S
- (Province of Masbate) Syndicate
- (Province of Masbate) Surosulangan
- (Province of Camarines Sur) Suro
- (Province of Catanduanes) Supang
- (Province of Camarines Sur) Sumaoy
- (Province of Camarines Sur) Sulpa
- (Province of Camarines Sur) Sulapa Island
- (Province of Albay) Sula Island
- (Province of Camarines Norte) Sula
- (Province of Albay) Sula
- (Province of Albay) Suka
- (Province of Sorsogon) Suja
- (Province of Sorsogon) Suguian
- (Province of Albay) Sugcad
- (Province of Camarines Norte) Sugod
- (Province of Camarines Sur) Sugod
- (Province of Camarines Sur) Sungay
- (Province of Catanduanes) Sochan
- (Province of Sorsogon) Subic
- (Province of Masbate) Suba
- (Province of Catanduanes) Sua
- (Province of Camarines Sur) Sua
- (Province of Camarines Sur) Sua
- (Province of Albay) Sua
- (Province of Sorsogon) Sua
- (Province of Albay) Soton
- (Province of Albay) Sosong
- (Province of Camarines Sur) Sook
- (Province of Camarines Sur) Suminabang
- (Province of Camarines Sur) Sombrero Island