S
- (Province of Isabela) San Lorenzo
- (Province of Isabela) Sinamar
- (Province of Isabela) San Placido
- (Province of Isabela) San Pedro
- (Province of Isabela) San Rafael
- (Province of Isabela) Soyug
- (Province of Isabela) Small Maui
- (Province of Isabela) Santo Rosario
- (Province of Cagayan) San Lorenzo
- (Province of Cagayan) Santa Margarita
- (Province of Cagayan) San Miguel
- (Province of Cagayan) San Francisco
- (Province of Cagayan) San Isidro
- (Province of Cagayan) San Roque
- (Province of Cagayan) Santo Domingo
- (Province of Cagayan) Santa Teresa
- (Province of Cagayan) Sampaguita
- (Province of Cagayan) San Vicente
- (Province of Cagayan) San Isidro
- (Province of Cagayan) Sinago
- (Province of Isabela) San Vicente
- (Province of Nueva Vizcaya) San Leonardo
- (Province of Nueva Vizcaya) San Pablo
- (Province of Nueva Vizcaya) Sugnay
- (Province of Quirino) San Juan
- (Province of Nueva Vizcaya) Saranay
- (Province of Nueva Vizcaya) San Geronimo
- (Province of Nueva Vizcaya) Santa Cruz
- (Province of Nueva Vizcaya) Saw Mill
- (Province of Nueva Vizcaya) San Juan