S
- (Province of Nueva Vizcaya) Salamagui
- (Province of Nueva Vizcaya) San Luis
- (Province of Nueva Vizcaya) Santor
- (Province of Nueva Vizcaya) Sinapal
- (Province of Nueva Vizcaya) Salacsacalang
- (Province of Nueva Vizcaya) San Fabian
- (Province of Cagayan) San Isidro
- (Province of Cagayan) Santor
- (Province of Cagayan) Sagapo
- (Province of Cagayan) Suryo
- (Province of Cagayan) San Luis
- (Province of Isabela) San Fermin
- (Province of Isabela) San Antonio
- (Province of Cagayan) San Vicente
- (Province of Cagayan) Santa Barbara
- (Province of Cagayan) San Andreas
- (Province of Cagayan) Santo Thomas
- (Province of Isabela) Santa Cruz
- (Province of Isabela) Sinippil
- (Province of Isabela) Santa Luciana
- (Province of Isabela) San Miguel
- (Province of Cagayan) Santo Tomas
- (Province of Cagayan) Santo Tomas
- (Province of Cagayan) San Agustin
- (Province of Cagayan) Santa Cruz
- (Province of Cagayan) San Esteban
- (Province of Cagayan) Simpatuyo
- (Province of Cagayan) Smart
- (Province of Isabela) San Antonio
- (Province of Cagayan) Santa Maria