) Samahni
- (Bhimbar District) Simbili
- (Muzaffarābād District) Saran
- (Muzaffarābād District) Shairyan
- (Muzaffarābād District) Seri
- (Neelum District) Susil
- (Neelum District) Shingan
- (Neelum District) Simari
- (Hatian) Sheter Gali
- (Hatian) Sarigian
- (Hatian) Soha
- (Hatian) Shah Darra
- (Hatian) Soki
- (Hatian) Shahid Gala
- (Poonch District) Shahid Gala
- (Bagh District) Saharpur
- (Poonch District) Sehr