S
- (Province of Cebu) Simala
- (Bohol) San Roque
- (Province of Negros Oriental) San Miguel
- (Province of Cebu) Santa Filomena
- (Province of Cebu) Sogod
- (Bohol) Sierra Bullones
- (Province of Negros Oriental) Silab
- (Bohol) Songculan
- (Bohol) San Pascual
- (Province of Cebu) Sandayong Sur
- (Province of Negros Oriental) Sandolot
- (Bohol) San Agustin
- (Province of Cebu) Sillon
- (Province of Cebu) Santa Cruz
- (Province of Cebu) Sulangan
- (Province of Cebu) Sangat
- (Province of Negros Oriental) Santa Cruz
- (Bohol) San Francisco
- (Province of Siquijor) Siquijor
- (Province of Negros Oriental) Santa Catalina
- (Province of Negros Oriental) Sibulan