S
- (Province of Cagayan) Simabang
- (Province of Isabela) San Carlos
- (Province of Isabela) Sinippil
- (Province of Isabela) San Pedro
- (Province of Isabela) Santiago
- (Province of Isabela) Santo Tomas
- (Province of Isabela) Sinipit
- (Province of Isabela) Santa Maria
- (Province of Isabela) San Francisco
- (Province of Isabela) Sevillana
- (Province of Isabela) Sinawit
- (Province of Isabela) San Marcelo
- (Province of Isabela) San Roque
- (Province of Isabela) Saranay
- (Province of Isabela) Santo Niño
- (Province of Cagayan) Singaga
- (Province of Cagayan) Sambrana
- (Province of Cagayan) Sicatna
- (Province of Isabela) San Antonio
- (Province of Isabela) Santo Domingo
- (Province of Isabela) San Martin
- (Province of Quirino) San Dionisio
- (Province of Quirino) San Martin
- (Province of Quirino) San Leonardo
- (Province of Quirino) San Antonio
- (Province of Quirino) San Ramon
- (Province of Quirino) San Francisco
- (Province of Quirino) San Salvador
- (Province of Quirino) Santo Tomas
- (Province of Isabela) Santos